CD Skripsi

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

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ABSTRACT
The purpose of this study was to examine and analyze: (1) the effect of
Earnings Management on firm value, (2) the effect of Tax Planning on firm value,
(3) the effect of Earnings Management on firm value with profitability as a
moderating variable, and (4) the effect of from Tax Planning to firm value with
profitability as a moderating variable.
The population in this study are manufacturing companies listed on the
Indonesia Stock Exchange in 2018-2020. In this study, the sample obtained was
210 companies which were obtained using purposive sampling method. This study
uses secondary data obtained from financial reports and annual reports of
manufacturing companies listed on the Indonesia Stock Exchange during 2018-
2020. The results showed that earnings management had no effect on firm value,
tax planning has a effect on firm value, profitability could not moderate the effect
of earnings management on firm value and profitability could moderate the effect
of tax planning on firm value.
Keywords: Earnings Management, Tax Planning, Profitability, Firm Value.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802110009

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

1802110009

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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