Image of Analisis Pengaruh Perencanaan Pajak Dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)
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Analisis Pengaruh Perencanaan Pajak Dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)

ABSTRACT
This study aims to analyze the effect of tax planning and earnings management on firm value. This study also aims to analyze the role moderation of transparency on the influence of tax planning and earnings management on the value on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 46 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 26. The results of this study indicate that tax planning and earnings management affect the value of the company with a tax planning with p value 0,000 (0,000 < 0,05), earnings managementwith p value 0,001 (0,001 < 0,05). In addition, this study also found that transparency can moderate the effect of tax planning on firm value with p value 0,036 (0,036 < 0,05) but transparency can’t moderate the effect of earnings management on firm value because p value 0,093 (0,093 > 0,05).
Keywords: Tax Planning, Earnings Management, Transparency, Firm Value

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0032)
02 03. 120 (0032)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0032)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0032)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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