PENGARUH PRUDENCE DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABLE MODERATING (Studi Empiris pada Perusahaan Pertambangan yang Listing di BEI)
| Main Author: | Inata, Lia Candra |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/46527/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/46527/2/BAB%20I.pdf http://eprints.umm.ac.id/46527/3/BAB%20II.pdf http://eprints.umm.ac.id/46527/4/BAB%20III.pdf http://eprints.umm.ac.id/46527/5/BAB%20IV.pdf http://eprints.umm.ac.id/46527/6/BAB%20V.pdf http://eprints.umm.ac.id/46527/7/LAMPIRAN.pdf http://eprints.umm.ac.id/46527/ |
Daftar Isi:
- This study aims to examine the effect of prudence and tax avoidance on firm value with independent board size as a moderating variable, using measurement of company value using Tobins'Q, prudence using C-score, tax avoidance by using effective tax rate (ETR) and Independent board of commissioners uses the proportion of independent commissioners. The sample in this study were 20 mining companies listed on the IDX in 2015-2017. Based on the results of the hypothesis in this study, it illustrates that (1) Prudence has a positive effect on firm value, (2) tax avoidance has a negative effect on firm value, (3) moderating variables of independent commissioners strengthen prudence relationships and firm value, (4) council variables Independent commissioners strengthen prudence relationships and corporate value.