PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2017)
Daftar Isi:
- Zizi Sriwilianti, 2019; The Effect of Earnings Management and Tax Avoidance on Firm Value with Institutional Ownership as Moderating Variable (The Study of Manufacturing Companies listed on Indonesia Stock Exchange Period 20132017). Thesis, Jakarta: Financial Concentration, Study Program of Management, Faculty of Economics, Universitas Negeri Jakarta. This study aims to determine the Effect of Earnings Management and Tax Avoidance on Firm Value with Institutional Ownership as a Moderating Variable in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) period 2013-2017. The independent variable used in this study is Earnings Management and Tax Avoidance. The dependent variable used is Firm Value. Moderating variable is Institutional Ownership. This study also used variable control that is, Firm Age and Firm Size. The sampling methd used in this study used purposive sampling technique, with 97 research samples. The model used in this study is panel data using Random Effect Model approach. The results of this study indicate that Earnigs Management has no significant effect on Firm Value. Tax Avoidance does not have a significant effect on Firm Value. Institutional Ownership does not moderate the relationship between Earnings Management and Tax Avoidance towards Firm Value. Whereas, Firm Age and Firm Size have a significant effect on Firm Value. Keyword : Company Value, Earnings Managament, Tax Avoidance, Institutional Ownership, Firm Age and Firm Size.