pengaruh perencanaan pajak kebijakan deviden dan kepemilikan institusional terhadap nilai perusahaan

  • irmawati tia universitas sarjanawyata tamansiswa
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of tax planning dividend policy and institutional ownership on firm value with profitability as a control variable. The population in this study is the LQ45 company found on the IDX. Sampling method with purposeve sampling. Samples taken are financial statements of Tahuanan in LQ45 companies which are registered consistently for the last five years, namely 2012-2016 with a number of samples 11. Multiple Regression Analysis with Classical Assumption test is used to analyze data.


The results of this study indicate that tax planning does not affect the value of the company, dividend policy does not affect the value of the company, institutional ownership has a positive effect on firm value and profitability does not affect the value of the company

Published
2019-01-26
How to Cite
TIA, irmawati; AYEM, sri. pengaruh perencanaan pajak kebijakan deviden dan kepemilikan institusional terhadap nilai perusahaan. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 568 - 580, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/913>. Date accessed: 20 feb. 2019.