Articlediamond2022

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

18 citations0/0 files storedJURNAL AKUNTANSI BARELANG

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Corporate Finance and Governance Financial Analysis and Corporate Governance Corporate Governance and Financial Management

Abstract

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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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2018Metode Penelitian Kuantitatif 1996Theory of the firm; managerial Behavior, Agency Costs, and Ownership Structure 2014Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda 1977Intermediate Financial Management 2014Intermediate Financial Management 2016PENGARUH INVESTMENT OPPORTUNITY SET, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN 2019Pengaruh Perencanaan Pajak dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi

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