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All Journal JIMR : Journal Of International Multidisciplinary Research De Facto: Journal of international multidisciplinary sciences
Inggrid Claudia Islami
Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari
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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SUB SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA TAHUN 2020-2024 Intan Aprilianiswah Bunduwula; Inggrid Claudia Islami
JIMR : Journal Of International Multidisciplinary Research Vol 5 No 01 (2026): JIMR : Journal Of International Multidisciplinary Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jimr.v5i01.1974

Abstract

This study aims to analyze the effect of deferred tax expenses, tax planning, and earnings per share on company value in mining subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This research is motivated by the inconsistency of previous research results regarding the influence of taxation factors and financial performance on company value, especially in the mining industry which is experiencing dynamics due to the COVID-19 pandemic, economic recovery, and fluctuations in commodity prices. The results of the study show that deferred tax expenses, tax planning, and earnings per share partially have a significant effect on the company's value. In addition, these three variables also simultaneously have a significant effect on the company's value. These findings show that information about tax policies and company performance is an important signal that investors consider in assessing the company's prospects. This research makes an empirical contribution to the development of literature on the determinants of corporate value in the mining subsector and becomes a consideration for company management, investors, and subsequent researchers in understanding the factors that affect company value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Sub Sektor Pertambangan di Bursa Efek Indonesia Tahun 2020-2024 Intan Aprilianiswah Bunduwula; Inggrid Claudia Islami
DE FACTO : Journal Of International Multidisciplinary Science Vol 4 No 02 (2026): DE FACTO : Journal Of International Multidisciplinary Sciences
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/defacto.v4i02.1798

Abstract

This study aims to analyze the effect of deferred tax expenses, tax planning, and earnings per share on company value in mining subsector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This research is motivated by the inconsistency of previous research results regarding the influence of taxation factors and financial performance on company value, especially in the mining industry which is experiencing dynamics due to the COVID-19 pandemic, economic recovery, and fluctuations in commodity prices. The results of the study show that deferred tax expenses, tax planning, and earnings per share partially have a significant effect on the company's value. In addition, these three variables also simultaneously have a significant effect on the company's value. These findings show that information about tax policies and company performance is an important signal that investors consider in assessing the company's prospects. This research makes an empirical contribution to the development of literature on the determinants of corporate value in the mining subsector and becomes a consideration for company management, investors, and subsequent researchers in understanding the factors that affect company value.
Co-Authors Intan Aprilianiswah Bunduwula