Pengaruh Profitabilitas, Corporate Social Responsibility dan Perencanaan Pajak Terhadap Nilai Perusahaan dengan Kepemilikan Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2018)

Abstract

This study aims to determine the effect of profitability, Corporate Social Responsiblity and Tax Planning on firm value moderated by Managerial Ownership. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2016-2018. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The number of samples in this study were 99 samples for 3 years using purposive sampling technique. The analysis technique in this study used multiple regression analysis and moderated regression analysis (MRA) and was carried out using of the SPSS version 25. The results of this study indicate that: (1) Profitability to firm value has a significant positive effect; (2) Corporate Social Responsiblity to firm value has a significant positive effect; (3) Tax Planning to firm value has a significant negative effect; (4) Managerial Ownership set was able to moderate the effect of profitability on firm value (5) Managerial Ownership set was able to moderate the effect of Corporate Social Responsiblity on firm value; (6) Managerial Ownership set was able to moderate the effect Tax Planning on firm value