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

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.

scholarly journals Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

2018 ◽  
Vol 5 (01) ◽  
pp. 119-130
Author(s):  
Hadi Purwanto
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Income Tax ◽  
Stock Exchange ◽  
Sample Selection ◽  
Jel Classification ◽  
Tax Revenue ◽  
Fixed Asset ◽  
Moderator Variable ◽  
Purposive Sampling

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

scholarly journals Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

2018 ◽  
Vol 5 (01) ◽  
pp. 119-130
Author(s):  
Hadi Purwanto
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Income Tax ◽  
Stock Exchange ◽  
Sample Selection ◽  
Jel Classification ◽  
Tax Revenue ◽  
Fixed Asset ◽  
Moderator Variable ◽  
Purposive Sampling

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

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

2019 ◽  
Vol 9 (2) ◽  
pp. 235-246
Author(s):  
Yuli Dwi Astuti ◽  
Giawan Nur Fitria
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Planning ◽  
Financial Statement ◽  
Book Value ◽  
Company Value ◽  
Real Estate Sector ◽  
The Relationship

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.

scholarly journals The Effect of Firm Size and Profitability on Firm Value with Capital Structure as Intervening Variables in Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 55
Author(s):  
Indra Arifin Djashan
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Performance ◽  
Purposive Sampling ◽  
The Impact ◽  
The Relationship ◽  
Intervening Variables ◽  
The Capital Structure

This study examines the impact of firm size and profitability on firm value with capital structure as an intervening variable in financial companies listed on the Indonesia Stock Exchange during three years. The method used for sampling is purposive sampling based on predetermined criteria. The number of samples in this study were 73 companies. Measurement of profitability is using ROA and ROE as one indicator to see company performance. The main purpose of companies that have gone public is to increase the prosperity of the owners or shareholders through increasing the value of the company. The results showed that the improvement of profitability and firm size may improve its capital structure. The improvement of profitability and the firm size may increase significantly the firm value. The results of mediating test showed that the capital structure is not able to mediate the relationship between the profitability and firm size to firm value

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals THE INFLUENCE OF PROFITABILITY, FIRM SIZE, AND LEVERAGE ON INCOME SMOOTHING (Studies on Property and Real Estate Company on The Indonesia Stock Exchange 2012-2017)

2019 ◽  
Vol 21 (2) ◽  
Author(s):  
Yuniar Aemanah S
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Independent Variables ◽  
Current Period ◽  
The Cost ◽  
Real Estate Company

Income smoothing is one of the strategies or business conducted by the company's management with the aim to reduce the fluctuations in earnings This is done with the motivation to show good performance to investors. This effort is made by playing with the income and the cost of the current period to be higher or lower than the actual income and expenses. Income smoothing is one form of earnings management. This study aims to determine the effect of independent variables in the form of profitability, firm size, and leverage to the practice of income smoothing in property and real estate companies listed on the Indonesia Stock Exchange 2012 to 2017. The method used in sampling this study using purposive sampling which produces 23 samples within the period of 6 (six years) of 138 sample units. The analytical method used is logistic regression analysis processed using SPSS 23. Based on the result of research, it is found that simultaneously profitability, firm size, and leverage variables influence the practice of income smoothing. Partially variable of firm size, and leverage do not have an effect on income smoothing, while profitability variable have positive and significant effect to income smoothing.

scholarly journals Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Moderasi Kebijakan Dividen: Studi Pada Perusahaan Properti, Real Estate dan Konstruksi Bangunan Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 1 (2) ◽  
pp. 50-65
Author(s):  
Ali Imron ◽  
Desi Kurniawati
Keyword(s):  
Real Estate ◽  
Firm Size ◽  
Firm Value ◽  
Dividend Policy ◽  
Positive Impact ◽  
Stock Exchange ◽  
Book Value ◽  
Construction Companies ◽  
Relationship Of ◽  
The Relationship

This study purposed to determine the effect of profitability proxy with Earning Per Share (EPS) and firm size is proxied by logarithm natural of total assets to firm value which proxied by Price Book Value (PBV) and to find out whether dividend policy proxied by Dividend Payout Ratio (DPR) be moderateted the relationship of profitability and firm size against firm value. The population in this study were all the property, real estate and building construction companies sector listed on Indonesia Stock Exchange for 2013 -2017. The sample in this study were 9 companies out of 62 population obtained through purposive sampling method. Data analysis techniques used in this study was Moderated Regression Analysis (MRA). The results of this study is: (1) Profitability has positive and significant impact to firm value. (2) Firm size has positive impact but not significant to firm value. (3) Dividend policy are able to moderate the effect of profitability against firm value. (4) Dividend policy can not moderate the effect of firm size against firm value.

scholarly journals Analisa Nilai Perusahaan Ditinjau dari Profitabilitas dan Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Intervening (Studi Empiris pada Perusahaan Subsektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2018)

2020 ◽  
Vol 5 (01) ◽  
pp. 104-121
Author(s):  
Joni Joni ◽  
Hamdy Hady ◽  
Elfiswandi Elfiswandi
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Total Population ◽  
Stock Exchange ◽  
Secondary Data ◽  
Direct Influence ◽  
Analysis Model ◽  
Independent Variables

This reaserch was aimed to analyze the firm value in terms of profitability, capital structure and firm size partially and simultaneously on property and real estate companies listed on the Indonesia Stock Exchange in 2015 - 2018.  The independent variables used in this study are profitability and capital structure; firm size as an intervening variable.  While the dependent variable in this study is firm value.  Firm value was calculated by using the Tobin'Q ratio. The total population in this research was 54 companies and 30 companies were taken as the sample.  This research used secondary data that has passed the Classical Assumption Test.   Hypothesis testing was carried out using Multiple Linear Analysis, Model test (t-test and F-Test), Coefficient Determination, and Path Analysis. The result of the research shows that :(1) Profitability partially has no effect on firm size ;(2)  Capital structure partially has no effect on firm size ; (3) Profitability and capital structure simultaneously have no effect on firm size ;(4) Profitability partially has no effect on firm value ; (5) Capital structure partially has significant effect on firm value ;(6) Firm size partially has a significant effect on firm value ; (7) Profitability, capital structure and firm size simultaneously have  significant effect on firm value : (8) Profitability has  direct influence on firm value ;(9) Capital structure has direct influence on firm value.

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

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

scholarly journals Pengungkapan Lingkungan, Profitabilitas dan Nilai Perusahaan

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Iwan Setiadi ◽  
Yumniati Agustina
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Information ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
Environmental Disclosures

This study aims to examine the effect of environmental disclosures on firm value by using profitability as a moderating variable. The research sample is all companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling, which consisted of 143 companies. The analysis of this study uses moderated regression analysis. The results of this study indicate that environmental disclosure has a positive and significant effect on firm value. Proability strengthens the influence of environmental disclosures on firm value. The more environmental information disclosed by the company, the higher the trust of stakeholders in the company, so as to encourage stakeholders to help and cooperate with companies in earning profits, the increase in profits encourages an increase in the value of the company itself. Keywords: environmental disclosure, profitability, firm value

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