Peran Struktur Kepemilikan dalam Memoderasi Hubungan antara Penghindaran Pajak, Pengungkapan CSR, dan Nilai Perusahaan

Setiowati, Amelia and , Prof. Dr. Zulfikar, S.E., M.Si. (2025) Peran Struktur Kepemilikan dalam Memoderasi Hubungan antara Penghindaran Pajak, Pengungkapan CSR, dan Nilai Perusahaan. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the effect of ownership structure in moderating the relationship between tax avoidance, corporate social responsibility disclosure, and firm value. The population in this study were conventional banking companies listed on the IDX in 2019-2023. The research sample was determined using purposive sampling method and obtained a sample of 19 companies. The data used is secondary data where annual financial reports and sustainability reports are obtained from the official IDX website and the website of each company. The analysis method used is multiple linear regression analysis models and MRA. The results of this study indicate that tax avoidance has a negative and significant effect on firm value. Meanwhile, corporate social responsibility disclosure has no effect on firm value. Institutional ownership and managerial ownership cannot moderate the relationship between tax avoidance and firm value. Institutional ownership and managerial ownership cannot moderate the relationship between corporate social responsibility disclosure and firm value.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Tax Avoidance, Corporate Social Responsibilty Disclosure, Nilai Perusahaan, Kepemilikan Institusional, dan Kepemilikan Manajerial
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Taxation H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	AMELIA SETIOWATI
Date Deposited:	15 May 2025 02:49
Last Modified:	11 Sep 2025 03:36
URI:	http://eprints.ums.ac.id/id/eprint/135055

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