Chairis, Chrestella (2018) The impact of tax planning on firm value with independent commissioner as moderating variable in basic industry and chemicals companies in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The objective of this study is to know whether independent commissioner could strengthen the relationship between tax planning with firm value in basic industry and chemicals companies in Indonesia Stock Exchange. The research method used is quantitative descriptive research method. Data source are from Indonesia Stock Exchange that are downloaded from www.idx.co.id. The determination of research sample uses the non probability sampling (purposive sampling). Research sample is 28 companies during 3 years with result that the number of observation in this research is 84 observations. Data analysis technique is done with multiple linear regression analysis, classic assumption test, t statistic test, Determination test (R2) and moderating test. The conclusion of this research shows that tax planning doesn’t have an impact on firm value in basic industry and chemicals companies in Indonesia Stock Exchange. Independent commissioner can moderate the relationship between tax planning and firm value because it has a positive parameter coefficient value and significant. To analyze moderating regression, independent commissioner is moderating variable or it means that independent commissioner is positive that it can strengthen the impact of tax planning on firm value.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | tax planning; firm value; independent commissioner | ||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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| Depositing User: | Users 14734 not found. | ||||||||
| Date Deposited: | 05 Mar 2021 07:50 | ||||||||
| Last Modified: | 20 Jan 2022 09:17 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/11751 |
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