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All Journal EkoPreneur Journal of International Conference Proceedings
Zulfa Rosharlianti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Peran Pengungkapan CSR dalam Memoderasi Pengaruh Penerapan Tax Planning dan IOS terhadap Nilai Perusahaan Zulfa Rosharlianti
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8617

Abstract

This study aims to determine the impact of the implementation of tax planning, investment opportunity set on company value with disclosure of corporate social responsibility as a moderating variable. Data collection is carried out at the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this study was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five years in a row namely 2015 - 2019, which produced 27 companies. The data analysis model used in moderated regression analysis (MRA). The results of this study indicate that the application of tax planning affects the value of the company, the investment opportunity set influences the value of the company, the disclosure of corporate social responsibility does not moderate the application of tax planning and the investment opportunity set on company’s value Keywords: application of tax planning; investment opportunity set; disclosure of corporate social responsiveness; the value of the company
Intellectual Capital Disclosure: Determining Factors and Their Impact on Company Value Zulfa Rosharlianti; Novi Akhsani; Anisa Anisa
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1803

Abstract

Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This study will examine the determinants of intellectual capital disclosure and its consequences on firm value. The determining factors that are thought to influence the disclosure of intellectual capital in Indonesia are listing age, firm size and industry of type. The impact of intellectual capital disclosure is the value of the company. The research population is all companies that are included in LQ45 on the Indonesia Stock Exchange in the period 2015 to 2020. The number of research samples is 132 observations. The analysis used is multiple linear regression. The results of this study indicate that Listing age affects intellectual capital disclosure, Firm size affects intellectual capital disclosure, Industry of type does not affect intellectual capital disclosure and Intellectual capital disclosure affects firm value. The implication of these findings is that companies are starting to realize the importance of the role of intellectual capital in creating a company's sustainable competitive advantage. Intellectual capital is an important resource in the information and knowledge era for company growth that companies need to disclose to investors and potential investors.
Co-Authors Anisa Anisa Novi Akhsani