Pengaruh Modal Intelektual, Ukuran Perusahaan, Konvergensi IFRS, dan Perencanaan Pajak Terhadap Nilai Perusahaan yang Melakukan Initial Public Offering (IPO) dalam perusahaan Manufaktur di Bursa Efek Indonesia pada Tahun 2010-1017

  • Elisabeth Merliana Malau Universitas Sarjanawiyata Tamansiswa
  • Sri Ayem Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study was to investigate the influence of intellectual capital, the size of the company and IFRS convergence of tax planning of the company that did the Initiac Public Offering (IPO) in manufacturing companies listed on the stock exchange The effect of Indonesia in the period 2010-2017. Determination of samples is carried out using the method of purposive sampling. The results of the study showed: (1) there is no influence of intellectual capital against the value of the company that did the IPO; (2) there is a significant negative influence of the size of the company against the value of the company that did the IPO; (3) there is a significant positive influence of IFRS convergence against the value of the company that did the IPO; (4) there is a significant positive influence of tax planning of companies who are doing an IPO.

Published
2019-01-26
How to Cite
MALAU, Elisabeth Merliana; AYEM, Sri. Pengaruh Modal Intelektual, Ukuran Perusahaan, Konvergensi IFRS, dan Perencanaan Pajak Terhadap Nilai Perusahaan yang Melakukan Initial Public Offering (IPO) dalam perusahaan Manufaktur di Bursa Efek Indonesia pada Tahun 2010-1017. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 632 - 642, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/933>. Date accessed: 20 feb. 2019.