Pengaruh Tax Avoidance dan Manajemen Laba terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022
DOI:
https://doi.org/10.37385/msej.v5i2.5281Keywords:
Penghindaran Pajak, Manajemen Laba, Nilai Perusahaan, Produk Konsumsi, Bursa Efek Indonesia.Abstract
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penghindaran pajak dan manajemen laba berdampak pada nilai perusahaan pada perusahaan consumer goods yang terdaftar di BEI dari tahun 2018 hingga 2022. Salah satu jenis penelitian kuantitatif, penelitian ini menguji hipotesis untuk setiap variabel. Penelitian ini menggunakan penarikan sampel dengan teknik purposive atau authoritative sampling; jumlah sampel perusahaan yang diambil dalam penelitian ini adalah 31 perusahaan, yang telah diamati selama 5 tahun. Penelitian ini menggunakan data kuantitatif yang diolah dari Bursa Efek Indonesia (BEI). Uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis digunakan untuk menguji hipotesis yang dimiliki. Analisis dilakukan menggunakan program statistik IBM SPSS. Hasil penelitian menunjukkan bahwa penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan. Dengan demikian, adanya penghindaran pajak dan manajemen laba yang baik dapat memengaruhi nilai perusahaan.
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