Pengaruh Penghindaran Pajak, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi
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Institusion
Universitas Islam 45
Author
Fauzia, Ria
Subject
Akuntansi Keuangan
Datestamp
2022-08-29 09:33:41
Abstract :
This study aims to examine the effect of tax avoidance, leverage, and profitability, on the firm value with dividend policy as a moderating variable. The research method used in this study is quantitative. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The sampling technique used purposive sampling with certain criteria and obtained as many as 87 samples from 29 companies that were sampled in this study. The data analysis method used is Moderated Regression Analysis (MRA). Testing the hypothesis using the Statistical Package for Social Sciences (SPSS) version 22 software. The statistical test results show that tax avoidance does not affect firm value, leverage and profitability have a positive effect on firm value and dividend policy is not able to moderate the effect of tax avoidance on firm value and dividend policy is also unable to moderate the effect of leverage on firm value but dividend policy can moderate the effect of profitability on firm value. Keywords: Tax avoidance; Leverage; Profitability; Firm Value; Dividend Policy.
This study aims to examine the effect of tax avoidance, leverage, and profitability, on the firm value with dividend policy as a moderating variable. The research method used in this study is quantitative. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The sampling technique used purposive sampling with certain criteria and obtained as many as 87 samples from 29 companies that were sampled in this study. The data analysis method used is Moderated Regression Analysis (MRA). Testing the hypothesis using the Statistical Package for Social Sciences (SPSS) version 22 software. The statistical test results show that tax avoidance does not affect firm value, leverage and profitability have a positive effect on firm value and dividend policy is not able to moderate the effect of tax avoidance on firm value and dividend policy is also unable to moderate the effect of leverage on firm value but dividend policy can moderate the effect of profitability on firm value. Keywords: Tax avoidance; Leverage; Profitability; Firm Value; Dividend Policy.
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