Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan dengan BOD Diversity sebagai Variabel Moderasi

This study aims to determine the effect of tax planning and profitability on firm value with BOD diversity as a moderating variable. This research is motivated by the importance of information about the factors that can affect the value of the company. Company value in this study used price book value as an indicator of measurement. The population of this research is the property and real estate sector companies in companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample of this research is 30 issuers or 90 company financial statement data used in this study. This study uses multiple linear regressiosn with statistical tests and moderate regression analysis test with SPSS 23. The results of this study are tax planning and profitability have a positive and significant effect on firm value. Whereas BOD Diversity weakens the relationship between tax planning and profitability on firm value.

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Debt to Equity Ratio (DER), Earning Per Share (EPS) Analysis of Company Value at PT Indosat, Tbk

Ilomata International Journal of Management ◽

10.52728/ijjm.v1i3.118 ◽

2020 ◽

Vol 1 (3) ◽

pp. 83-87

Author(s):

Desi Ratnasari ◽

Puji Muniarty

Keyword(s):

Firm Value ◽

Time Series Data ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statement ◽

Series Data ◽

Independent Variables ◽

Company Value ◽

Equity Ratio ◽

The Relationship

This study aims to analyze the effect of independent variables on the dependent variable. The independent variables are Debt to Equity Ratio (DER) and Earning Per Share (EPS) while the dependent variable is the Company Value at PT Indosat, Tbk for the period 2004-2018. The sample in this study over the past 15 years, namely from the period 2004-2018. The data used in this study is to use the company's financial statement data published on the Indonesia Stock Exchange (IDX) website and the company's official website. The data used are secondary data and the method used is regression analysis that is Time series data with the help of SPSS version 20.0 to get a picture of the relationship between one variable and another. The results showed that DER has no effect and no significant effect on firm value, EPS has no effect and no significant effect on firm value, DER and EPS simultaneously have no effect and no significant effect on firm value. The influence of DER and EPS on Company Value is 36.4% while the remaining 63.6% is influenced by other factors not included in the research model.

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v1i3.y2018.p234-241 ◽

2018 ◽

Vol 1 (3) ◽

pp. 234

Author(s):

Angga Hidayat ◽

Nike Yuliah

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Tax Planning ◽

Manufacturing Companies ◽

Company Value ◽

Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

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Tax Planning, Solvabilitas, Nilai Perusahaan, dan Ukuran Perusahaan sebagai Variabel Moderasi

Master: Jurnal Manajemen dan Bisnis Terapan ◽

10.30595/jmbt.v1i2.12671 ◽

2021 ◽

Vol 1 (2) ◽

pp. 85

Author(s):

Wisnu Haryo Pramudya ◽

Slamet Herutono ◽

Rahimah Rahimah

Keyword(s):

