Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH PERENCANAAN PAJAK, MANAJEMEN LABA, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Subsektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia

Muhammad Maryadi (Universitas Pamulang)
Chaidir Djohar (Universitas Pamulang)

Article Info

Publish Date
02 Feb 2023

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of tax planning, earnings management, and sales growth on firm value. This study uses a sample of primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used in this study is the purposive sampling method using Eviews 9 for data analysis. The source of data in this study is quantitative data originating from the annual financial statements of 22 companies as research samples with observations for 5 years, so that the total research sample is 110 samples. The analysis technique used is panel data regression. The results of this study indicate that significantly, Tax Planning and Earnings Management have no significant effect on firm value, while significantly, sales growth has an effect on firm value. and Simultaneously, Tax Planning, Earnings Management, and Sales Growth together have an effect on Company Value

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...