ANALISIS PENGARUH PENGHINDARAN PAJAK, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

  • Robby Krisyadi Universitas Internasional Batam, Kota Batam
  • Evi Yessy Angery Universitas Internasional Batam, Kota Batam

Abstract

Penelitian yang dilakukan ialah guna melakukan studi dampak penghindaran pajak, likuiditas, ukuran perusahaan pada nilai perusahaan dengan leverage dan industry type selaku variabel kontrolnya. Data perusahaan terdaftar di BEI digunakan sebagai objek penelitian dari tahun 2016-2020 dengan sampel sebanyak 401 perusahaan berdasarkan metode purposive sampling. Melalui penelitian didapati hasil yang memperlihatkan kalau penghindaran pajak dan ukuran perusahaan mempunyai dampak relevan positif pada nilai perusahaan, likuiditas dan leverage terdapat dampak signifikansi negatif pada nilai perusahaan, dan industry type tidak terdapat dampak pada nilai perusahaan.

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Published
2021-10-08
How to Cite
Krisyadi, R., & Angery, E. Y. (2021). ANALISIS PENGARUH PENGHINDARAN PAJAK, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 1199-1217. https://doi.org/10.31955/mea.vol5.iss3.pp1199-1217