PENGARUH TAX AVOIDANCE DAN EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN MODERASI CORPORATE GOVERNANCE

Abstract

This study aims to analyze the effect of tax avoidance, earnings management
accrual and earnings management real on firm value by moderating corporate
governance. The population of this study was 62 to companies listed n Indonesia
Stock Exchange by following increased scorre CGPI Index 2012-2017. The
technique used purposive sampling method. This research determined 10
companies by following increased CGPI Index in a row (10 x 6 years) to 60
companies. Data analysis was performed with multiple linier regression and
moderated regression analysis with the help spss version 22.0. The results
showed that tax avoidance, earnings management accrual and earnings
management real had an effect on the value of the company with a significance of
0.044; 0.042; and 0.002. While corporate governance can moderate the effect of tax
avoidance, earnings management accrual and earnings management real on firm
value with a significance of 0.047; 0.006 and 0.002. The results of the coefficient of
determination of the four models found that the coefficient of determination was
54.2%, 25.6%, 24.7% and 26.6%