Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Worksheet : Jurnal Akuntansi
Karolina Karolina
Pamulang University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TATA KELOLA PERUSAHAAN, PERENCANAAN PAJAK, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PT PRASIDHA ANEKA NIAGA TBK PERIODE 2014–2025 Arif Hidayat; Karolina Karolina
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.9030

Abstract

This study aims to examine the effect of corporate governance, tax planning, and financial performance on firm value at PT Prasidha Aneka Niaga Tbk for the period 2014–2025. The research method used is a quantitative approach with multiple linear regression analysis using SPSS. Secondary data were used in the form of annual financial reports of the company over 12 years. Corporate governance is proxied by institutional ownership, tax planning by the effective tax rate (ETR), financial performance by return on equity (ROE), and firm value by Tobin's Q. Partial results show that corporate governance has a significant effect on firm value (sig. 0.037 < 0.05; t-count 2.512 > t-table 2.364). Tax planning does not significantly affect firm value (sig. 0.439 > 0.05). Financial performance also does not significantly affect firm value (sig. 0.989 > 0.05). Simultaneously, all three variables have a significant effect on firm value with F-count 4.757 and sig. 0.034 < 0.05.
Co-Authors Arif Hidayat