Artikel Ilmiah : C1I020028 a.n. SARAH ATRASINA AUFAR
| NIM | C1I020028 |
|---|---|
| Namamhs | SARAH ATRASINA AUFAR |
| Judul Artikel | THE ROLE OF MANAGERIAL ABILITY TO THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE |
| Abstrak (Bhs. Indonesia) | Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak dan kemampuan manajerial terhadap nilai perusahaan serta peran kemampuan manajerial dalam memperlemah pengaruh penghindaran pajak terhadap nilai perusahaan. Variabel dependen dalam penelitian ini yaitu nilai perusahaan, variabel independen yaitu penghindaran pajak dan variabel moderasi yaitu kemampuan manajerial. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di BEI tahun 2019-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sejumlah 30 perusahaan pertambangan sehingga terdapat 120 data observasi. Teknik analisis data yang digunakan meliputi uji statistik deskriptif, uji asumsi klasik, analisis regresi moderasi data panel, uji model regresi (uji F dan uji R2), dan uji hipotesis (uji t). Berdasarkan hasil penelitian dan analisis data menggunakan Eviews 12, diperoleh hasil bahwa penghindaran pajak berpengaruh negatif terhadap nilai perusahaan, kemampuan manajerial berpengaruh positif terhadap nilai perusahaan serta kemampuan manajerial tidak memperlemah pengaruh penghindaran pajak terhadap nilai perusahaan. |
| Abtrak (Bhs. Inggris) | This research aims to analyze the influence of tax avoidance and managerial ability on company value as well as the role of managerial ability in weakening the influence of tax avoidance on company value. The dependent variable in this research is company value, the independent variable is tax avoidance and the moderating variable is managerial ability. The population in this research is mining companies registered on the IDX in 2019-2022. The sampling technique used was purposive sampling and a total of 30 mining companies were obtained so that there were 120 observation data. Data analysis techniques used include descriptive statistical tests, classical assumption tests, panel data moderated regression analysis, regression model tests (F test and R2 test), and hypothesis tests (t test). Based on the results of research and data analysis using Eviews 12, the results show that tax avoidance has a negative effect on company value, managerial ability has a positive effect on company value and managerial ability does not weaken the effect of tax avoidance on company value. |
| Kata kunci | Firm Value, Tax Avoidance, Managerial Ability |
| Pembimbing 1 | Ratu Ayu Sri Wulandari MA, S.E., M.Sc |
| Pembimbing 2 | |
| Pembimbing 3 | |
| Tahun | 2024 |
| Jumlah Halaman | 10 |
| Tgl. Entri | 2024-06-14 10:48:35.524749 |