Putri, Ananda Felisya Sanjaya (2026) Pengaruh Good Corporate Governance dan Agresivitas Pajak Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Mediasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The study aims to evaluate the effect of good corporate governance and tax aggressiveness on firm value with earnings quality as a mediating variable. The study considers good corporate governance and tax aggressiveness as an independent variable and earning quality as a mediating that effect the firm value of companies in the infrastructure sector during the period 2021-2024. The study is based on signaling theory and use a quantitative method, with data sourced from the financial statement of companies enganged in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) through the official website www.idx.co.id in the 2021-2024. The population in this study include all companies in the sector. The sample using the purposive sampling method, 157 sample data were obtained, with the structural equation modelling – partial least square (SEM-PLS) approach in statistical analysis. The test process was carried out using SmartPLS4. The result of this study show several importand findings. First, good corporate governance does not effect earnings quality. Second, tax aggressiveness has an a negative effect on earnings quality. Third, good corporate governance and tax aggressiveness has an positive effect on firm value. Fourth, earnings quality has an a positive effect firm value. fifth, earnings quality does not able to mediate good corporate governance on firm value. sixth, eanings quality is able to mediate tax aggressiveness on firm value.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Ananda Felisya Sanjaya Putri |
| Date Deposited: | 24 Jun 2026 07:10 |
| Last Modified: | 24 Jun 2026 07:10 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14353 |
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