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Pengaruh Perencanaan Pajak, Leverage dan Good Corporate Governance terhadap Nilai Perusahaan

Year: 2024

Type: article

Abstract: This reseacrh aims to determine the influence of tax planning, leverage, audit committee, independent commissioners, managerial ownership, institutional ownership on firm value. The sample selection technique in this research used purposive sampling and obtained 22 food and beverage companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The data analysis used in this research is multiple linear regression analysis using SPSS version 26 software. Based on the research results, it can be concluded that Institutional Ownership has a positive and significant effect on firm value. while Tax Planning, Leverage, Audit Committee, Independent Commissioners and Managerial Ownership have no effect on firm value.

Source: Jurnal Mutiara Ilmu Akuntansi

DOI: 10.55606/jumia.v2i4.3300

Authors: Lydia Shinta Uli, Prita Andini

Institution: Universitas Budi Luhur

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4402562355

FWCI:

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