Analisis pengaruh tax avoidance terhadap nilai perusahaan dengan transparansi informasi sebagai variabel pemoderasi (studi empiris pada perusahaan industri barang konsumsiyang terdaftar di Bursa Efek Indonesia periode 2013-2016)

Sari, Venna Elmana (2018) Analisis pengaruh tax avoidance terhadap nilai perusahaan dengan transparansi informasi sebagai variabel pemoderasi (studi empiris pada perusahaan industri barang konsumsiyang terdaftar di Bursa Efek Indonesia periode 2013-2016). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT The purpose of this research is to investigate impact of tax avoidance on value of the company that moderated by transparency of information. Variables examined in this research consist of tax avoidance which measured with cash effective tax rate (CETR) , value of the company which measured with tobin’s q and transparency of the company information. The sample of the research are 23 consumer good companies that listed in BEI on 4 years in 2013-2016. The data that used in this research is secondary data sampling. The sample were chosen by purposive sampling. Data analyzed by multiple regression analysis and interaction test moderated regression analysis (MRA). Which tested first by classic assumption test, contains normality test, multicolinierity test, autocorrelation test and heteroscedastisity test. Hypothesis tested by f test, t test and R2 test. The result on this research show that tax avoidance is influential and not proven significant to value of the company. Futhermore, partially transparency of information can’t moderate the relationship of tax avoidance to value of company. Keywords: Tax Avoidance, Value of The Company, Transparency of Information

Item Type: Thesis (Other)
Uncontrolled Keywords: Tax Avoidance, Value of The Company, Transparency of Information
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Venna Elmana Sari
Date Deposited: 13 Sep 2018 08:29
Last Modified: 13 Sep 2018 08:29
URI: http://erepository.uwks.ac.id/id/eprint/1985

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