CD Skripsi

Pengaruh Manajemen Laba Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Perencanaan Pajak Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Penghasil Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020)

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ABSTRACT
This study aims to analyze: (1) the effect of earnings management on firm
value, (2) the effect of dividend policy on firm value, (3) the effect of earnings
management on firm value with tax planning as a moderating variable, and (4)
the effect of dividend policy on firm value with tax planning as a moderating
variable. The population in this study are raw material producing companies
listed on the Indonesia Stock Exchange in 2018-2020. In this study, the sample
obtained was 25 companies which were obtained using purposive sampling
method. This study uses secondary data obtained from financial reports and
annual reports of raw material producing companies listed on the Indonesia Stock
Exchange during 2018-2020. The results show that earnings management has a
significant effect on firm value, dividend policy affects firm value, tax planning
cannot moderate the effect of earnings management on firm value and tax
planning can moderate the effect of dividend policy on firm value.
Keywords: Earnings Management, Dividend Policy, Tax Planning, Firm Value

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802111826

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802111826

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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