CD Skripsi
Pengaruh Perencanaan Pajak Dan Leverage Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Pada Tahun 2015-1017)
ABSTRACT
This study aimed to examine the influence tax planning and leverage on firm value moderated by transparency of company. The population taken in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017 which amounted to 117 companies. From this population, there were 39 companies as samples. Data obtained using purposive sampling method and firm value were measured using tobinsQ. This study uses moderated regression analysis (MRA). The results of the study show that, (1) tax planning had affect on firm value (2) leverage had affect on firm value (3) transparency of company able to moderate the affect of tax planning to firm value (4) transparency of company are not able to moderate the affect of leverage to firm value.
Keywords: tax planning, leverage, firm value, transparency of company
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