Peran Transparansi Dalam Memoderasi Pengaruh Tax Avoidance, IOS dan Profitabilitas Terhadap Nilai Perusahaan

AKTSAR: Jurnal Akuntansi Syariah Pub Date : 2023-06-30 DOI:10.21043/aktsar.v6i1.19810

Nailis Safaah, A. Pratama

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Abstract

This research aims to analyze and determine the effect of tax avoidance, investment opportunity set (IOS), and profitability on company value by using company transparency as a moderating variable. This type of research is quantitative with panel data obtained from secondary data from financial reports that have been published on the website www.idx.co.id. The research sample was filtered using a purposive sampling technique with several predetermined criteria, and then 35 manufacturing companies registered with ISSI for the 2019-2021 period were produced that met the criteria so the total sample used was 105 samples. After testing with the Eviews 9 tool, the results showed that the tax avoidance variable had no effect on company value, IOS had a positive and significant effect while profitability had a positive but not significant effect. Meanwhile, company transparency is only able to moderate the relationship between IOS and company value, tax avoidance and profitability variables cannot be moderated by transparency in influencing company value. Keywords: Tax Avoidance; IOS; Profitability; Firm Value; Firm Transparency

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透明度在调节避税、内部监督办公室和盈利能力对企业价值的影响中的作用

本研究旨在以公司透明度为调节变量，分析并确定避税、投资机会集（IOS）和盈利能力对公司价值的影响。这类研究是定量研究，面板数据来自于网站 www.idx.co.id 上公布的财务报告的二手数据。研究样本采用目的性抽样技术进行筛选，并预先设定了几个标准，然后产生了 35 家在 ISSI 注册的 2019-2021 年期间符合标准的制造业公司，因此使用的样本总数为 105 个。经过 Eviews 9 工具的检验，结果显示避税变量对公司价值没有影响，IOS 有正向显著影响，而盈利能力有正向影响但不显著。同时，公司透明度只能调节内部监督办公室与公司价值之间的关系，避税变量和盈利变量不能被透明度调节对公司价值的影响。关键词避税；IOS；盈利能力；公司价值；公司透明度

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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AKTSAR: Jurnal Akuntansi Syariah

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