Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

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Publication Details

Journal
Jurnal Mutiara Ilmu Akuntansi
Published
2024-08-20
DOI
https://doi.org/10.55606/jumia.v2i4.3300
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan

Prita Andini, Lydia Shinta Uli
Jurnal Mutiara Ilmu Akuntansi
Financial Analysis and Corporate Governance
article

Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan

Prita Andini, Lydia Shinta Uli
article en

Abstract

This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

Jurnal Mutiara Ilmu AkuntansiVol. 2(4)
Universitas Budi Luhur (ID)
Openalex Percentile: Top 74%
Financial Analysis and Corporate Governance
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