Pengaruh corporate tax planning dan carbon emission disclosure terhadap nilai perusahaan dengan dewan komisaris independen sebagai pemoderasi

Nurmawati, Sukma (2023) Pengaruh corporate tax planning dan carbon emission disclosure terhadap nilai perusahaan dengan dewan komisaris independen sebagai pemoderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari peneparan corporate tax planning dan carbon emission disclosure dengan dewan komisaris independen sebagai pemoderasi terhadap nilai perusahaan. Nilai perusahaan diukur menggunakan Tobins Q dan corporate tax planning menggunakan ETR. Data dikumpulkan menggunakan metode purposive sampling dari perusahaan sektor non cylical dan cyclical periode 2021-2022, dengan total 231 sampel. Data penelitian ini diolah dengan model analisis regresi linear berganda, dengan hasil penelitian yang membuktikan bahwa corporate tax planning berpengaruh negatif terhadap nilai perusahaan sedangkan carbon emission disclosure dan dewan komisaris independen tidak berpengaruh terhadap nilai perusahaan. Hasil lainnya terkait pengaruh dari variabel moderasi ditemukan bahwa dewan komisaris independen tidak mampu memperkuat hubungan positif antara corporate tax planning terhadap nilai perusahaan, namun peran dewan komisaris independen mampu memperkuat hubungan positif antara carbon emission disclosure terhadap nilai perusahaan. Temuan ini memberikan wawasan tentang bagaimana corporate tax planning dan carbon emission disclosure dapat memengaruhi nilai perusahaan, dengan peran dewan komisaris independen dalam memoderasi hubungan ini. Penelitian ini memberikan implikasi praktis untuk membantu perusahaan dalam mengoptimalkan strategi perpajakan dan meningkatkan pengungkapan emisi karbon, dengan memperhatikan peran dewan komisaris independen perusahaan. / This research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value, with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q and corporate tax planning using ETR. Data were collected using purposive sampling from non-cyclical and cyclical sector companies during the period 2021-2022, resulting in a total of 231 samples. The findings reveal that corporate tax planning has a negative impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation, it was found that independent board of commissioners does not strengthen the positive relationship between corporate tax planning and firm value. In contrast, independent board of commissioners enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of independent board of commissioners in moderating these relationships. The implications of this research can assist companies in optimizing their tax planning strategies and improving carbon emission disclosures, taking into account the role of independent commissioner of the company.

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