eprintid: 70295
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/02/95
datestamp: 2025-02-24 04:56:30
lastmod: 2025-02-24 04:56:30
status_changed: 2025-02-24 04:56:30
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Laurenta Tarafillah, NIM.: 21108040034
title: PENGARUH PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Enterprise Risk Management, Tax Avoidance, Nilai Perusahaan
note: Sofyan Hadinata, S.E., M.Sc., Ak., CA
abstract: This study aims to empirically test how the implementation of enterprise risk management and tax avoidance affects company value. The type of data used in this study is secondary data obtained from the company's annual and financial reports that have been published from 2018 to 2023. The research sample were selected using the purposive sampling method so that 26 mining companies listed on the IDX were selected with a total of 156 observations. The data analysis technique used panel data regression with a random effect model. The analysis tool used is E-views-12. The results of the study indicate that the implementation of enterprise risk management and tax avoidance has a significant positive effect on company value. This finding is expected to provide positive benefits for the company by helping the company increase its value through the implementation of enterprise risk management and legal tax avoidance practices in its operational strategy.
date: 2025-01-20
date_type: published
pages: 154
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Laurenta Tarafillah, NIM.: 21108040034  (2025) PENGARUH PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/70295/1/21108040034_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/70295/2/21108040034_BAB-II_sampai_SEBELUM-BAB-TERAKHIR-1.pdf