CD Skripsi
Pengaruh Perencanaan Pajak, Profitabilitas, Leverage Dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Pt. Bursa Efek Indonesia Tahun 2016-2018)
This study aims to analyze the effect of tax planning, profitability, leverage
and profit management on firm value. This study also aims to analyze the
moderating role of managerial ownership on the effect of tax planning,
profitability, leverage and profit management on the value of manufacturing
companies listed on the Indonesia Stock Exchange in 2016-2018. The dependent
variable is measured using Tobin's Q. Data acquisition is done by using the
method of collecting data documentation 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 was 62 companies determined by
the purposive sampling method. Data management 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, profitability, leverage
and profit management affect the value of the company with p value of tax
planning of 0.004 (0.004
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