PENGARUH TAX PLANNING DAN ACCRUAL QUALITY TERHADAP NILAI PERUSAHAAN

Monita Sofie Baedina, - (2023) PENGARUH TAX PLANNING DAN ACCRUAL QUALITY TERHADAP NILAI PERUSAHAAN. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh dari tax planning dan accrual quality terhadap nilai perusahaan. Penelitian dilakukan terhadap perusahaan manufaktur yang bergerak di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Penelitian ini menggunakan metode deskriptif verifikatif dengan pendekatan kuantitatif. Total populasi berjumlah 48 perusahaan, lalu dilakukan pemilihan sampel dengan metode purposive sampling sehingga diperoleh sampel penilitian ini berjumlah 23 perusahaan. Teknik pengumpulan data dalam penelitian ini adalah studi dokumentasi dengan mengumpulkan data sekunder berupa laporan keuangan (financial report) tahunan (annual report) yang diperoleh dari situs web Bursa Efek Indonesia dan situs web resmi perusahaan. Teknis analisis data yang digunakan adalah teknik analisis regresi data panel dengan metode Random Effect Model (Generalized Least Squares) yang diolah menggunakan software statistic Eviews 13. Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa secara parsial tax planning tidak berpengaruh positif terhadap nilai perusahaan, dan accrual quality berpengaruh terhadap nilai perusahaan. Sedangkan secara simultan, tax planning dan accrual quality berpengaruh positif terhadap nilai perusahaan dengan tidak signifikan. This study aims to analyze and determine the effect of tax planning and accrual quality on firm value. The research was conducted on manufacturing companies engaged in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses a descriptive verification method with a quantitative approach. The total population is 48 companies, then the sample is selected using purposive sampling method so that the sample for this research is 23 companies. The data collection technique in this study was a documentation study by collecting secondary data in the form of annual financial reports (annual reports) obtained from the Indonesian Stock Exchange's website and the company's official website. The data analysis technique used is the panel data regression analysis technique using the Random Effect Model (Generalized Least Squares) method which was processed using statistical software Eviews 13. The results of hypothesis testing in this study indicate that partially tax planning has no positive effect on firm value, and accruals quality has a positive effect on firm value. Meanwhile, simultaneously, tax planning and accrual quality have a positive effect on firm value with no significance.

Item Type: Thesis (S1)
Additional Information: SINTA ID : 259601
Uncontrolled Keywords: Tax planning ; accrual quality ; perencanaan pajak ; kualitas laba ; nilai perusahaan ; tax avoidance ; firm value
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: MONITA SOFIE BAEDINA
Date Deposited: 22 Sep 2023 07:08
Last Modified: 22 Sep 2023 07:08
URI: http://repository.upi.edu/id/eprint/107914

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