Analisis Pengaruh Penghindaran Pajak, Profitabilitas dan Good Corporate Governance terhadap Nilai Perusahaan

Salsabila, Rhoudhoquth Analisis Pengaruh Penghindaran Pajak, Profitabilitas dan Good Corporate Governance terhadap Nilai Perusahaan. Jurnal Mirai Management, 8 (1). pp. 719-733. ISSN 2597-4084

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Abstract

This study aims to test and analyze the effect of tax avoidance, profitability and good corporate governance proxied by the board of directors, independent board of commissioners and audit committee on company value. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021. The samples in this study were obtained by purposive sampling techniques and based on predetermined criteria, a sample of 77 companies was obtained. This type of research is quantitative research with secondary data types. The analysis method used is multiple linear regression analysis with SPSS application tools. The results of the research analysis prove that tax avoidance and good corporate governance proxied by the board of directors, independent board of commissioners and audit committee have no influence significant to the value of the company while profitability has a significant effect on the value of the company.

Item Type:	Article
Uncontrolled Keywords:	Tax Avoidance, Profitability, Good Corporate Governance, Corporate Value
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Rhoudhoquth Salsabila
Date Deposited:	11 May 2023 12:08
Last Modified:	11 May 2023 12:08
URI:	http://eprints.umg.ac.id/id/eprint/7813

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