PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN

Examining the connection between capital structure, profitability, tax planning, and company value is the primary objective of this study. Companies listed on the Indonesia Stock Exchange (BEI) in the Consumer Non-Cyclicals category from 2019 to 2023 are the subject of this quantitative analysis. Profitability, Capital Structure, and Tax Planning are the independent factors in this study, with Company Value serving as the dependent variable. The method of sampling that was used was stratified random sampling with proportionality. A total of 480 financial reports were generated from the five years of data collection from 96 different firms. Due to the presence of 139 outlier records and 130 incomplete reports, only 211 reports were deemed suitable for study after the data filtering procedure. Eviews version 12 was used to handle the data, which was analyzed using multiple linear regression and other statistical approaches.

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Publication Details

Journal
Jurnal Akuntansi Manajemen dan Ilmu Ekonomi (Jasmien)
Published
2025-05-15
DOI
https://doi.org/10.54209/jasmien.v5i03.1305
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN

Intan Pramesti Dewi, Vanni Basaria Sinurat
Jurnal Akuntansi Manajemen dan Ilmu Ekonomi (Jasmien)
Corporate Taxation and Avoidance
article

PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN

Intan Pramesti Dewi, Vanni Basaria Sinurat
article en

Abstract

Examining the connection between capital structure, profitability, tax planning, and company value is the primary objective of this study. Companies listed on the Indonesia Stock Exchange (BEI) in the Consumer Non-Cyclicals category from 2019 to 2023 are the subject of this quantitative analysis. Profitability, Capital Structure, and Tax Planning are the independent factors in this study, with Company Value serving as the dependent variable. The method of sampling that was used was stratified random sampling with proportionality. A total of 480 financial reports were generated from the five years of data collection from 96 different firms. Due to the presence of 139 outlier records and 130 incomplete reports, only 211 reports were deemed suitable for study after the data filtering procedure. Eviews version 12 was used to handle the data, which was analyzed using multiple linear regression and other statistical approaches.

Jurnal Akuntansi Manajemen dan Ilmu Ekonomi (Jasmien)Vol. 5(03)
Universitas Patria Artha (ID), Sekolah Tinggi Ilmu Ekonomi Stan Im
Openalex Percentile: Top 84%
Corporate Taxation and Avoidance
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PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN — Intan Pramesti Dewi, Vanni Basaria Sinurat · Jurnal Akuntansi Manajemen dan Ilmu Ekonomi (Jasmien) (2025) | TGRS Research Map | TGRS