Irani, Dini Ockti and Singagerda, Faurani Santi (2021) PENGARUHI TAX AVOIDANCE TERHADAP CASH HOLDING PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI TAHUN 2015-2018). Skripsi thesis, iib darmajaya.
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Abstract
Managers take opportunistic actions from the company's cash holding. It means that there has been an interest agency conflict between managers and shareholders. When the CETR value is large or tax avoidance is small, managers make more concerning decisions for the management than shareholders. The purpose of this study was to analyze the effect of tax avoidance on the corporate cash holding with Return on Assets as moderation. The method of this study used associative research. 12 companies were selected by the purposive sampling method. The data analysis technique used multiple linear analyses with panel data. The result of this study showed that tax avoidance had a significant effect on cash holding. Meanwhile, Return on Assets was able to moderate the relationship between tax avoidance and cash holding
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi eSkripsi |
| Divisions: | Skripsi/TA & PKPM/KP - Fakultas Ekonomi Bisnis > Prodi Manajemen |
| Depositing User: | editor 1 |
| Date Deposited: | 14 Jan 2022 01:44 |
| Last Modified: | 14 Jan 2022 01:44 |
| URI: | http://repo.darmajaya.ac.id/id/eprint/5847 |
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