CD Skripsi

Pengaruh Perencanaan Pajak,Kepemilikan Manajerial Dan Agency Cost Terhadap NilaiPerusahaan Dengan Transparansi Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022)

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Abstract
This study aims to find empirical evidence regarding the effect of tax planning,
managerial ownership, and agency costs on firm value with transparency as a
moderating variable, focusing on primary consumer goods companies listed on
the Indonesia Stock Exchange from 2020-2022. The population of this study
consists of primary consumer goods companies listed on the Indonesia Stock
Exchange from 2020 to 2022, totaling 123 companies. The sample used in this
study comprises 48 companies with a 3-year observation period. The sample was
selected using purposive sampling based on predetermined criteria. The data
analysis method employed in this study is quantitative analysis using SPSS
version 25. The results of this study indicate that tax planning and agency cost
have an effect on firm value, while managerial ownership does not affect firm
value. Transparency does not moderate the effect of tax planning and managerial
ownership on firm value, but it does moderate the effect of agency cost on firm
value.
Keywords: Firm Value, Tax Planning, Managerial Ownership, Agency Cost,
Transparency

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902110184

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902110184

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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