The purpose of this study is to examine the effect of tax planning which is moderated by the audit committee on the firm's solvability. In this study, the independent variable is the tax planning and the dependent variable is the firm's solvability. The authors also put the audit committee as moderating variable and the size of the company as a control variable. This study uses MRA (Moderated Regression Analysis). The population of study is all real estate companies and contractors listed in the Indonesia Stock Exchange (BEI) from 2011-2014, whether the sample of this study is taken by "purposive sampling method". Based on the the regression analysis, the results are: (1) the effect of tax planning on solvability is significantly positive; and (2) the interaction between the audit committee applied as moderating into the tax planning has significant impact on solvability. From the results of the regression analysis, it can be concluded that all research hypothesis is accepted. This research results hopefully will give empirical evident and comprehensive understanding to the academicians and public researchers or observers that the audit committee moderates the effect of tax planning on the firm's solvability.
This study aims to test whether profitability has an effect on stock prices and test whether firm size affects profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price and the moderating variable is the size of the company as a proxy for total assets. Moderated regression analysis is a tool that will be used to analyze the proposed hypothesis. The population used is all contractors and real estate companies listed on the IDX from 2018 to 2020. The method used to take samples is purposive sampling. The results of the analysis of this study can prove that the hypothesis built is that profitability has an effect on stock prices and firm size moderates the effect of profitability on stock prices. Keywords: Profitability; Stock Price; Company Size.
The purpose of this study was to examine the effect of tax planning on stock returns and test the accounting conservatism as a firm's control structur to moderating influence tax planning on stock returns. In this study, the independent variable is the tax planning and the dependent variable is stock returns. The moderation variable accounting conservatism with variable control the size of the company. This study uses MRA (Moderated Regression Analysis). MRA is a form of regression which is designed essentially to define the relationship between two variables that are influenced by a third variable/moderator, the regression equation contains elements or multiplicative interaction between two or more independent variables. The study population was all real estate companies and contractors listed on the Indonesia Stock Exchange ( BEI ) from 2008-2012. The sampling method used is the purposive sampling. Before performing regression analysis, has performed classical assumption and all the assumptions of classical test is met, then the results of the regression analysis as follows: (1) The results of regression analysis showed that the effect of tax planning on stock returns and the effect is a positive influence. (2) The test results provide empirical evidence that the interaction between accounting conservatism applied by the company with the Tax Planning positive and significant impact on stock returns. From the results of the regression analysis it can be concluded that the first hypothesis (H1) and the second hypothesis (H2) in accordance with the formulation of acceptable statistical researchers. Key Word: tax planning, return saham dan konservatisma akuntansi
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.
The purpose of this research is to analyse the effect of earning quality and market to book ratio on stock return. Using the sample of manufacturing companies listate in Indonesia Stock Exchange in the periode 2007-2010. The purposive sampling is used to collect 300 samples. The study fine that there is a positive effect of earning quality on stock return. The market to book ratio negatively affects stock return. Keywords: earning quality,market to book ratio, stock return, earnings response coefficients (ERC)
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