THE EFFECT OF FINANCIAL RATIO, CORPORATE SOCIAL RESPONSIBILITY AND TAX PLANNING ON COMPANY VALUE

Abstract

This study is to test the influence, financial ratio, corporate disclosure social responsibility and tax planning on corporate value. Financial ratio, corporate disclosure, social responsibility and tax planning are used as independent variables and corporate value is used as dependent variables. This study was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining samples in this study uses purposive sampling methods so that from 47 populations, 16 companies were sampled. Research results show that the data have met classical assumptions such as normal distribution data, no multicollinearity occurrence, no heteroscedasticity occur and no autocorrelation. From the hypothesis results, the Financial Ratio has a significant effect on Corporate Value and CSR and Tax Planning has no significant effect on Corporate Value.