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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ekonomi The Indonesian Accounting Review Jurnal Kelautan Nasional Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science Study & Accounting Research Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Research Horizon Jurnal Penelitian Pendidikan Indonesia Journal of Management, Economic, and Financial Business, Management & Accounting Journal Asian Journal of Management, Entrepreneurship and Social Science E-JURNAL AKUNTANSI
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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The Effect of Tax Planning, Income Smoothing, And Capital Structure on Company Value with Good Corporate Governance as Moderating Variables (Empirical Study on Infrastructure, Utilities and Transportation Sector Companies Listed in IDX Period 2016 – 2019) Leo Nardus Rowa Lewar; Agustin Fadjarenie
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6360

Abstract

This study explains the effect tax planning, income smoothing, and capital structure on firm value with moderating variable good corporate governance. The research sample uses companies listed on the IDX for the years 2016–2019 period sector Infrastructure, Utilities and Transportation. An example of 39 companies was obtained using purposive sampling. The information used in the study looks at secondary information amassed through documentation techniques. In this research, the analysis method statistics used is the SPSS 24 application. The results of the hypothesis test illustrate that partially, tax planning does not affect firm value, income smoothing has no effect on firm value, capital structure affects firm value, and Good Corporate Governance cannot moderate the effect of planning profit and income smoothing on firm value, Good Corporate Governance can moderate the effect of capital structure on firm value.
Co-Authors Albert Albert Apollo Daito Astuti, Eltin Yuli Borkat, Borkat CHARVIANY, Masayu Fenny Amalia Christina Catur Widayati Daito, Apollo Deden Tarmidi Dhina Arriyana Dwi Setiawan Erna Sofriana Imaningsih Fatimah, Nina Handayani, Wike Laili, Mohammad Khafid Leo Nardus Rowa Lewar Lin Oktris Lin Oktris Lucky Nugroho Mappayunki, Ratna Mohammad Khafid Laili muhammad fatoni, muhammad Muhammad, Zikri Nanda Fatar Julaidi Noor Hazlina Ahmad, Noor Hazlina Octaviani, Dewi W. Oon Sarwono Patria Priambudi Permana, Dedi Petrus Paternus Wogo Rachmadani, Citra Rahmiyatus Syukra Raymond Trilaksana, Ahmad Rohim, Aprillia Fajar Ronny Andesto Sri Marti Pramudena Suryadi Suryadi Wike Handayani Wiwik Utami Yulia Apni Nur Anisah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan