Widya Saputra, Andre and , Eny Kusumawati, SE, MM, Ak, CA (2021) Pengaruh Mekanisme Corporate Governance, Konservatisme Akuntansi, dan Tax Avoidance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan-Perusahaan dalam Indeks LQ45 Periode 2015-2019). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the effect of corporate governance mechanisms, accounting conservatism and tax avoidance on firm value. The corporate governance mechanism used is the proportion of the independent board of commissioners, the size of the audit committee and institutional ownership. The population of this research is companies that are consistently included in the LQ-45 Index on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. The number of samples taken is 180 data with 36 companies selected per year using purposive sampling technique. Data collection was carried out using documentary methods on secondary data. The analysis technique used is multiple linear regression analysis with the help of the SPSS 21 computer program. The results show that together, the proportion of the independent board of commissioners, the size of the audit committee, institutional ownership, accounting conservatism and tax avoidance have a significant effect on firm value. Partially, the proportion of independent board of commissioners, audit committee size, institutional ownership, accounting conservatism and tax avoidance also have a significant effect on firm value.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Proportion of Independent Commissioners, Size of Audit Committee, Institutional Ownership, Accounting Conservatism, Tax Avoidance, Company Value. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANDRE WIDYA SAPUTRA |
| Date Deposited: | 04 May 2021 09:57 |
| Last Modified: | 06 May 2021 04:05 |
| URI: | http://eprints.ums.ac.id/id/eprint/90865 |
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