Work

Pengaruh Digitalisasi, Perencanaan Pajak, Struktur Modal, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi

Year: 2025

Type: article

Abstract: This research analyzes the influence of digitalization, tax planning, capital structure and managerial ownership on company value with company transparency as a moderating variable with the research object being consumer goods sector companies listed on the Indonesia Stock Exchange IDXI) in 2021. The sample for this research is 65 companies. with a total of 193 data. The data analysis technique used in this research is linear regression analysis technique. The research results show that digitalization, tax planning and managerial ownership have no effect on company value. Meanwhile, capital structure influences company value. Company transparency is unable to moderate the relationship between digitalization, tax planning, capital structure and managerial ownership on company value.

Source: Gorontalo Accounting Journal

DOI: 10.32662/gaj.v8i1.3687

Authors: Naufal Rizqi Haq, Lutfi Ardhani

Institutions: Universitas Islam Negeri Maulana Malik Ibrahim, Universitas Gajayana Malang

Language: English

Topic: Corporate Finance and Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4411319174

FWCI:

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