KEMAMPUAN GOOD CORPORATE GOVERNANCE MEMODERASI
PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS
TERHADAP
NILAI PERUSAHAAN
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Institusion
Universitas Bung Hatta
Author
Miranti Flowerini, Miranti Flowerini
Herawati, Herawati
Meihendri, Meihendri
Herawati, Herawati
Meihendri, Meihendri
Subject
HB Economic Theory
Datestamp
2023-11-16 02:26:44
Abstract :
KEMAMPUAN GOOD CORPORATE GOVERNANCE MEMODERASI PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Miranti Flowerini , Herawati 1 , Meihendri 2 Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bung Hatta Email : mflowerini@gmail.com ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris tentang pengaruh penghindaran pajak dan profitabilitas terhadap nilai perusahaan dengan moderasi good corporate governance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2016. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan (Annual Report). Pengambilan sampel dilakukan secara purposive sampling yaitu diperoleh sebanyak 21 perusahaan selama 6 tahun. Analisis pengaruh menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa hipotesis pertama, yaitu penghindaran pajak berpengaruh negatif terhadap nilai perusahaan. Hipotesis kedua, yaitu profitabilitas tidak berpengaruh terhadap nilai perusahaan. Hipotesis ketiga, yaitu corporate governance yang diproksikan dengan komite audit mampu memoderasi pengaruh penghindaran pajak terhadap nilai perusahaan. Hipotesis keempat, yaitu corporate governance yang diproksikan dengan komisaris independen tidak mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci : Penghindaran Pajak, Profitabilitas, Good Corporate Governance. THE ABILITY TO MODERATE THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY AGAINST TAX AVOIDANCE THE VALUE OF THE COMPANY Miranti Flowerini, Herawati 1 Meihendri 2 Accounting, Faculty Of Economics, Bung Hatta University Email: mflowerini@gmail.com ABSTRACT This study aims to test empirically about the effect of tax avoidance and profitability on corporate values moderated by corporate governance. Population in this research is manufacturing company listed in BEI years 2011-2016. The data used in this study is secondary data in the form of annual financial statements (Annual Report). Sampling is done by purposive sampling that is obtained as many as 21 companies for 6 years. Analysis of influence using multiple regression analysis. The results of this study indicate that the first hypothesis, namely tax avoidance negatively affect the value of the company. The second hypothesis, namely profitability does not affect the value of the company. The third hypothesis, is corporate governance proxied with the audit committee, is able to moderate the effect of tax avoidance on corporate value. The fourth hypothesis, ie corporate governance proxied with independent commissioners, is unable to moderate the effect of profitability on firm value. Keywords: Tax Avoidance, Profitability, Good Corporate Governance
KEMAMPUAN GOOD CORPORATE GOVERNANCE MEMODERASI PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Miranti Flowerini , Herawati 1 , Meihendri 2 Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bung Hatta Email : mflowerini@gmail.com ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris tentang pengaruh penghindaran pajak dan profitabilitas terhadap nilai perusahaan dengan moderasi good corporate governance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2016. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan (Annual Report). Pengambilan sampel dilakukan secara purposive sampling yaitu diperoleh sebanyak 21 perusahaan selama 6 tahun. Analisis pengaruh menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa hipotesis pertama, yaitu penghindaran pajak berpengaruh negatif terhadap nilai perusahaan. Hipotesis kedua, yaitu profitabilitas tidak berpengaruh terhadap nilai perusahaan. Hipotesis ketiga, yaitu corporate governance yang diproksikan dengan komite audit mampu memoderasi pengaruh penghindaran pajak terhadap nilai perusahaan. Hipotesis keempat, yaitu corporate governance yang diproksikan dengan komisaris independen tidak mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci : Penghindaran Pajak, Profitabilitas, Good Corporate Governance. THE ABILITY TO MODERATE THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND PROFITABILITY AGAINST TAX AVOIDANCE THE VALUE OF THE COMPANY Miranti Flowerini, Herawati 1 Meihendri 2 Accounting, Faculty Of Economics, Bung Hatta University Email: mflowerini@gmail.com ABSTRACT This study aims to test empirically about the effect of tax avoidance and profitability on corporate values moderated by corporate governance. Population in this research is manufacturing company listed in BEI years 2011-2016. The data used in this study is secondary data in the form of annual financial statements (Annual Report). Sampling is done by purposive sampling that is obtained as many as 21 companies for 6 years. Analysis of influence using multiple regression analysis. The results of this study indicate that the first hypothesis, namely tax avoidance negatively affect the value of the company. The second hypothesis, namely profitability does not affect the value of the company. The third hypothesis, is corporate governance proxied with the audit committee, is able to moderate the effect of tax avoidance on corporate value. The fourth hypothesis, ie corporate governance proxied with independent commissioners, is unable to moderate the effect of profitability on firm value. Keywords: Tax Avoidance, Profitability, Good Corporate Governance
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