PENGARUH AGRESIVITAS PAJAK, PENGUNGKAPAN LAPORAN KEBERLANJUTAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR SAHAM LQ45 DI BURSA EFEK INDONESIA TAHUN 2018-2022
The entity is no longer only focused on seeking optimal profits and developing corporate value to support the sustainability of the entity's activities (going concern) and achieve its founding goals. So this study aims to obtain the results of assessing the effect of tax aggressiveness, disclos...
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2023-07-12.
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| Summary: | The entity is no longer only focused on seeking optimal profits and developing corporate value to support the sustainability of the entity's activities (going concern) and achieve its founding goals. So this study aims to obtain the results of assessing the effect of tax aggressiveness, disclosure of sustainability reports, and profitability on firm value with leverage as a control variable. This research is a quantitative research where the data used are secondary data, in the form of financial statements, annual reports and / or sustainability reports published on the Indonesia Stock Exchange page or the pages of each entity. This study determined LQ45 stock sector entities listed on the Indonesia Stock Exchange in 2018-2022 as a population and applied the purposive sampling method for sample screening. So that the samples obtained in this study were 170 samples consisting of 59 entities. The technique to examine the data in this study is to apply panel data regression model selection tests, classical assumption tests, normality tests, multiple linear regression, and hypothesis tests. Based on this study, it was found that (1) tax aggressiveness does not have a significant effect on firm value, (2) disclosure of sustainability reports does not have a significant effect on firm value, and (3) profitability has a significant positive effect on firm value. |
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| Item Description: | http://repository.upnvj.ac.id/24931/1/ABSTRAK.pdf http://repository.upnvj.ac.id/24931/2/AWAL.pdf http://repository.upnvj.ac.id/24931/3/BAB%20I.pdf http://repository.upnvj.ac.id/24931/10/BAB%20II.pdf http://repository.upnvj.ac.id/24931/6/BAB%20III.pdf http://repository.upnvj.ac.id/24931/11/BAB%20IV.pdf http://repository.upnvj.ac.id/24931/4/BAB%20V.pdf http://repository.upnvj.ac.id/24931/7/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/24931/14/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/24931/9/LAMPIRAN.pdf http://repository.upnvj.ac.id/24931/12/HASIL%20PLAGIARISME.pdf http://repository.upnvj.ac.id/24931/8/ARTIKEL%20KI.pdf |