CD Skripsi
Pengaruh Perencanaan Pajak, Konservatisme Akuntansi, Dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Penghasil Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021)
ABSTRACT
This study Aims To Determine The Effect Of Tax Planning, Accounting Conservatism, And Financial Performance On Firm Value (Empirical Study On Raw Material Producing Companies Listed On The Indonesia Stock Exchange In 2019-2021).
The population in this study were all Raw Material Producing Companies listed on the Indonesia Stock Exchange for 2019-2021. The samples in this study were 32 companies studied for 3 years, so the total sample amounted to 96. The sample determination method used in this study was purposive sampling, while the data processing method used in this study was multiple linear regression analysis using SPSS software version 24 to process the data.
The results of this study indicate that the Tax Planning variable has an effect on Firm Value with a significant value of 0.000 < 0.05. Accounting Conservatism has no effect on Firm Value with a significant value of 0.784 > 0.05. Financial Performance has an effect on Firm Value with a significant value of 0.005 < 0.05.
Keywords: Firm Value, Tax Planning, Accounting Conservatism, Financial Performance
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