Pengaruh Modal Intelektual, Penghindaran Pajak, dan Profitabilitas terhadap Nilai Perusahaan di Sektor Energi Bursa Efek Indonesia

Ahmad Naufal; Ayattulloh Michael Musyaffi; Nuramalia Hasanah

doi:10.47134/jeae.v2i3.592

Authors

Ahmad Naufal Universitas Negeri Jakarta, Indonesia
Ayattulloh Michael Musyaffi Universitas Negeri Jakarta, Indonesia
Nuramalia Hasanah Universitas Negeri Jakarta, Indonesia

DOI:

https://doi.org/10.47134/jeae.v2i3.592

Keywords:

Modal Intelektual, Penghindaran Pajak, Profitabilitas, Nilai Perusahaan

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Modal Intelektual, Penghindaran Pajak, dan Profitabilitas terhadap Nilai Perusahaan. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Populasi penelitian ini terdiri dari perusahaan yang termasuk dalam Sektor Energi Bursa Efek Indonesia 2021-2023 dengan jumlah sampel sebanyak 37 dan 111 data observasi. Pengambilan sampel dilakukan dengan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan bantuan software Eviews. Hasil penelitian ini menunjukkan bahwa Modal Intelektual tidak berpengaruh terhadap nilai perusahaan. Penghindaran Pajak tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh terhadap nilai perusahaan. Perusahaan diharapkan mampu mengelola risiko keuangan dalam menghadapi kondisi pasar komoditas yang berfluktuasi dan menjaga stabilitas keuangan jangka panjang.

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