Ownership Structure, Tax Avoidance, dan Firm Value dengan Tinjauan Agency Theory dan Signaling Theory (Studi Empiris Perusahaan Sektor Manufaktur yang Terdaftar di BEI Tahun 2015-2017)
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ownership structure
terhadap tax avoidance dan firm value serta pengaruh tax avoidance terhadap firm
value. Penelitian ini berdasar pada pengembangan agency theory dan signaling
theory. Populasi dalam penelitian ini adalah perusahaan manufaktur yang
merupakan emiten Bursa Efek Indonesia (BEI) selama periode 2015-2017. Teknik
pemilihan sampel pada penelitian ini menggunakan metode purposive sampling.
Alat Statistik yang digunakan untuk menguji hipotesis adalah menggunakan regresi
linier berganda dengan bantuan smartPLS 3.0. Hasil penelitian menunjukkan
Institutional ownership, managerial ownership, foreign ownership, family
ownership, employee ownership, dan government ownership tidak terbukti
berpengaruh positif terhadap tax avoidance. Variabel Institutional ownership dan
employee ownership terbukti berpengaruh positif terhadap firm value sedangkan
managerial ownership, foreign ownership, family ownership, dan government
ownership tidak terbukti berpengaruh positif terhadap firm value. Selanjutnya Firm
Value tidak terbukti berpengaruh positif terhadap firm value.
Collections
- Master of Accountancy [222]
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