PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN TAX AVOIDANCE TERHADAP FIRM VALUE YANG DIMODERASI OLEH PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018 – 2020)

AMALIA, ANISA (2021) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN TAX AVOIDANCE TERHADAP FIRM VALUE YANG DIMODERASI OLEH PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018 – 2020). Skripsi thesis, Universitas Tarumanagara.

[img] Text
Anisa Amalia 125180561 JA.pdf
Download (272kB)

Abstract

This study aims to examine and determine the effect of corporate social responsibility (CSR) and tax avoidance on firm value moderated by profitability. This study uses a purposive sampling method based on empirical studies on banking companies during the period 2018 to 2020 which consists of 28 banking companies with a total sample of 84 banking companies. The data processing technique in this study uses Moderated Regression Analysis (MRA) which is processed using the Econometric Views (EViews) version 12 programs. The results of this study indicate that corporate social responsibility (CSR) has a significant positive effect on firm value, but profitability cannot strengthen and/or weaken the influence of CSR on firm value, while tax avoidance has no effect on firm value, but profitability can strengthen the effect of tax avoidance on firm value. Keywords: corporate social responsibility, tax avoidance, firm value, profitability

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 10 May 2022 06:58
Last Modified: 10 May 2022 06:58
URI: http://repository.untar.ac.id/id/eprint/35117

Actions (login required)

View Item View Item
Repository UNTAR is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.