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All Journal Aktiva : Jurnal Akuntansi dan Investasi JIMEKA
Andriyani, Jesica
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Economics, Econometrics & Finance Social Sciences Other

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PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY Andriyani, Jesica; Hutabarat, Francis
JURNAL AKUNTANSI DAN INVESTASI Vol 5, No 2 (2020): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

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Abstract

The aim of this study is to analyze the factors influencing the company's valuation in the IDX sub-sector companies in the real estate and real estate sectors. In this analysis, the mechanism is quantitative. The data used is secondary data in the form of annual financial reports from 8 Property & Real Estate Sub Sector Companies. Dividend Pay out Ratio or DPR (X1), Cash Effective Tax Rates or Cash ETR (X1), and Firm Value or Q (Y) are study variables. Path analysis is the data analysis approach used. Model 1 test results show that the dividend policy (DPR) has no influence on Q with a significant value (-0.301> 0.212) and tax avoidance (Cash ETR) has no effect on Q with a significant value (-0.023> 0.034). The results of the Model 2 test explain that with a meaning of significance (0.046> 3.95), dividend policy (DPR) affects tax avoidance (Cash ETR). It can be inferred, on the basis of the research findings, that the existence of tax avoidance totally mediates the effect of the dividend policy on firm valuation.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY & REAL ESTATE TERDAFTAR DI BEI Andriyani, Jesica; Hutabarat, Francis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the factors that affect the value of the company in the property and real estate sub-sector companies at IDX. The method in this research is quantitative. Secondary data in the form of annual financial reports from 8 Property Real Estate Sub Sector Companies are the data used. Research variables are Dividend Pay out Ratio / DPR (X1), Cash Effective Tax Rates / Cash ETR (X1), and Firm Value / Q (Y). The data analysis method used is path analysis. The result of model 1 test states that dividend policy (DPR) has no effect on Q with a significant value (-0.301 0.212) and tax avoidance (Cash ETR) has an effect on Q where the value is significant (-0.023 0.034). The results of model 2 test explain that dividend policy (DPR) affects tax avoidance (Cash ETR) with a significance value (0.046 3.95). Based on the findings from the research, it can be concluded that the presence of tax avoidance completely mediates the effect of dividend policy on firm value
Co-Authors Francis Hutabarat