Pengaruh Penghindaran Pajak dan Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

Oktriwani, Mirda (2021) Pengaruh Penghindaran Pajak dan Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Subsektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine and determine the effect of tax avoidance and corporate social responsibility on firm value in consumer goods industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. This research is a quantitative type of research. The type of data used is secondary data obtained from www.idx.co.id or the official website of each company. The population in this study were 37 companies. The data collection method used is purposive sampling method and obtained a sample of 20 companies. The data analysis technique in this study used multiple linear regression and moderated regression analysis (MRA). Research results: (1) tax avoidance has a significant effect on firm value. (2) corporate social responsibility has a significant effect on firm value. (3) profitability can strengthen the relationship between tax avoidance and firm value. (4) profitability cannot strengthen the relationship between corporate social responsibility and firm value.

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