PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Prayogi, Yoga Adi (2023) PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Documentation. Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Surabaya, Surabaya.

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Abstract

This study aims to determine whether tax avoidance and profitability can affect firm value, with firm size as a moderating variable. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2019. Through multiple linear regression tests and absolute difference tests, the results show that tax avoidance has no effect on firm value, while profitability has an effect on firm value. Finally, firm size is not able to moderate the effect between tax avoidance and firm value, but it is able to moderate the effect between profitability and firm value. This implies that profitability and firm size are still the most important things for investors in assessing a company

Item Type: Monograph (Documentation)
Additional Information: belum publikasi di jurnal
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 16 Jan 2023 03:11
Last Modified: 16 Jan 2023 06:38
URI: http://eprints.ubhara.ac.id/id/eprint/1645

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