Pamungkas, Septian Bayu (2022) Penghindaran Pajak, Manajemen Laba, dan Kebijakan Dividen Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
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Abstract
Septian Bayu Pamungkas (41183403180074) Tax Avoidance, Earnings Management, and Dividend Policy on Company Value. xiii + 78 pages + 13 tables + 1 picture + 7 attachments Keywords: Tax Avoidance; Profit management; Dividend Policy; The value of the company This study aims to determine the effect of Tax Avoidance, Earnings Management, and Dividend Policy on Firm Value in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample was selected by purposive sampling method. These results obtained 92 samples from 23 primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. However, 25 samples of outlier data were found, so the number used was 67 samples. The data analysis technique used is multiple linear regression analysis. The data processing tool is using the SPSS (Statistical Product and Service Solution) version 25.0 program. The results of this study show that the variables of Tax Avoidance and Dividend Policy have a positive and significant effect on Firm Value, Earnings Management has no influence on Firm Value. So the implication of this research, the company is advised to continue to increase profits and manage the company with a strategy that is in accordance with the laws and regulations with the aim of increasing the value of the company so as to attract investors to invest their capital. Bibliography: 49 (2000 – 2022).
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Septian Bayu Pamungkas (41183403180074) Penghindaran Pajak, Manajemen Laba, dan Kebijakan Dividen Terhadap Nilai Perusahaan. xiii + 78 halaman + 13 tabel + 1 gambar + 7 lampiran Kata Kunci: Penghindaran Pajak; Manajemen Laba; Kebijakan Dividen; Nilai Perusahaan Penelitian ini bertujuan untuk mengetahui pengaruh Penghindaran Pajak, Manajemen Laba, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada perusahaan sektor konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Sampel dipilih dengan metode purposive sampling. Hasil tersebut didapat 92 sampel dari 23 perusahaan sektor konsumer primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Namun ditemukan data outlier sebanyak 25 sampel, sehingga jumlah yang digunakan yaitu 67 sampel. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Alat pengolahan data yaitu menggunakan program SPSS (Statistical Product and Service Solution) versi 25.0. Hasil penelitian ini didapat hasil bahwa variabel Penghindaran Pajak dan Kebijakan Dividen berpengaruh positif dan signifikan terhadap Nilai Perusahaan, Manajemen Laba tidak memiliki penagruh terhadap Nilai Perusahaan. Maka implikasi dari penelitian ini, perusahaan disarankan terus meningkatkan laba serta mengelola perusahaan dengan strategi yang sesuai dengan peraturan perundangan dengan tujuan untuk meningkatkan nilai perusahaan sehingga menarik minat investor dalam menanamkan modalnya. Daftar Pustaka: 49 (2000 – 2022). | ||||||
| Subjects: | Kebijakan Manajemen Keuangan Manajemen Perpajakan Pajak |
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| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Mr Septian Bayu Pamungkas | ||||||
| Date Deposited: | 10 Nov 2022 03:16 | ||||||
| Last Modified: | 10 Nov 2022 03:16 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/1483 |
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