Abstract
This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 2014-2018. The type of this research is associative. The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies. Multiple reggression was used to analysis the data. The result shows that earning management have a negative effect on corporate value. Tax planning have a negative effect on corporate value. Good Corporate Governance cannot moderate the relationship between earning management and tax planning to corporate value.
Highlights
Abstrack: This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 20142018
The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies
The result shows that earning management have a negative effect on corporate value
Summary
Vol 2, No 4, Seri C, November 2020, Hal 3566-3576 http://jea.ppj.unp.ac.id/index.php/jea/issue/view/31. Pengaruh Manajemen Laba Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Ilham Aulia Hendra, Erinos NR2 1Alumni Jurusan Akuntansi Fakultas Ekonomi, Universitas Negeri Padang. Abstrack: This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 20142018. Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018). Berdasarkan latarbelakang yang di paparkan diatas, maka penulis memilih untuk mengangkat judul penilitian “Pengaruh Manajemen Laba dan Perencanaan Pajak terhadap Nilai Perusahaan dengan good corporate governance sebagai variabel moderasi” tahun 2014 sampai dengan 2018
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
