PENGARUH TAX AVOIDANCE, RISIKO PAJAK DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Rina Priyanti, NIM.: 21108040023 (2025) PENGARUH TAX AVOIDANCE, RISIKO PAJAK DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the role of institutional ownership in the influence of tax avoidance, tax risk and earnings management on firm value. The type of data used in this study is secondary data from the company's annual and financial reports. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample in this study was selected using purposive sampling technique so that 55 companies were selected. The data analysis technique uses moderate regression analysis with E-views 12. The results showed that tax avoidance has a positive effect on firm value, while tax risk and earnings management have no effect. Institutional ownership is a homologiser moderator, so it is unable to act as a moderator in this study.

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