E-Jurnal Akuntansi TSM
Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM

PENGARUH TAX PLANNING DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

Effivani (Trisakti School of Management)
Muhammad Arief Effendi (Trisakti School of Management)



Article Info

Publish Date
31 Mar 2023

Abstract

This study aims to determine the effect of tax planning, institutional ownership, profitability, liquidity, dividend policy, debt policy, managerial ownership, and firm size on firm value. The object used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) consistently from 2019 to 2021.The sampling method used in this study is purposive sampling, there are 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which are the samples of this study. The results of the study show that profitability and debt policy have a positive effect on firm value. Meanwhile, tax planning, institutional ownership, liquidity, dividend policy, managerial ownership, and firm size have no effect on firm value.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...