Jurnal Mirai Management
Vol 8, No 1 (2023)

Analisis Pengaruh Penghindaran Pajak, Profitabilitas dan Good Corporate Governance terhadap Nilai Perusahaan

Rhoudhoquth Salsabila ((Orc ID : https://orcid.org/0000-0003-0155-2555) (Sinta ID : 6675772) STIE Amkop Makassar)
Nyimas Wardatul Afiqoh (Unknown)



Article Info

Publish Date
02 May 2023

Abstract

This study aims to test and analyze the effect of tax avoidance, profitability and good corporate governance proxied by the board of directors, independent board of commissioners and audit committee on company value. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021. The samples in this study were obtained by purposive sampling techniques and based on predetermined criteria, a sample of 77 companies was obtained. This type of research is quantitative research with secondary data types. The analysis method used is multiple linear regression analysis with SPSS application tools. The results of the research analysis prove that tax avoidance and good corporate governance proxied by the board of directors, independent board of commissioners and audit committee have no influence significant to the value of the company while profitability has a significant effect on the value of the company. Keywords: Tax Avoidance, Profitability, Good Corporate Governance, Corporate Value.

Copyrights © 2023






Journal Info

Abbrev

mirai

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Mirai Management adalah jurnal berkala ilmiah yang diterbitkan Program Pascasrajan Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar terbit perdana sejak tahun 2016. ...