PENGARUH PENGHINDARAN PAJAK, BIAYA AGENSI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Firmansyah Alfaina Fahyanzhuri Adlan, .
Subject
HF5601 Accounting
Datestamp
2021-12-08 03:25:30
Abstract :
This study aims to determine the effect of tax avoidance, agency cost and dividend policies on the firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. This research is a type of quantitative research that uses secondary data in the form of the company's annual report. The study used a sample of 98 companies. The technique for analyzing the data in this study uses regression model selection test, classic assumption test, multiple linear regression, coefficient determination hypothesis test and partial hypothesis test (t test). The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the data analysis, it can be concluded that (1) tax avoidance has no influence on firm value, (2) Agency costs has no influence on firm value, (3) dividend policy has a significant positive influence on firm value, and variable control i.e. (4) leverage has a significant positive influence on firm value.
This study aims to determine the effect of tax avoidance, agency cost and dividend policies on the firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. This research is a type of quantitative research that uses secondary data in the form of the company's annual report. The study used a sample of 98 companies. The technique for analyzing the data in this study uses regression model selection test, classic assumption test, multiple linear regression, coefficient determination hypothesis test and partial hypothesis test (t test). The Fixed Effect Model (FEM) with panel data regression was used in this study using STATA version 16. Based on the results of the data analysis, it can be concluded that (1) tax avoidance has no influence on firm value, (2) Agency costs has no influence on firm value, (3) dividend policy has a significant positive influence on firm value, and variable control i.e. (4) leverage has a significant positive influence on firm value.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
