PENGARUH PERENCANAAN PAJAK DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Ahmad Farid, NIM.: 18108040024 (2023) PENGARUH PERENCANAAN PAJAK DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study was conducted to examine the effect of tax planning and earnings quality on firm value. The independent variables used are tax planning as measured by the tax planning formula and earnings quality as measured by discretionary accruals, while the dependent variable is firm value as measured by price book value. In this study, tax planning and earnings quality are thought to affect firm value moderated by corporate governance. The population in this study is banking sector companies in Indonesia listed on the Indonesia Stock Exchange for the period 2016-2021. The sample in this study was selected using purposive sampling technique and obtained 20 banking companies. The data from this study uses secondary data, namely financial reports obtained from the company's respective websites. The data in this study were processed using the eviews application. The results show that tax planning has a positive effect on firm value, and earnings quality also has a positive effect on firm value. While corporate governance as measured by the ratio of net foreign exchange position is able to strengthen the relationship between tax planning and firm value, corporate governance has no effect on the relationship between earnings quality and firm value.

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