JRA: Jurnal Riset Akuntansi
Vol 13 No 1 (2021): Jurnal Riset Akuntansi

ANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS'Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI

Wisti, Rizky Fitria (Unknown)
Ratnawati, Vince (Unknown)
Hanif, Rheny Afriana (Unknown)
Odiatma, Fajar (Unknown)



Article Info

Publish Date
16 Apr 2021

Abstract

This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.

Copyrights © 2021






Journal Info

Abbrev

jira

Publisher

Subject

Economics, Econometrics & Finance

Description

JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ...