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All Journal Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan
Nur Laila Choiru Nisa
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Economics, Econometrics & Finance Other

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Literatur Review: Pengaruh Intensitas Modal, Keputusan Investasi, dan Agresivitas Pajak terhadap Nilai Perusahaan Nur Laila Choiru Nisa; Chaerunnisa Andriani; Nugroho Heri Pramono
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 1 (2026): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i1.2114

Abstract

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.
Pengaruh Intensitas Modal, Kebijakan Dividen, dan Pajak Tangguhan terhadap Nilai Perusahaan Nur Laila Choiru Nisa; Adhitya Putri Pratiwi
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 3 (2026): September: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i3.2497

Abstract

This study aims to analyze the effect of capital intensity, dividend policy, and deferred tax on firm value among consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative method using secondary data obtained from companies’ financial statements and annual reports published through the IDX and the official websites of each company. The sampling technique used purposive sampling based on predetermined criteria, resulting in 23 companies with a total of 115 observations during the research period. Data were analyzed using panel data regression with the assistance of EViews 12. Model selection was conducted using the Chow Test and Hausman Test, which indicated that the fixed effect model was the most appropriate model for this study. Hypothesis testing was performed using the simultaneous test (F-test), partial test (t-test), and coefficient of determination (Adjusted R²). The results show that capital intensity, dividend policy, and deferred tax simultaneously affect firm value. Partially, capital intensity and dividend policy have a significant effect on firm value, whereas deferred tax has no significant effect on firm value. These findings may provide useful considerations for companies in formulating policies and for investors in making investment decisions.
Co-Authors Adhitya Putri Pratiwi Chaerunnisa Andriani Nugroho Heri Pramono