Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Leverage Terhadap Nilai Perusahaan Dengan Tax Avoidance Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016)
| Main Author: | Putri Nur’aini Multazam |
|---|---|
| Other Authors: | Fitri Damayanty |
| Format: | bachelorThesis |
| Bahasa: | ind |
| Terbitan: |
Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
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| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/39814 |
Daftar Isi:
- The purpose of this research is to analyze the effect of managerial ownership, institutional ownership and leverage on the firm value with tax avoidance as an intervening variable. This research was conducted to a Manufacturing Company listed on the Indonesia Stock Exchange. The sample of this research was chosen by using purposive sampling and obtained data 33 companies per year, after data was processed, acquired 28 companies affected by outlier, the total number of sample used in this research as many as 104 companies with 26 companies per annum. This Hypothesis testing is using path analysis test. The results of this research indicate that managerial ownership, institutional ownership and leverage are affected by tax avoidance. Managerial ownership, institutional ownership and leverage are affected by firm value. Furthermore, Tax avoidance is effected on the firm value. And tax avoidance is effected among managerial ownership, institutional ownership and leverage with firm value is indirectly affected by intervening variable.