Penelitian ini bertujuan untuk menguji efek penghindaran pajak, tata kelola dan sumber pendanaan terhadap nilai perusahaan. Penelitian ini adalah penelitian sampel, yakni memasukan 300 perusahaan dari 706 perusahaan sektor manufaktur selama tahun pengamatan 2017-2020 dengan kreteria tertentu. Metode analisis yang digunakan adalah regresi data panel fixed effect model. Hasil penelitian ini menemukan bahwa penghindaran pajak dan sumber pendanaan berpengaruh negatif terhadap nilai perusahaan. Tata kelola perusahaan berpengaruh positif terhadap nilai perusahaan.
Kata kunci: nilai perusahaan, penghindaran pajak, tata kelola, sumber pendanaan.
This study aims to examine the effect of the number of boards of directors and the number of audit committees on firm value. This research is a sample study, which includes 111 manufacturing sector companies during the 2017-2019 observation year with certain criteria. The analytical method used is the fixed effect panel data regression model. The results of this study found that the number of the board of directors has a positive and significant effect on firm value. While the number of audit committees had a not significant effect on firm value.
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