Wiguna, Muhammad Rashif (2025) Implication of tax avoidance on firm value: moderation analysis of audit committee effectiveness in manufacturing companies / Muhammad Rashif Wiguna</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p This study aims to examine the effect of tax avoidance on firm value by considering the effectiveness of the audit committee as a moderating variable. Tax avoidance is measured using Effective Tax Rate (ETR) firm value using Tobin s Q ratio while audit committee effectiveness is measured through content analysis based on committee activity size and competence. Data were obtained from 57 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2023 and analyzed using the Moderated Regression Analysis (MRA) approach with the Fixed Effect Model. The results showed that tax avoidance has a significant positive effect on firm value. However the effectiveness of the audit committee was not able to moderate the relationship significantly. This study implies that legal tax avoidance practices can increase firm value but the effectiveness of internal control functions such as audit committees still needs to be strengthened to have more impact on strategic fiscal decision making. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 04 Aug 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/397417 |
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