Implementation of Good Corporate Governance and Tax Planning On Company Value

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-03-31 DOI:10.33086/bfj.v8i1.4125

Heni Agustina, None Khannifah Rahmadhani, None Rizqi Putri Nourma Budiarti, None Rizki Amalia Elfita, None Mohamad Rijal Iskandar Zhulqurnain

引用次数: 0

Abstract

The objective of this study to identify Good Corporate Governance and Tax Planning on Firm Value using secondary data taken from the annual financial statements of companies listed on IDX during the 2017-2020 period. The method in this study is purposive sampling, which consists of 11 companies that have been selected for sample. Independent variables in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, tax planning. Dependent variable use in this study is firm value. The data analysis method used multiple linear regression using SPPS 25 software with a significant level of 0.05. The results of this study indicate that managerial ownership and institutional ownership have a positive effect on firm value, the board of commissioners has a negative effect on firm value, audit committees and tax planning have no effect on firm value.

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实施良好的公司治理与公司价值税收筹划

本研究的目的是利用从2017-2020年期间在IDX上市公司的年度财务报表中获取的二手数据，确定良好的公司治理和公司价值的税收筹划。本研究的方法是有目的抽样，选取了11家公司作为样本。本研究的自变量为管理层所有权、机构所有权、独立董事、审计委员会、税务筹划。因变量在本研究中使用的是公司价值。数据分析方法采用SPPS 25软件进行多元线性回归，显著水平为0.05。研究结果表明，管理层持股和机构持股对企业价值有正向影响，董事会对企业价值有负向影响，审计委员会和税务筹划对企业价值没有影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.