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All Journal International Journal of Digital Entrepreneurship and Business (IDEB)
Ajeng Wijayanti
Faculty of Economics and Business, University 17 August 1945, Jakarta – Indonesia.
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH LEVERAGE DAN CASH HOLDING TERHADAP PERTUMBUHAN LABA DENGAN TAX PLANNING SEBAGAI VARIABEL MODERATING Ulfahtun; Ajeng Wijayanti
International Journal of Digital Entrepreneurship and Business Vol 2 No 2 (2021): International Journal of Digital Entrepreneurship and Business (IDEB)
Publisher : STIE-JIC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52238/ideb.v2i2.71

Abstract

The underlying assumptions of this research are summarized in the following problems formulation: (1) Does leverage affect profit growth? (2) Does cash holding affect profit growth? (3) Does tax planning affect profit growth? (4) Can tax planning moderate the relationship between leverage and profit growth? (5) Can tax planning moderate the relationship between cash holding and profit growth? The aim was to determine the effect of leverage, cash holding, and tax planning on profit growth and the use of tax planning as the moderating variable for the effects of leverage and cash holding on profit growth. The samples were selected using the purposive sampling method on Property and Real Estate companies on the IDX between 2014 – 2018. The results showed leverage did not significantly affect profit growth while cash holding and tax planning had a significant effect. Moreover, tax planning was observed not to have the ability to moderate the relationship between leverage and cash holding with profit growth.
Co-Authors Ulfahtun