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All Journal International Journal of Economics, Accounting, and Management IJEMA
Najmatu Rahmah Ali
Universitas Negeri Jakarta
Economics, Econometrics & Finance

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Peran Kinerja Keuangan Dalam Memediasi Pengaruh Perencanaan Pajak Dan Corporate social responsibility Terhadap Nilai Perusahaan Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2023 Najmatu Rahmah Ali; Dwi Kismayanti Respati; Dwi Handarini
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 8 (2024): IJEMA - Agustus 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Tujuan penelitian ini diantaranya untuk mengetahui gambaran bagaimana perencanaan pajak dan corporate social responsibility pada Perusahaan Sektor Property & Real Estate dapat mempengaruhi nilai perusahaan melalui kinerja keuangan sebagai variabel mediasi pada tahun 2020 - 2023. Data yang digunakan adalah laporan keuangan dan laporan berkelanjutan yang diperoleh dari website Bursa Efek Indonesia maupun website masing-masing perusahaan dengan jumlah total sampel sebanyak 31 perusahaan dan 109 total observasi. Analisis regresi data panel terpilih sebagai teknik analisis untuk menguji data penelitian dengan bantuan software Eviews 12. Hasilnya dari hipotesis yang teruji berupa perencanaan pajak mempengaruhi nilai perusahaan dan kinerja keuangan, sementara corporate social responsibility mempengaruhi nilai perusahaan dan kinerja keuangan, serta adanya pengaruh signifikan kinerja keuangan terhadap nilai perusahaan. Penelitian ini juga memperoleh hasil berupa adanya peran mediasi dari kinerja keuangan dalam kaitan corporate social responsibility dan perencanaan pajak mempengaruhi nilai perusahaan
The Role of Financial Performance in Mediating the Effect of Tax Planning and Corporate Social Responsibility on the Value of Property & Real Estate Companies Listed on the Indonesia Stock Exchange in 2020 - 2023 Najmatu Rahmah Ali; Dwi Kismayanti Respati
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.742

Abstract

The purpose of this study is to find out an overview of how tax planning and corporate social responsibility in Property & Real Estate Sector Companies can affect company value through financial performance as a mediating variable in 2020 - 2023. The data used are financial statements and sustainable reports obtained from the Indonesia Stock Exchange website and the websites of each company with a total sample of 31 companies and 109 total observations. Panel data regression analysis was selected as an analysis technique to test the research data with the help of Eviews 12 software. The results of the tested hypothesis in the form of tax planning affect company value and financial performance, while corporate social responsibility affects company value and financial performance, as well as a significant influence of financial performance on company value. This study also obtained results in the form of a mediating role of financial performance in relation to corporate social responsibility and tax planning affecting company value
Co-Authors Dwi Handarini Dwi Kismayanti Respati