Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Penghindaran Pajak sebagai Variabel Mediasi

Ramadhani, Adinda Dyah Puteri (2023) Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Penghindaran Pajak sebagai Variabel Mediasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

This research aims to determine the effect of profitability, liquidity, leverage and company size on company value with tax avoidance as a mediating variable measured using the ETR approach. The object of this research is energy companies in the 2017-2021 period. The population of this study was 209 out of 360 energy companies selected according to the researchers' limitations. The sampling method in this research is the purposive sampling method. The data analysis method uses path analysis. The research results show that profitability and tax avoidance have an effect on company value, while liquidity, leverage and company size have no effect on company value. Profitability, liquidity and leverage influence tax avoidance, while company size has no influence on tax avoidance. Leverage can be mediated by tax avoidance while profitability and company size cannot be mediated by tax avoidance

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ADINDA DYAH PUTERI RAMADHANI
Date Deposited: 09 Jan 2024 04:33
Last Modified: 09 Jan 2024 04:33
URI: http://eprints.perbanas.ac.id/id/eprint/11840

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