Rosita, Amanda Aura (2025) PENGARUH MODAL INTELEKTUAL, STRUKTUR MODAL, DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI PADA SEKTOR INDUSTRI MANUFAKTUR PERIODE 2020-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study assessed the effects of intellectual capital, capital structure, and CSR on company value, with tax avoidance as a moderating variable. This study used a quantitative approach, with the research population comprising manufacturing companies listed on the IDX from 2020 to 2023, totalling 32 companies or 128 observations selected through purposive sampling. The secondary data used came from companies' annual and sustainability reports. This study uses panel data and STATA version 17 for data processing. Data analysis was performed using panel-data regression, with a moderation test. The results show that intellectual capital and CSR have a significant effect on company value, while capital structure has no effect. In addition, tax avoidance has been shown to be ineffective at moderating the relationships among intellectual capital, capital structure, CSR and company value. These findings indicate that during the 2020-2023 period, investors prioritise innovation, productivity, and company reputation over funding decisions. Furthermore, the insignificant role of tax avoidance may also reflect investors' awareness of good corporate governance, so that tax avoidance is not considered a major driver of company value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Amanda Aura Rosita | ||||||||
| Date Deposited: | 02 Dec 2025 04:22 | ||||||||
| Last Modified: | 02 Dec 2025 04:22 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/47417 |
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