Liquidity: Jurnal Riset Akuntansi dan Manajemen
Vol 5 No 2 (2016)

Determinan Nilai Perusahaan Dengan Transparansi Informasi Sebagai Pemoderasi

Nilda Tartilla (Universitas Pancasila)
Darmansyah Darmansyah (Universitas Pancasila)
Choirul Anwar (Universitas Pancasila)



Article Info

Publish Date
25 Jun 2018

Abstract

This study aimed to examine the effect of tax planning and mechanisms of good corporate governance (GCG) to corporate value and to test the effect of transparency of information on the influence of tax planning and mechanisms of good corporate governance (GCG) with the value of the company. The population in this study manufacturing consumer goods industry sectors listed on the Stock Exchange in 2012-2015. The sampling method using purposivesampling with a final total sample of 68 companies. The analysis technique used is Moderating Regression Analysis (MRA). The analysis showed that the independent variables are tax planning, managerial ownership, institutional ownership, and audit quality have no effect on firm value. While the composition of the independent board positive effect on firm value. Tax planning and mechanisms of good corporate governance (GCG) jointly affect the value of the company, as well as the transparency of information can weaken the influence between tax planning and mechanisms of good corporate governance (GCG) to corporate value.

Copyrights © 2016






Journal Info

Abbrev

LQ

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan ...