SOLUSI
Vol. 20 No. 3 (2022): July

PENGARUH TAX PLANNING, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN BOD DIVERSITY SEBAGAI VARIABEL MODERASI

Nashar, Muhammad (Unknown)
Tartilla, Nilda (Unknown)
Wahyuni Rossa Putri,, Wulan (Unknown)

Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to examine and analyze the effect of tax planning, profitability, and liquidity on firm value with board diversity as a moderating variable. The population in this study is manufacturing companies in the consumer goods industry sector listed on the IDX in 2014-2019. The sampling method used purposive sampling with a total final sample of 60 companies. The analytical technique used is Moderating Regression Analysis (MRA). The results of the analysis show that the independent variable, namely profitability, has an influence on firm value. Meanwhile, tax planning and liquidity have no effect on firm value. And board diversity cannot moderate the effect of tax planning, profitability, and liquidity on firm value.Keywords: tax planning, profitability, liquidity, board diversity, firm value  

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Journal Info
SOLUSI
Website

Abbrev

solusi

Publisher

Universitas Semarang

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

SOLUSI scientific magazine is a collection of quality scientific journals from various social science disciplines including economics, accounting, management and business. Topics raised in journals are adapted to current themes that can help practitioners and academics develop their knowledge and ...