Regression Analysis ◽

Real Estate ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Tax Planning ◽

Moderator Variable ◽

Purposive Sampling ◽

Independent Variables ◽

The Relationship

AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh Tax Planning dan Solvabilitas terhadap Nilai Perusahaan dan menguji Ukuran Perusahaan apakah akan memperkuat pengaruh masing-masing variabel. Variabel independen dalam penelitian ini adalah Tax Planning dan Solvabilitas. Kemudian variabel dependennya adalah nilai perusahaan. Penelitian ini juga menggunakan Ukuran Perusahaan sebagai variabel moderasi. Hipotesis yang akan dibuktikan dalam penelitian ini adalah Tax Planning tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh terhadap Nilai Perusahaan, Ukuran Perusahaan tidak mampu memoderasi Tax Planning dengan Nilai Perusahaan, dan terakhir Ukuran Perusahaan mampu memperkuat pengaruh Solvabilitas dengan Nilai Perusahaan. Penelitian ini menggunakan MRA (Moderated Regression Analysis). MRA merupakan suatu bentuk regresi yang pada hakikatnya dirancang untuk mengetahui hubungan antara dua variabel yang dipengaruhi oleh variabel ketiga/moderator, suatu persamaan regresi yang mengandung unsur-unsur atau interaksi perkalian antara dua atau lebih variabel independen. Populasi penelitian ini adalah seluruh perusahaan real estate dan kontraktor yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling. Hasil dari penelitian ini membuktikan seluruh hipotesis yang dibangun dapat diterima.AbstractThe purpose of this study are examine the effect of Tax Planning and Solvability on Firm Value and to test whether firm size will strengthen the influence of each variable. The independent variables in this study are Tax Planning and Solvability. Then the dependent variable is firm value. This study also using firm size as a moderating variable. The hypothesis that will be proven in this study is Tax Planning has no effect on Firm Value, Solvability has no effect on Firm Value, Firm Size could not moderate Tax Planning with Firm Value, and finally Firm Size could strengthen the effect of Solvability with Firm Value. This study using MRA (Moderated Regression Analysis). MRA is a form of regression which essentially designed to determine the relationship between two variables that influenced by a third/moderator variable, a regression equation consist of elements or multiplication interactions between two or more independent variables. The population of this study are all real estate companies and contractors listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The method of this sampling is purposive sampling. The results of this study prove that all hypotheses are acceptable.

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Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

Jurnal Kajian Manajemen Bisnis ◽

10.24036/jkmb.10885400 ◽

2019 ◽

Vol 8 (2) ◽

Author(s):

Anita Ade Rahma ◽

Lisa Nabawi ◽

Ronni Andri Wijaya

Keyword(s):

Significant Influence ◽

Firm Value ◽

Stock Exchange ◽

Investment Decisions ◽

Total Sample ◽

Tax Planning ◽

Purposive Sampling ◽

Institutional Leadership ◽

Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

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Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia)

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i1.828 ◽

2020 ◽

Vol 20 (1) ◽

pp. 121

Author(s):

Desi Elviani ◽

Syahril Ali ◽

Rahmat Kurniawan

Keyword(s):

Financial Reporting ◽

Firm Value ◽

Stock Exchange ◽

Sample Selection ◽

Financial Statement ◽

Fraudulent Financial Reporting ◽

Financial Statement Fraud ◽

Company Value ◽

Negative Effect ◽

Five Elements

This study aims to examine how the influence of fraudulent financial reporting on firm value is viewed from the perspective of a pentagon fraud with a sample of 71 companies from the infrastructure, utilities and transportation sectors in the Indonesia Stock Exchange in 2014-2018. The sample selection used was purposive sampling method. Company value is measured by price book value, financial statement fraud is measured by fraud-score models. There are two variables that have a positive and significant influence, namely the opportunity and arrogance variables, the two variables present two of the five elements of pentagon fraud, where as the three variables, pressure, rasionalization, competence, do not affect the fraudulent financial reporting. The results of this study have proven that fraudulent financial reporting has a negative effect on firm value.

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ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS’Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI

Jurnal Riset Akuntansi ◽

10.34010/jra.v13i1.3167 ◽

2021 ◽

Vol 13 (1) ◽

pp. 8-22

Author(s):

Rizky Fitria Wisti ◽

Vince Ratnawati ◽

Rheny Afriana Hanif ◽

Fajar Odiatma

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Stock Exchange ◽

Total Sample ◽

Tax Planning ◽

Service Companies ◽

Company Value ◽

Data Tracking ◽

Corporate Social

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.

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Analisis Modal Intelektual Dan Kinerja Keuangan Serta Pengaruhnya Terhadap Nilai Perusahaan

10.31227/osf.io/j5e9u ◽

2019 ◽

Author(s):

Riski Wahyudi ◽

Lidya Martha

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Firm Value ◽

Stock Exchange ◽

Value Added ◽

Financial Statements ◽

Manufacturing Companies ◽

Return On Assets ◽

Book Value ◽

Company Value

This study aims to examine the effect of intellectual capital and financial performance on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research population is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017. This sample was selected using a purposive sampling method with sample criteria. Manufacturing is listed on the IDX during the end of 2017 period, Manufacturing is listed consecutively during the period 2013 - 2017, Manufacturing that uses Rupiah, Manufacturing that has complete financial statements for the period 2013 - 2017, Manufacturing that has financial data in accordance with the variables to be tested, namely Price to Book Value, Value Added Intellectual Coefficient, Return On Assets, and Manufacturing that does not has data outliers, and obtained a sample of 11 companies. The data source is the annual financial statements of manufacturing companies taken through the official website of the Indonesia Stock Exchange ( www.idx.co.id ). Testing uses panel data regression analysis with the Eviews Program tool. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), while financial performance is measured by Return on Assets (ROA) and company value measured by Price to Book Value (PBV). The results showed that the variable intellectual capital had a negative and not significant effect on firm value, while financial performance had a positive and significant effect on firm value.

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PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI

JURNAL AKUNTANSI BARELANG ◽

10.33884/jab.v6i1.4660 ◽

2022 ◽

Vol 6 (1) ◽

pp. 1-12

Author(s):

Deaelma Sari ◽

Wiwit Irawati

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Tax Planning ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Corporate Transparency ◽

The Relationship

This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.

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The effect of stakeholder on firm value and environmental performance as intervening variable

Jurnal Akuntansi Keuangan dan Manajemen ◽

10.35912/jakman.v2i1.137 ◽

2020 ◽

Vol 2 (1) ◽

pp. 41-56

Author(s):

Djoko Suhardjanto ◽

◽

Sigit Santosa ◽

Tri Fitrianto Suratno ◽

Rini Fatmawati ◽

...

Keyword(s):

Regression Analysis ◽

Path Analysis ◽

Research Methodology ◽

Environmental Performance ◽

Firm Value ◽

Stock Exchange ◽

Managerial Ownership ◽

Analysis Method ◽

Negative Effect ◽

The Relationship

Purpose: This study aimed to understand the relationship between stakeholder and firm value with environmental performance as the intervening variable. The study was conducted on companies listed in Indonesia Stock Exchange and listed in the PROPER program during 2016 and 2017. The stakeholder variables in this study consist of managerial ownership (manager), consumer, and employee. Research methodology: The samples were determined using purposive sampling with a total of 131 companies and using path analysis method as an expansion of regression analysis. Result: The result is managerial ownership, consumer, and employee do not affect firm value directly. Managerial ownership has a positive and significant effect on firm value through environmental performance. The consumer has a significant and negative effect on the firm value through environmental performance and employee has a significant and negative effect on the firm value. Limitation: The sample is limited for two years period and adjusted R2 is 21.5%. Contribution: This study can identify variables that affect firm value, especially: manager, consumer, employee and environmental performance. Keywords: Firm value, Stakeholder, Environmental performance

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Pengaruh Profitabilitas, Cash Holding, Dan Nilai Perusahaan Terhadap Perataan Laba

JAE (JURNAL AKUNTANSI DAN EKONOMI) ◽

10.29407/jae.v5i1.14163 ◽

2020 ◽

Vol 5 (1) ◽

pp. 88-98

Author(s):

Amalia Haniftian ◽

Vaya Juliana Dillak

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Firm Value ◽

Quantitative Methods ◽

Stock Exchange ◽

Sampling Technique ◽

Income Smoothing ◽

Cash Holding ◽

Positive Direction ◽

Company Value

This research was conducted to find out how the simultaneous and partial influence between profitability, cash holding, and company value on income smoothing in companies in the LQ45 index listed on the Indonesia Stock Exchange in 2014-2018. The method in this study uses quantitative methods. The hypothesis in this study was tested using logistic regression analysis using SPSS 23.0 software. The sampling technique used in this study was a purposive sampling technique that produced 20 samples of selected companies within a period of 5 years so that 100 sample units of companies in the LQ45 index were listed on the Indonesia Stock Exchange in 2014-2018. The results of this study indicate that the variable profitability, cash holding, and firm value simultaneously have a significant effect on income smoothing. Partially, profitability and firm value do not significantly influence income smoothing. While the cash holding variable has a significant effect on the positive direction of income smoothing.

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