Robiur Rahmat Putra, Gracelia Angelina Dondoan
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引用次数: 1

摘要

本研究旨在找出自变量公司治理(X1)和资本整合(X2)对企业价值(Y)和税收筹划(Z)的调节关系。本研究中的人口是2016-2019年期间在印度尼西亚Burs Efek (IDX)注册的一家制造公司。使用的数据分析工具是Stata。本研究是一种定量研究。使用的数据收集方法是辅助数据,即通过中介媒介间接获得的数据。本研究数据来源于www.idx.co.id。本研究采用目的性抽样方法。根据笔者所做的回归分析结果表明,同时所有变量值均> 0.05,则可以得出企业价值不受公司治理、资本密集度和税收筹划的影响,需要进行检验。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Corporate Governance Dan Intensitas Modal Terhadap Firm Value Dengan Tax Planning Sebagai Pemoderasi
: This study aims to find out the relationship between 4 variables of independent variables Corporate Governance (X1) and Capital Intesitas (X2) to Firm Value (Y) and Tax Planning (Z) as moderating. The population in this study was a Manufacturing Company registered in Burs Efek Indonesia (IDX) for the period 2016-2019. The data analysis tool used is using Stata. This research is a type of quantitative research. Data collection method used is secondary data that is data obtained by indirectly through intermediary media. This research data was obtained from www.idx.co.id. This research uses purposive sampling method. Based on the results of regression analysis that the author did, showed that simultaneously all variable values prop > 0.05 then can be concluded that firm value is not influenced by Corporate Governance and Capital Intensity and Tax Planning and the need for testing.
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