PENGARUH TAX AVOIDANCE DAN KOMPLEKSITAS PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERASI

Thalia Millene Suryani, . (2021) PENGARUH TAX AVOIDANCE DAN KOMPLEKSITAS PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Firm value is the price that is given by the public to a company as a view of its performance achievement. This study aims to analyze the effect of tax avoidance and firm complexity on firm value with information transparency as a moderating variable. In this study, panel data regression and Moderated Regression Analyst (MRA) were carried out on 78 public manufacturing companies on the IDX during the 2017-2019 period. Tax avoidance is measured by BTD, the level of complexity is measured by the number of business segments, firm value is measured by Tobin's q, and information transparency is measured by the transparency index released by BAPEPAM. The research results show that (1) tax avoidance has a significant negative effect on firm value, (2) company complexity has no significant effect on firm value, (3) information transparency is able to moderate the relationship between tax avoidance and firm value, and (4) information transparency does not able to moderate the effect of firm complexity on firm value.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 1710112159], [Ketua Penguji : Ni Putu Eka Widiastuti], [Penguji I : Sumilir], [Penguji II (Pembimbing) : Noegrahini Lastiningsih],
Uncontrolled Keywords:	Tax Avoidance, Company Complexity, Diversification, Firm Value, Transparency
Subjects:	H Social Sciences > HG Finance H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Thalia Millene Suryani
Date Deposited:	19 Jul 2021 03:34
Last Modified:	23 Jul 2021 04:59
URI:	http://repository.upnvj.ac.id/id/eprint/10333

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