Pengaruh Pengungkapan Human Resources Accounting Dan Tax Planning Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderating

Mulyadi, .; Tambun, Sihar

doi:10.31599/jiam.v16i1.95

Cited by 3 publications

(4 citation statements)

References 5 publications

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“…Company resources are consistently maximized for the company's objectives. Continuous efforts are made to increase revenue and simultaneously strive for efficiency in all aspects (Mulyadi & Tambun, 2020).…”

Section: Company Valuementioning

confidence: 99%

The Effect of the Audit Committee and the Independent Board of Commissioners on Firm Value With Financial Performance as a Moderating Variable

Tambunan,

Rosharlianti

2023

MARGINAL

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Audit committees are the vanguards of financial oversight, ensuring that financial reporting is accurate and transparent. On the other hand, independent commissioners bring a wealth of external expertise to the boardroom, providing an additional layer of checks and balances. Their independence is instrumental in countering agency problems and enhancing decision-making processes. This study aims to examine the effects of audit committees and independent commissioners on firm value with financial performance as a moderating variable. The study utilizes a quantitative approach and employs associative methods. The type of data utilized in this research is secondary data. The data analysis method employed in this research includes panel data regression and Moderated Regression Analysis, utilizing the Eviews application version 10 and Microsoft Excel. The population for this study comprises primary consumer companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data collection technique employed in this study was purposive sampling, resulting in a total of 25 research samples. The findings of the study indicate that the independent audit committee and board of commissioners collectively influence firm value. Individually, the audit committee shows no significant effect on firm value, whereas the independent board of commissioners does have a significant effect on firm value. Furthermore, the financial performance is found to moderate the relationship between the audit committee and firm value, while it does not have the capacity to moderate the relationship between the independent board of commissioners and firm value.

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Section: Company Valuementioning

confidence: 99%

The Effect of the Audit Committee and the Independent Board of Commissioners on Firm Value With Financial Performance as a Moderating Variable

Tambunan,

Rosharlianti

2023

MARGINAL

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“…Hal ini menyebabkan konflik yang terjadi antara pihak fiskus dengan pihak agen perusahaan karena pihak fiskus menginginkan perusahaan bertindak sesuai prosedur dalam melakukan keawajiban perpajakannya untuk memaksimalkan pemasukan negara yang berasal dari pajak. Berdasarkan perspektif teori agensi, aktifitas perencanaan pajak dapat memfasilitasi kesempatan manajerial untuk melakukan tindakan oportuinisme dengan memanipulasi laba atau sumber daya yang tidak sesuai dan kurang transparan dalam menjalankan operasional perusahaan (Mulyadi and Sihar Tambun 2020).…”

Section: Pengantarunclassified

Pengaruh Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Prasetya,

Hariyono

2023

jcaa

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This study aims to examine the effect of profitability and leverage on tax aggressiveness with institutional ownership as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020. By using purposive sampling, the final sample is 35 companies. The amount of data obtained is 35 x 3 years = 105 observational data, there are 6 data identified as outlier data, the number of final samples obtained is 99 companies. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are profitability and leverage, tax aggressiveness as the dependent variable and institutional ownership as a moderating variable. Based on the research results, it is known that profitability and leverage has no effect on on tax aggressiveness and institutional ownership is able to moderate the effect of profitability on tax aggressiveness and profitability is not able to moderate the effect of leverage on tax aggressiveness.

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“…Tetapi ada juga penelitian yang menyimpulkan bahwa perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, seperti yang dikemukakan oleh (Yuliem, 2018) dan (Purnama, 2019). Selanjutnya dalam penelitian (Ika Pratiwi & Hari Stiawan, 2022) dan (Mulyadi & Sihar Tambun, 2020) dikatakan bahwa perencanaan pajak berpengaruh positif terhadap nilai perusahaan. Dengan demikian masih ada kontrofersi yang terjadi dalam beberapa penelitian tentang pengaruh perencanaan pajak terhadap nilai perusahaan.…”

Section: Pendahuluanunclassified

“…Dari penelitian sebelumnya yang meneliti pengaruh perencanaan pajak terhadap nilai saham, terdapat kesimpulan seperti yang diungkapkan (Mulyadi & Sihar Tambun, 2020), (Tambahani et al, 2021) dan (Ika Pratiwi & Hari Stiawan, 2022) yang menyatakan perencanaan pajak berpengaruh terhadap nilai saham. Pengaruh tersebut akan sangat dipengaruhi oleh ukuran perusahaan.…”

Section: Kerangka Pemikiran Dan Pengembangan Hipotesisunclassified

Perencanaan Pajak, Komite Audit, Nilai Perusahaan Dan Ukuran Perusahaan Sebagai Variabel Moderasi

Pramudya¹,

Herutono²

2022

jrabi

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This study aims to test whether tax planning affects firm value (H1), examine whether the audit committee affects firm value (H2), examine whether firm size affects firm value (H3), examine whether firm size moderates the effect of tax planning on firm value (H4), and examines whether firm size moderates the effect of the audit committee on firm value (H5). This study takes financial statement data from contractor and real estate companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The analysis used to test the hypothesis uses Moderated Regression Analysis (MRA) with the least squares method. The results of the analysis can be concluded that this study can accept and prove all the proposed hypotheses.

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Pengaruh Pengungkapan Human Resources Accounting Dan Tax Planning Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variabel Moderating

Cited by 3 publications

References 5 publications

The Effect of the Audit Committee and the Independent Board of Commissioners on Firm Value With Financial Performance as a Moderating Variable

The Effect of the Audit Committee and the Independent Board of Commissioners on Firm Value With Financial Performance as a Moderating Variable

Pengaruh Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Perencanaan Pajak, Komite Audit, Nilai Perusahaan Dan Ukuran Perusahaan Sebagai Variabel Moderasi

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