CD Skripsi
Analisis Pengaruh Tax Planning Dan Corporate Social Responsibility Terhadap Firm Value Dengan Transparency Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Jasa Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018)
ABSTRACT
This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service 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 40 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 25. The results of this study indicate that tax planning and CSR affect the value of the company with a tax planning p value of 0,000 (0,000
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