Pengaruh Perencanaan Pajak dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Hidayat, Sulistyo Wahyudin; Pesudo, David Adechandra Ashedica

doi:10.23887/ijssb.v3i4.21323

Cited by 18 publications

(24 citation statements)

References 2 publications

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“…Penelitian ini sejalan dengan penelitian Anggraeni & Mulyani (2020) tetapi tidak sejalan dengan penelitian Bernardin & Karina (2021) dan Hidayat, S. W (2019).…”

Section: Pengaruh Perencanaan Pajak Yang Dimoderasi Oleh Transparansi Perusahaan Terhadap Nilai Perusahaanunclassified

Pengaruh Perencanaan Pajak, Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Sari¹,

Irawati

2022

JAB

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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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“…Penelitian ini sejalan dengan penelitian Anggraeni & Mulyani (2020) tetapi tidak sejalan dengan penelitian Bernardin & Karina (2021) dan Hidayat, S. W (2019).…”

Section: Pengaruh Perencanaan Pajak Yang Dimoderasi Oleh Transparansi Perusahaan Terhadap Nilai Perusahaanunclassified

Pengaruh Perencanaan Pajak, Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Sari¹,

Irawati

2022

JAB

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“…Penelitian ini sejalan dengan penelitian dari (Dewanata & Achmad, 2017) membuktikan yaitu perencanaan pajak berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. Juga sejalan dengan yang diteliti oleh (Hidayat & Pesudo, 2019) yang membuktikan bahwa perencanaan pajak berpengaruh positif terhadap nilai perusahaan.…”

Section: Uji Hipotesisunclassified

Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan

Tambahani¹,

Sumual

Kewo

2021

JAIM

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Penelititan ini bertujuan mengetahui dan menganalisis pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) terhadap Nilai Perusahaan pada perusahaan manufaktur sektor industri konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Menggunakan data sekunder dan metode penelitian kuantitatif. Teknik analisis yang digunakan yaitu regresi data panel, gabungan time series dan cross section. Menggunakan aplikasi pengolahan data Eviews 10 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara antara variabel satu dengan variabel lainnya. Sampel yang digunakan sebanyak 16 perusahaan manufaktur sektor industri barang konsumsi subsektor makanan dan minuman selama 3 periode dari tahun 2017-2019 dengan purposive sampling sebagaiimetode pengambilan sampel. Hasillpenelitian menunjukkan bahwa Perencanaan Pajak (BTD) berpengaruh positif dan tidak signifikan terhadap nilai perusahaan (PBV) dan penghindaran Pajak (ETR) berpengaruh negatiffdan tidak signifikan terhadap nilai perusahaan.

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“…So that CSR becomes a form of corporate responsibility that is carried out to fix problems caused by the company itself. This corporate social responsibility can be maintained to attract investors who will invest their capital [25][26][27][28][29].…”

Section: Hypothesis Testmentioning

confidence: 99%

“…It can be concluded from the statement by Wahyudi [23] that independent commissioners guarantee transparency in company activities but are not directly involved in the operational activities of a company. So we get the theory that the higher the composition of independent commissioners in a company's board of commissioners, the company's CSR disclosure has not been maximized [32][33][34][35][36].…”

Section: Hypothesis Testmentioning

confidence: 99%

How CSR Moderates the Impact of Basic Industry and Chemicals Companies' Values in Indonesia

Sari

Wijaya

Sherly

et al. 2021

AJEBA

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The purpose of this study was to see how the influence of profitability and corporate governance on firm value with or without CSR as a moderating variable. The researchers collected data on companies in the Basic Industry and Chemicals sector listed on the Indonesia Stock Exchange by accessing the website www.idx.co.id. The population in this study consisted of 80 companies and a sample of 27 companies with a five-year research period. The research method used was quantitative, utilizing data analysis techniques based on the Partial Least Squares (PLS) model and Smart PLS software. The results showed that institutional ownership (p-value 0.064) has no effect on firm value, managerial ownership (p-value 0.462) has no effect on firm value, independent commissioners (p-value 0.836) has no effect on firm value, ROE (p-value 0.119) has no effect on firm value and the audit committee (p-value 0.012) has a positive effect on firm value, institutional ownership with CSR as a moderating variable (p-value 0.756) has no effect on firm value, managerial ownership with CSR as a moderating variable (p -value 0.141) has no effect on firm value, the audit committee with CSR as a moderating variable (p-value 0.084) has no effect on firm value, independent commissioners with CSR as a moderating variable (p-value 0.745) has no effect on firm value, ROE with CSR as a moderating variable (p-value 1.906) has no effect on firm value an, institutional ownership (P-value = 894) has no effect on CSR, managerial ownership (P-value = .361) has no effect on the audit committee CSR (P-value = .984) has no effect on CSR, Independent Commissioner (P- value = .000) has a negative effect on CSR, ROE (P-value = .001) has a negative effect on CSR, CSR (P-value = .018) has a positive effect on firm value.

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Pengaruh Perencanaan Pajak dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Cited by 18 publications

References 2 publications

Pengaruh Perencanaan Pajak, Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Pengaruh Perencanaan Pajak, Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan

How CSR Moderates the Impact of Basic Industry and Chemicals Companies' Values in Indonesia

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