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All Journal Jurnal Nusa Akuntansi
Aditya Nabilah Putri
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH GROWTH OPPORTUNITY, PERENCANAAN PAJAK DAN INVENTORY TURNOVER TERHADAP NILAI PERUSAHAAN Aditya Nabilah Putri; Adhitiya Putri Pratiwi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.460

Abstract

This study aims to analyze the influence of growth opportunities, tax planning, and inventory turnover on firm value among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employs a quantitative approach using secondary data derived from financial statements and annual reports. The sample was selected using purposive sampling, resulting in 31 companies and 155 observations. Analysis was conducted using panel data regression with the aid of e-views 12. The results indicate that growth opportunities, tax planning, and inventory turnover simultaneously have a significant effect on firm value. Individually, growth opportunities do not significantly affect firm value, whereas tax planning has a positive and significant effect. Inventory turnover does not significantly affect firm value. These findings suggest that tax efficiency is prioritized over asset growth and inventory turnover when it comes to enhancing firm value.
Co-Authors Adhitiya Putri Pratiwi