PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN PEMODERASI KEPEMILIKAN INSTITUSIONAL
DOI:
https://doi.org/10.32493/jiaup.v6i1.1209Kata Kunci:
Tax avoidance, Nilai Perusahaan, Kepemilikan InstitusionalAbstrak
Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Tax Avoidance terhadap nilai perusahaan dengan pemoderasi kepemilikan institusional. Studi kasus perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 5 tahun. Jenis penelitian data sekunder. Sampel yang digunakan menggunakan metode purposive sampling. Populasi seluruh perusahaan manufaktur dengan beberapa kriteria, sampel 22 perusahaan. Teknik analisis pada penelitian ini menggunakan statistik deskriptif dengan menguji hipotesis dengan menggunakan uji asumsi klasik, analis regresi sederhana, analisis regresi linier berganda, analisis determinasi, uji f dan uji t dengan menggunakan alat bantu statistika SPSS 24.Hasil pengujian hipotesis menunjukkan bahwa Tax Avoidance berpengaruh signifikan terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Institusional tidak berpengaruh terhadap Nilai Perusahaan dengan pemoderasi Kepemilikan Institusional terhadap Tax Avoidance dan Nilai Perusahaan
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