Peran Struktur Modal dan Tata Kelola Perusahaan Perbankan di Indonesia
DOI:
https://doi.org/10.31316/ubmj.v5i1.8512Keywords:
Komite Audit, Financial leverage, Nilai Perusahaan, Tax aggressivenessAbstract
Tujuan: Penelitian ini memiliki tiga model penelitian untuk menganalisis pengaruh komite audit independen dan financial leverage terhadap tax aggressiveness dan nilai perusahaan pada sektor perbankan di Indonesia. Penelitian ini tidak hanya menguji pengaruh langsung komite audit independen dan financial leverage terhadap tax aggressiveness dan nilai perusahaan, tetapi juga menelaah hubungan kausalitas di antara variabel-variabel tersebut untuk melihat apakah tax aggressiveness berperan sebagai variabel yang dipengaruhi oleh leverage dan komite audit independen, serta bagaimana interaksi antarvariabel tersebut pada akhirnya memengaruhi nilai perusahaan.
Metodologi: Penelitian ini menggunakan pendekatan kuantitatif menggunakan data sekunder dan menggunakan teknik penyampelan purposive sampling dengan sampel 47 perusahaan perbankan selama 7 tahun. Penelitian ini menggunakan analisis regresi linier berganda dengan 3 model regresi
Temuan: Hasil analisis regresi linier model pertama yaitu menyatakan bahwa financial leverage berdampak negatif terhadap komite audit independen; pengujian model kedua menunjukkan bahwa financial leverage berdampak negatif pada tax aggressiveness, sedangkan komite audit independen tidak berdampak pada tax aggressiveness; dan pengujian model ketiga menunjukkan bahwa komite audit independen berdampak negatif terhadap nilai perusahaan
Orisinalitas: Pendekatan ini memberikan kontribusi akademis baru, karena menghubungkan aspek tata kelola perusahaan, struktur pendanaan, dan kebijakan pajak dalam satu kerangka konseptual yang komprehensif dengan tiga model penelitian. Model penelitian pertama yaitu model regresi yang menguji pengaruh financial leverage terhadap komite audit independen; model penelitian kedua yaitu model regresi yang menguji pengaruh financial leverage dan komite audit independen terhadap tax aggressiveness; dan model penelitian ketiga yaitu model regresi yang menguji pengaruh komite audit independen terhadap nilai perusahaan. Oleh karena itu, pada penelitian ini memiliki dua variabel dependen yaitu tax aggressiveness dan nilai perusahaan.
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