Abstract
This study aims to determine the effect of tax planning and profitability on firm value with BOD diversity as a moderating variable. This research is motivated by the importance of information about the factors that can affect the value of the company. Company value in this study used price book value as an indicator of measurement. The population of this research is the property and real estate sector companies in companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample of this research is 30 issuers or 90 company financial statement data used in this study. This study uses multiple linear regressiosn with statistical tests and moderate regression analysis test with SPSS 23. The results of this study are tax planning and profitability have a positive and significant effect on firm value. Whereas BOD Diversity weakens the relationship between tax planning and profitability on firm value.
Highlights
; Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan profitabilitas terhadap nilai perusahaan dengan BOD diversity sebagai variable moderasi
This study aims to determine the effect of tax planning and profitability on firm value with BOD diversity as a moderating variable
This research is motivated by the importance of information about the factors that can affect the value of the company
Summary
Dewi (2015), dan Yunita (2016), meneliti bahwa profitabilitas memiliki pengaruh positif signifikan terhadap nilai perusahaan. Penelitian mereka didukung oleh penelitian yang dilakukan Isabela (2017), Agus (2017), Leonardus (2017), Aldea (2017), dan Purwohandoko (2017) yang menyatakan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Dalam penelitian ini latar belakang pendidikan dewan direksi merupakan ukuran yang digunakan untuk mengukur board diversity. Sedangkan penelitian Astuti (2017), Kristina dan Wiratmaja (2018) menyatakan bahwa board diversity (BSTUDY) tidak berpengaruh terhadap nilai perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh manajemen pajak dan profitabilitas terhadap nilai perusahaan baik secara langsung atau jika dimoderasi dengan BOD Diversity. Hasil penelitian ini bermanfaat bagi para investor, khususnya investor pada perusahaan property dan real estate di Bursa Efek Indonesia agar dapat digunakan sebagai bahan pertimbangan dalam mengambil keputusan berinvestasi pada perusahaan sektor tersebut. Variabel yang digunakan dalam penelitian ini adalah manajemen pajak, profitabilitas, diversity board study dan nilai perusahaan.
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