Please use this identifier to cite or link to this item: http://repository.kalbis.ac.id/handle/123456789/241
Title: Pengaruh Lindung Nilai dan Perencanaan Pajak terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi
Authors: Aulia, Salma Cahyaning
Rahmanto, Basuki Toto
Keywords: hedging
tax planning
firm value
earning management
Issue Date: 13-Aug-2020
Publisher: Institut Teknologi dan Bisnis Kalbis
Abstract: The purpose of this research is to test and obtain empirical evidence of the effect of hedging and tax planning on firm value with earning management as an intervening variable. The population in this research are all companies in the finance sector that are listed on the Indonesia Stock Exchange (IDX) in the period 2015-2019. The number of research samples obtained is 40 companies with purposive sampling as a sampling technique and the number of observations of research data obtained is 200. The data analysis methods used are multiple linear regression and path analysis. The results show that hedging and tax planning have no effect on earning management, but they have an effect on firm value, and earning management also has an effect on firm value. Earning management does not mediate the effect of hedging and tax planning on firm value.
URI: http://repository.kalbis.ac.id/handle/123456789/241
Appears in Collections:AK 2020

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