Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
Vol 21 No 2 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi

PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DISCLOSURE, PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN

Dzikrullah, Faiz (Unknown)
Arian Firmansyah (Unknown)
Dirvi Surya Abbas (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

One moderating component in this study is government-owned businesses. The relationship between intellectual capital (VAICTM: added value of human capital, added value of capital used, and added value of structural capital), diversification strategy (Hierschman Herfindah Index), and firm value (Tobin's Q) is examined in this study. Companies listed between 2013 and 2017 on the Indonesia Stock Exchange (BEI) are the subject of this study. 59 businesses were chosen as samples for this study using the purposive sampling technique. Multiple linear regression and traditional assumption tests were used to analyze the regression data. Research indicates that intellectual resources have a greater impact on firm value than diversification and tax planning techniques. Tax preparation and diversification tactics may have an impact on a company's worth.

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Journal Info

Abbrev

jemasi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making ...