ANALISIS PERENCANAAN PAJAK, CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Real Estate dan Property yang Terdaftar di BEI Periode Tahun 2018-2020)

Dewanto, Sekar Errianda Pratiwi (2022) ANALISIS PERENCANAAN PAJAK, CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Real Estate dan Property yang Terdaftar di BEI Periode Tahun 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari perencanaan pajak, corporate governance, dan kinerja keuangan pada perusahaan manufaktur sub sektor realestate dan property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian deskriptif. Populasi penelitian ini adalah perusahaan manufaktur sub sektor realestate dan property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020 sebanyak 65 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 42 perusahaan sehingga terdapat 126 total observasi. Data yang digunakan adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id dan web resmi milik perusahaan. Penelitian ini menggunakan perangkat lunak Eviews versi 10. Hasil penelitian menunjukkan bahwa kepemilikan institusional, komisaris independen, komite audit, struktur modal, profitabilitas, dan likuiditas berpengaruh terhadap nilai perusahaan. Sementara perencanaan pajak dan kepemilikan manajerial tidak berpengaruh terhadap Nilai Perusahaan. The purpose of this study is to examine the effect of the Tax Planning, Corporate Governance, and Financial Performance on Firm Value in manufacturing companies in sub sector Realestate and Property listed on the Indonesia Stock Exchange (IDX) for the 2018 - 2020 period. This research uses quantitative research with descriptive research strategy. The population of this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the period 2018-2020 as many as 65 companies. The sample selection in this study used purposive sampling with a total sample of 42 companies so that there were 165 total observations. The data used is secondary data. Data collection techniques through the official IDX website: www.idx.co.id and the company's official website. This research uses Eviews version 10 software. The results show that institutional ownership, independent board of commissioners, audit committee, capital structure, profitability, and liquidity have an effect on the Firm Value. Meanwhile, tax planning and manajerial ownership have no effect on firm value.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorChusnah, Flourien NurulNIDN0301037701flonurul@gmail.com
Uncontrolled Keywords: Perencanaan Pajak, Corporate Governance, Kinerja Keuangan, Nilai Perusahaan.
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: SEKAR ERRIANDA PRATIWI DEWANTO
Date Deposited: 07 Jan 2023 06:04
Last Modified: 07 Jan 2023 06:04
URI: http://repository.stei.ac.id/id/eprint/9400

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