Jurnal Ilmiah Ekonomi Global Masa Kini
Vol 7, No 2

PENGARUH PERENCANAAN PAJAK DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN JASA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDOENSIA PERIODE 2009 – 2013

Muhammad Hidayat (Indo Global Mandiri University)
Muhammad Imam Akbar Hairi (Indo Global Mandiri University)

Article Info

Publish Date
30 Dec 2016

Abstract

The aim of this research is to know the influence of tax planning and intellectual capital on firm value. The objects of this research are financial sector companies at Indonesian Stock Exchange. Multiple Linier Regression is applied to analyze the data. The result show that tax planning has negative significant influence on firm value, intellectual capital has positive significant on firm value, tax planning and intellectual capital simultaneously have positive significant on firm value.Key word: tax planning, intellectual capital, firm value.

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Journal Info
Jurnal Ilmiah Ekonomi Global Masa Kini
Website

Abbrev

EGMK

Publisher

Universitas Indo Global Mandiri

Subject

Economics, Econometrics & Finance

Description

Ekonomi Global Masa Kini merupakan majalah ilmiah Universitas Indo Global Mandiri yang mencakup hasil penelitian, makalah review, dan komunikasi singkat bidang ilmu Ekonomi. Topik-topik yang tercakup dalam jurnal ini adalah semua bidang terkait dengan ilmu ekonomi. Jurnal ini terbit dua kali dalam ...