Record Detail

Image of The Effect Of Tax Avoidance On Firm Value With Good Corporate Governance As Moderating Variables In The Digital Era

Text

The Effect Of Tax Avoidance On Firm Value With Good Corporate Governance As Moderating Variables In The Digital Era



Pembimbing: Edy Sukarno-- This study aims to determine the effect of tax avoidance on firm value and identify the
moderating effect of good corporate governance in this digital era. The sample of this
research is Indonesia Public Companies which listed on the Indonesia Stock Exchange
and follow the Corporate Governance Perception Index (CGPI) award event from
2017 to 2021. The research data is secondary data and the determination of the
research sample using the purposive sampling method produces a final sample of 6
companies with a total sample of 30 observations in 5 years. Hypothesis testing and
data processing were tested using panel data analysis using the E-views version 10
program. The results show that tax avoidance activities have a positive effect on firm
value and corporate governance has a moderating effect that is weaken the
relationship between tax avoidance and firm value.



Availability

SIA-230067SIA-230067DigitalAvailable

Detail Information

Series Title
-
Call Number
SIA-230067
Publisher Perbanas Institute : Jakarta.,
Collation
ix, 76 hlm.; ilus
Language
Inggris
ISBN/ISSN
-
Classification
SIA-230067
Content Type
-
Media Type
-
Carrier Type
-
Edition
S1 Akuntansi kelas Internasional
Subject(s)
Specific Detail Info
-
Statement of Responsibility

Other version/related

No other version available


File Attachment