LEWAR, LEO NARDUS ROWA (2022) PENGARUH PERENCANAAN PAJAK, PERATAAN LABA, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sector Infrastructure, Utilities and Transportation Yang Terdaftar Di BEI Periode 2016 – 2019). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of tax planning, income smoothing, and capital structure on firm value with good corporate governance as a moderating variable. The type of research used in this research is quantitative. This research was conducted using data taken from the Indonesia Stock Exchange, Infrastructure, Utilities and Transportation Sub-Sectors Listed on the IDX for the 2016–2019 period. The sampling method used purposive sampling with the sample results obtained in this study as many as 39 companies. Data analysis using classical assumption test, multiple linear regression and hypothesis testing. Based on the test results it was found that partially tax planning has no effect on firm value, income smoothing has no effect on firm value, capital structure affects firm value, Good Corporate Governance cannot moderate the effect of planning profit and income smoothing on firm value, Good Corporate Governance can moderate the effect of capital structure on firm value Keywords: Tax Planning, Income Smoothing, Capital Structure, Firm Value, Good Corporate Governance Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh perencanaan pajak, perataan laba, dan struktur modal terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Penelitian ini dilakukan dengan menggunakan data yang diambil dari Bursa Efek Indonesia Sub Sektor Infrastruktur, Utilitas and Transportasi Yang Terdaftar Di BEI Periode 2016– 2019. Metode pengambilan sampel menggunakan purposive sampling dengan hasil sampel yang didapat pada penelitian ini sebanyak 39 perusahaan. Analisis data menggunakan uji asumsi klasik, regresi linier bergandadan uji hipotesis Berdasarkan hasil pengujian ditemukan bahwa secara parsial Perencanaan Pajak tidak berpengaruh terhadap nilai perusahaan, perataan laba tidak berpengaruh terhadap nilai perusahaan, stuktur modal berpengaruh terhadap nilai peusahaan, Good Corporate Governance tidak dapat memoderasi pengaruh perencanaan laba dan perataan laba terhadap nilai perusahaan, Good Corporate Governance dapat memoderasi pengaruh struktur modal dengan nilai perusahaan Kata Kunci: Perencanaan Pajak, Perataan Laba, Struktur Modal, Nilai Perusahaan, Good Corporate Governance
| Item Type: | Thesis (S2) |
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| Call Number CD: | CD/555. 22 027 |
| NIM/NIDN Creators: | 55519110004 |
| Uncontrolled Keywords: | Perencanaan Pajak, Perataan Laba, Struktur Modal, Nilai Perusahaan, Good Corporate Governance |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | LUTHFIAH RAISYA ARDANI |
| Date Deposited: | 30 Sep 2022 02:41 |
| Last Modified: | 01 Oct 2022 02:05 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/69703 |
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