PENGARUH MODERASI KERAGAMAN DIREKSI TERHADAP PERENCANAAN PAJAK DAN NILAI PERUSAHAAN

ANGGUN FEBRIANI LARASATI VALENTANIA, . (2020) PENGARUH MODERASI KERAGAMAN DIREKSI TERHADAP PERENCANAAN PAJAK DAN NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai: (1) Pengaruh perencanaan pajak terhadap nilai perusahaan; (2) Pengaruh board size terhadap nilai perusahaan; (3) Pengaruh usia dewan direksi terhadap nilai perusahaan; (4) Pengaruh perencanaan pajak terhadap nilai perusahaan yang dimoderasi oleh board size; (5) Pengaruh perencanaan pajak terhadap nilai perusahaan yang dimoderasi oleh usia dewan direksi. Penelitian ini menggunakan data sekunder dengan sampel seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2019. Teknik sampling menggunakan pemilihan sampel dengan total sampel 27 perusahaan. Pengujian hipotesis menggunakan metode analisis regresi moderasi dengan tingkat signifikan sebesar 5%. Hasil penelitian menunjukkan bahwa perencanaan pajak yang diproksikan oleh rasio ETR dan board size berpengaruh positif terhadap nilai perusahaan, dan usia dewan direksi berpengaruh negatif terhadap nilai perusahaan. Board size dan usia dewan direksi tidak mampu memoderasi hubungan perencanaan pajak terhadap nilai perusahaan. Kata Kunci: Perencanaan Pajak, Nilai Perusahaan, Board Size, Usia DewanDireksi, Keragaman Direksi. This research was conducted to obtain empirical evidence regarding the effects of (1) Tax planning on firm value; (2) Board size on firm value; (3) Age of directors on firm value; (4) Tax planning on firm value with board size as moderating variable; (5) Tax planning on firm value with age of directors as moderating variable. This study uses secondary data with a sample of all financial report from manufacturing which listed in Indonesian Stock Exchange (IDX) for period 2015 – 2019. The sampling technique uses purposive sampling with 27 company as a sampel. Hypothesis testing uses moderated regression n analysis with a significant level of 5%. The result shows that tax planning proxied by ETR Ratio and board size have positive effect on firm value, and age of directors have a negative effect on firm value. Board size and age of directors can not moderated the relationship of tax planning and firm value. Keywords: Tax Planning, Firm Value, Board Size, Age of Directors, Board of Directors.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, S.E., M.Si. ; 2). Hafifah Nasution, S.E., M.S.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9513 not found.
Date Deposited:	01 Mar 2021 04:25
Last Modified:	01 Mar 2021 04:25
URI:	http://repository.unj.ac.id/id/eprint/13317

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