PENGARUH PROFITABILITAS, TINDAKAN AGRESIF PAJAK, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018

Anggraeni, Rosa (2019) PENGARUH PROFITABILITAS, TINDAKAN AGRESIF PAJAK, DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Tindakan Agresif Pajak, dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2018. Nilai Perusahaan diproksikan oleh Tobins’Q, Profitabilitas diproksikan oleh Return On Equity (ROE), Tindakan Agresif Pajak diukur dengan Effective Tax Rates (ETR) dan Pengungkapan Corporate Sosial Responsibility (CSR) diukur dengan standar GRI 4. Jumlah sampel yang digunakan sebanyak 24 perusahaan yang diambil melalui purposive sampling, dan total semua sampel adalah 70 sampel. Metode analisis dari penelitian ini menggunakan regresi data panel dengan eviews versi 9. Hasil penelitian ini menunjukkan bahwa Profitabilitas, berpengaruh positif dan signifikan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 - 2018. Tindakan agresif Pajak Tidak berpengaruh terhadap nilai perusahaan dan pengungkapan Corporate Sosial Responsibility (CSR) berpengaruh negatif terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2018 Kata Kunci :Profitabilitas, Tindakan Agresif Pajak, Pengungkapan Corporate Sosial Responsibility (CSR), Nilai Perusahaan ABSTRACT This study aims to determine the effect of Profitability, Tax Aggressive Actions, and Disclosure of Corporate Social Responsibility (CSR) on Company Value in Mining companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 - 2018. Company Value is proxied by Tobins'Q, Profitability is proxied by Return On Equity (ROE), Aggressive Tax Measures are measured by Effective Tax Rates (ETR) and Disclosures of Corporate Social Responsibility (CSR) are measured by GRI 4 standards. The number of samples used was 24 companies taken through purposive sampling, and the total of all samples was 70 samples. The analytical method of this study uses panel data regression with eviews version 9 The results of this study indicate that profitability, a positive and significant effect on the value of the company in mining companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016 - 2018. Tax aggressive action has no effect on company value and disclosure of Corporate Social Responsibility (CSR) has a negative effect on company value in mining companies registered on the Indonesia Stock Exchange (BEI) for the period of 2016 – 2018 Keywords: Profitability, Tax Aggressive Actions, Disclosure of Corporate Social Responsibility (CSR), Company Value

Item Type:	Thesis (Skripsi)
Contributors:	Contribution Contributors NIDN Email Thesis advisor Nurul, Flourien UNSPECIFIED UNSPECIFIED
Subjects:	Akuntansi > Perpajakan
Divisions:	S1 Akuntansi
Depositing User:	Ridho Adi Nugroho
Date Deposited:	05 Oct 2021 07:56
Last Modified:	05 Oct 2021 07:56
URI:	http://repository.stei.ac.id/id/eprint/5414

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