Pengaruh Profitabilitas, Kepemilikan Asing, Risiko Penghindaran Pajak Terhadap Nilai Perusahaan ( Pada Perusahaan LQ45 yang Terdaftar di BEI)

Abstract

ABSTRAC This study aims to determine the effect of profitability of foreign ownership of tax avoidance risk on the firm value with firm size as a control variable. The Population of this study is LQ 45 company listed on the indonesia stock Exchange. The sample of this study were 10 LQ 45 companies that were on the indonesia stock Exchange from 2013-2017. The analytical method used in this study is regresion multiple linear. The results of the study showed that profitability has a positive effect of the firm value. This can be proven by a probability value is 0,0007<0,05 with coefficient value of 0,136737, foreign ownership has a negative effect on company value. This can be proven from a probability value is 0,0003<0,05 with a coefficient value is -0,103209, tax avoidance risk does not affect the value of the company, this can be proven by a probability value 0,4166>0,05. Firm size able to control the profitability relationship of firm value. Firm size strengthens the profitability relationship to firm value, this can be proven from significant values 0,0192<0,05 with coefficient value is 0,140564>1,981204.profitability, foreign ownership, Tax Avoidance Risk, firm size, firm value, Regression multiple linea