Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

This research analyzes the influence of digitalization, tax planning, capital structure and managerial ownership on company value with company transparency as a moderating variable with the research object being consumer goods sector companies listed on the Indonesia Stock Exchange IDXI) in 2021. The sample for this research is 65 companies. with a total of 193 data. The data analysis technique used in this research is linear regression analysis technique. The research results show that digitalization, tax planning and managerial ownership have no effect on company value. Meanwhile, capital structure influences company value. Company transparency is unable to moderate the relationship between digitalization, tax planning, capital structure and managerial ownership on company value.

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Publication Details

Journal
Gorontalo Accounting Journal
Published
2025-04-01
DOI
https://doi.org/10.32662/gaj.v8i1.3687
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Lutfi Ardhani, Naufal Rizqi Haq
Gorontalo Accounting Journal
Corporate Governance and Financial Management
article

Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Lutfi Ardhani, Naufal Rizqi Haq
article en

Abstract

This research analyzes the influence of digitalization, tax planning, capital structure and managerial ownership on company value with company transparency as a moderating variable with the research object being consumer goods sector companies listed on the Indonesia Stock Exchange IDXI) in 2021. The sample for this research is 65 companies. with a total of 193 data. The data analysis technique used in this research is linear regression analysis technique. The research results show that digitalization, tax planning and managerial ownership have no effect on company value. Meanwhile, capital structure influences company value. Company transparency is unable to moderate the relationship between digitalization, tax planning, capital structure and managerial ownership on company value.

Gorontalo Accounting JournalVol. 8(1)
Openalex Percentile: Top 80%
Corporate Governance and Financial Management
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Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi — Lutfi Ardhani, Naufal Rizqi Haq · Gorontalo Accounting Journal (2025) | TGRS Research Map | TGRS