PENGEMBANGAN MODEL NILAI PERUSAHAAN DENGAN ASPEK TAX AVOIDANCE INDUSTRI CONSUMER GOODS PADA MASA PANDEMI COVID-19

• Main Author: Nita Rosadiya, (Author)
• Format: Book
• Published: 2022-01-25.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

This study aim to analyze the influence between the implementation of Good Corporate Governance, Financial Leverage and risk management on company value through Tax Avoidance in the Consumer Goods Industry during the Covid-19 pandemic. The research methodology uses case study quantitative methods. The research sample is 70 consumer goods industries listed on the IDX which have released their financial statements for the 2019-2020 period. The total sample data is 140 data that will be observed. The data analysis technique uses Path Analysis with E-views and Microsoft Excel 2019. The current research results show that the GCG , Financial Leverage and Risk Management variables have a significant effect on Firm Value . while the Tax Avoidance variable is not able to moderate the relationship between GCG and Risk Management on Company Value. However, the Tax Avoidance variable is able to moderate the relationship between Financial Leverage and Firm Value.

Item Description

http://repository.upnvj.ac.id/17328/13/ABSTRAK.pdf
http://repository.upnvj.ac.id/17328/14/AWAL.pdf
http://repository.upnvj.ac.id/17328/3/BAB%201%20.pdf
http://repository.upnvj.ac.id/17328/4/BAB%202%20.pdf
http://repository.upnvj.ac.id/17328/5/BAB%203%20.pdf
http://repository.upnvj.ac.id/17328/6/BAB%204%20.pdf
http://repository.upnvj.ac.id/17328/7/BAB%205%20.pdf
http://repository.upnvj.ac.id/17328/8/DAFTAR%20PUSTAKA.pdf
http://repository.upnvj.ac.id/17328/9/RIWAYAT%20HIDUP.pdf
http://repository.upnvj.ac.id/17328/10/LAMPIRAN.pdf
http://repository.upnvj.ac.id/17328/11/HASIL%20PLAGIARISME.pdf
http://repository.upnvj.ac.id/17328/12/ARTIKEL%20KI%20.pdf