JURNAL ILMIAH KOHESI
Vol 6 No 2 (2022): JURNAL ILMIAH KOHESI

PENGARUH TAX PLANNING, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019

ZENSEN ZENSEN (UNIVERSITAS IBBI)
SOVIA LOLITA A. PARDEDE (UNIVERSITAS IBBI)
CORINNA WONGSOSUDONO (UNIVERSITAS IBBI)

Article Info

Publish Date
29 Apr 2022

Abstract

This study aims to examine the effect of Tax Planning, Profitability, and Liquidity on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange for the 2015-2019 period, either partially or simultaneously. The data in this study is secondary data obtained from the Indonesia Stock Exchange website. The source of the research data is the financial statements of Real Estate and Property companies downloaded from the Indonesia Stock Exchange website from 2015 to 2019. The number of samples used are 24 companies taken from a population of 45 companies with an observed year number of 5 years so that the number of observations in the study This is a total of 120 observations. The analytical method used in this research is using multiple regression analysis, partial test, simultaneous test and determination test, where previously the classical assumption test has been carried out. The results showed that profitability and liquidity had a significant effect on firm value with a significant value less than 0.05, while tax planning had no effect. Simultaneously, tax planning, profitability and liquidity have a significant effect on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange for the 2015-2019 period as evidenced by a significant value less than 0.05.

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Journal Info
JURNAL ILMIAH KOHESI
Website

Abbrev

JIK

Publisher

LP2MTBM MAKARIOZ

Subject

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

Description

JURNAL ILMIAH KOHESI, isrefereed and peer reviewed journal, which is designed to publish research articles in Engineering & Technology, Mathematics, Management, Medical Sciences, Medicine, Social Science, Education, Agriculture, Geography, Advertising, Accounting & Finance, Botany, Business ...