PENGARUH PENGHINDARAN PAJAK, KUALITAS AUDIT, UKURAN DEWAN KOMISARIS, KEPEMILIKAN MANAJERIAL TERHADAP EFISIENSI INVESTASI : PROFITBALITAS VARIABEL MODERASI

DINI DESTIARA EKAPUTRI, . (2026) PENGARUH PENGHINDARAN PAJAK, KUALITAS AUDIT, UKURAN DEWAN KOMISARIS, KEPEMILIKAN MANAJERIAL TERHADAP EFISIENSI INVESTASI : PROFITBALITAS VARIABEL MODERASI. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak, kualitas audit, ukuran dewan komisaris, dan kepemilikan manajerial terhadap efisiensi investasi dengan profitabilitas sebagai variabel moderasi pada perusahaan pelayaran yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan analisis regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh positif dan signifikan terhadap efisiensi investasi, sedangkan kualitas audit tidak berpengaruh signifikan terhadap efisiensi investasi. Selanjutnya, ukuran dewan komisaris dan kepemilikan manajerial terbukti berpengaruh positif dan signifikan terhadap efisiensi investasi. Pengujian variabel moderasi menunjukkan bahwa profitabilitas tidak mampu memoderasi hubungan antara penghindaran pajak dengan efisiensi investasi serta tidak mampu memoderasi hubungan antara kualitas audit dengan efisiensi investasi. Sebaliknya, profitabilitas mampu memperkuat pengaruh ukuran dewan komisaris terhadap efisiensi investasi serta memperkuat pengaruh kepemilikan manajerial terhadap efisiensi investasi. Temuan penelitian ini mendukung teori keagenan dan teori pecking order yang menjelaskan pentingnya mekanisme tata kelola perusahaan dan kemampuan perusahaan menghasilkan laba dalam meningkatkan efisiensi investasi. Penelitian ini diharapkan dapat menjadi masukan bagi manajemen perusahaan, investor, serta peneliti selanjutnya dalam mengembangkan strategi peningkatan efisiensi investasi melalui penerapan tata kelola perusahaan yang efektif dan pengelolaan profitabilitas yang optimal. *** ABSTRACT This study aims to analyze the effect of tax avoidance, audit quality, board of commissioners size, and managerial ownership on investment efficiency, with profitability as a moderating variable, in shipping companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from companies' annual financial reports. The sampling technique used is purposive sampling, resulting in a sample of companies that meet the research criteria. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax avoidance has a positive and significant effect on investment efficiency, whereas audit quality does not have a significant effect on investment efficiency. Furthermore, the size of the board of commissioners and managerial ownership are proven to have a positive and significant effect on investment efficiency. The moderation test reveals that profitability is unable to moderate the relationship between tax avoidance and investment efficiency, nor does it moderate the relationship between audit quality and investment efficiency. Conversely, profitability is able to strengthen the influence of the board of commissioners' size on investment efficiency and strengthen the influence of managerial ownership on investment efficiency. These findings support agency theory and pecking order theory, which explain the importance of corporate governance mechanisms and a company's ability to generate profit in enhancing investment efficiency. This research is expected to provide insights for company management, investors, and future researchers in developing strategies to improve investment efficiency through the implementation of effective corporate governance and optimal profitability management.

Item Type:	Thesis (Magister)
Additional Information:	1). Unggul Purwohedi, SE., MSi., Ph.D., CMA ; 2). Prof. Dr. IGKA Ulupui, SE, M.Si, Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S2 Akuntansi
Depositing User:	Dini Destiara Ekaputri .
Date Deposited:	18 Aug 2026 06:44
Last Modified:	18 Aug 2026 06:44
URI:	http://repository.unj.ac.id/id/eprint/71760

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