PENGARUH PERENCANAAN PAJAK DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019)

Hari Purnama, Fak. Bisnis UPY (2020) PENGARUH PERENCANAAN PAJAK DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Kasus Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Prive;Volume 3, Nomor 2, September 2020.

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Abstract

This study aims to examine the effect of tax planning, earnings quality and financial performance on firm value. To test the effect of tax planning and earnings quality on financial performance. To test the effect of Tax Planning and Profit Quality on Firm Value which is moderated by financial performance. The variables of this study consisted of independent and dependent variables. The independent variables of this study are tax planning and earnings quality, the dependent variable is firm value and the moderating variable of financial performance. The population in this study were all 19 Food and Beverage Companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was purposive sampling, so that the sample that entered the criteria was 13 companies. The data collection method uses documentation. The analysis technique used is multiple linear regression with a significance level of 5%. Tax planning has no effect on Firm Value. Meanwhile, earnings quality and financial performance partially have a positive and significant effect on firm value. Tax planning has no effect on financial performance. Earnings quality partially has a significant effect on financial performance. Financial performance is not able to mediate the effect of tax planning on firm value. Financial performance is able to mediate the relationship between the effect of Earning Quality on Firm Value.

Item Type: Article
Uncontrolled Keywords: Tax Planning, Profit Quality, Financial Performance and Firm Value
Subjects: Manajemen
Divisions: Karya Dosen
Depositing User: Mr. Nugroho
Date Deposited: 18 Nov 2020 07:10
Last Modified: 18 Nov 2020 07:10
URI: http://repository.upy.ac.id/id/eprint/2619

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