Pengaruh perencanaan pajak terhadap nilai perusahaan dengan moderasi corporate governance dan board diversity = The effect of tax planning to firm value with moderating corporate governance and board diversity / Nanik Lestari
Nanik Lestari;
Ratna Wardhani, supervisor; Viska Anggraita, supervisor
([Publisher not identified]
, 2013)
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ABSTRAK Penelitian ini bertujuan menguji pengaruh aktivitas perencanaan pajak terhadapnilai perusahaan dengan moderasi mekanisme corporate governance dan boarddiversity. Penelitian ini menggunakan sampel perusahaan non perbankan dankeuangan yang terdaftar di Bursa Efek Indonesia periode 2010 – 2011. Hasil daripenelitian ini menunjukkan bahwa perencanaan pajak berpengaruh positif dalammeningkatkan nilai perusahaan. Mekanisme corporate governance memperlemahpengaruh positif perencanaan pajak perencanaan terhadap nilai perusahaan. Boarddiversity (Usia dan Latar belakang pendidikan dewan direksi) memperkuatpengaruh positif perencanaan pajak terhadap nilai perusahaan, kecuali untukminority memperlemah pengaruh positif perencanaan pajak terhadap nilaiperusahaan. ABSTRACT The purpose of this research is to analyze the impact activities tax planning tofirm value with moderating corporate governance and board diversity. Theresearch was conducted for nonbanking and financial firms in Indonesia StockExchange for period 2010 – 2011. The results of this study are: Firstly, we findevidence of positif relationship activities tax planning and firm value. Secondly,we find evidence that corporate governance mechanism could decrease thepositive influence of tax planning into firm value. Thridly, we find evidence thatboard diversity (AGE and BSTUDY of member director) could increase thepositif influence of activities tax planning into firm value, except for minoritycould decrease the positif influence of activities tax planning into firm value. |
T34980-Nanik Lestari.pdf :: Unduh
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No. Panggil : | T34980 |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2013 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; computer |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xv, 130 pages : illustration ; 28 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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T34980 | TERSEDIA |
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