Pengaruh Penghindaran Pajak dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Yusniawati, Erni (2024) Pengaruh Penghindaran Pajak dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022. Other thesis, Universitas Islam Riau.

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Abstract

The study aims to analyze the impact of Tax avoidance and Profit Management variables on the firm value with Institutional Ownership as a moderation variable on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. This research uses secondary data. In this study, the researchers used a regression analysis of panel data processed with Eviews 12 software. The population in this study is the entire Manufacturing company in 2020-2022 that is listed on the Indonesian Stock Exchange as many as 171 companies. The sample was selected using purposive sampling techniques, which resulted in 51 companies meeting the criteria during the research period. The results of research obtained using the t-test showed that Tax Avoidance affects firm value, Profit Management does not influence firm value, Institutional Ownership does not moderate the relationship between Tax Evasion and Profit management on firm value.

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