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Pengaruh tax planning dan efisiensi operasional terhadap nilai perusahaan dengan keberadaan dewan direksi wanita sebagai variabel moderasi

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The study aimed to analyze the effect of tax planning and operational efficiency on firm value with the presence of a female board of directors as a moderating variable. The population of this study is the food and beverage industry sector on the IDX in 2022- 2023, totaling 95 companies. The data source for this study was obtained from the company's annual report on the Indonesia Stock Exchange website. The sampling technique was based on purposive sampling, and a sample of 113 was obtained. The Common Effect Model is the result of selecting panel data models tested in the best research. The results show that tax planning and operational efficiency negatively and significantly affect firm value. A female direction board does not impact the relationship between tax planning and operational efficiency on firm value.

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Ketersediaan

AKU24/050

AKU 24/050

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 24/050

Penerbit

Jakarta : Universitas Trilogi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Accounting
Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Novie Ariyanti

Versi lain/terkait

Lampiran Berkas

Komentar

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