Open AccessANALISIS PENGARUH TAX PLANNING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE MODEL RASIO TOBINS’Q DENGAN TRANSPARENCY SEBAGAI VARIABEL MODERASI
Author(s) -
Rizky Fitria Wisti,
Vince Ratnawati,
Rheny Afriana Hanif,
Fajar Odiatma
Publication year - 2021
Publication title -
jurnal riset akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2655-5484
pISSN - 2086-0447
DOI - 10.34010/jra.v13i1.3167
Subject(s) - moderation , nonprobability sampling , corporate social responsibility , stock exchange , accounting , business , regression analysis , enterprise value , transparency (behavior) , financial statement , business administration , finance , audit , statistics , public relations , computer science , population , mathematics , demography , sociology , computer security , political science
This study aims to analyze the effect of tax planning and CSR (corporate social responsibility) on company value. This study also aims to analyze the role of moderation of the transparency of the influence of tax planning and CSR on the value of financial service companies listed on the Indonesia Stock Exchange in 2014-2018. The dependent variable is measured using Tobins' Q. Data is obtained by using the method of collecting documentation data obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. The total sample in this study were 40 companies determined by the purposive sampling method. Data processing techniques in this study use the method of multiple linear analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results of this study indicate that tax planning and CSR affect the value of the company. In addition, this study also found that transparency can moderate the effect of tax planning and CSR on corporate value.