KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PENGARUH PERENCANAAN PAJAK PADA NILAI PERUSAHAAN
| Main Authors: | Kusumayani, Happy Apsari, Suardana, Ketut Alit |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2017
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25405 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25405/16969 |
| ctrlnum |
article-25405 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PENGARUH PERENCANAAN PAJAK PADA NILAI PERUSAHAAN</title><creator>Kusumayani, Happy Apsari</creator><creator>Suardana, Ketut Alit</creator><subject lang="en-US">Manufacturing, firm value, tax planning, managerial ownership, institutional ownership</subject><description lang="en-US">Knowing that tax planning an affect firm value that listed at manufacturing companies  on period 2011 - 2014 with moderating variable that is managerial ownership and institutional ownership is the aims of this research. Total sample of this research has 80 observati that choosen by applying non probability method and purposive sampling technique. Linear regression and Moderated Regression Analysis (MRA) can used in analyzing the data in this research. Based of the result of a second analysis founded so that the conclusion of this research that is : 1)  tax planning has a negative influence on firm value of manufacturing; 2) managerial ownership is able to weaken the negative influence of tax planning on firm value of manufacturing; and 3) institutional ownership unable to moderated the influence of tax planning on firm value of manufacturing.</description><publisher lang="en-US">Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region</publisher><date>2017-01-17</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>File:application/pdf</type><identifier>https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25405</identifier><source lang="en-US">E-Jurnal Akuntansi; Vol 18 No 1 (2017); 646-673</source><source>2302-8556</source><language>eng</language><relation>https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25405/16969</relation><recordID>article-25405</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Kusumayani, Happy Apsari Suardana, Ketut Alit |
| title |
KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PENGARUH PERENCANAAN PAJAK PADA NILAI PERUSAHAAN |
| publisher |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region |
| publishDate |
2017 |
| topic |
Manufacturing firm value tax planning managerial ownership institutional ownership |
| url |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25405 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/25405/16969 |
| contents |
Knowing that tax planning an affect firm value that listed at manufacturing companies on period 2011 - 2014 with moderating variable that is managerial ownership and institutional ownership is the aims of this research. Total sample of this research has 80 observati that choosen by applying non probability method and purposive sampling technique. Linear regression and Moderated Regression Analysis (MRA) can used in analyzing the data in this research. Based of the result of a second analysis founded so that the conclusion of this research that is : 1) tax planning has a negative influence on firm value of manufacturing; 2) managerial ownership is able to weaken the negative influence of tax planning on firm value of manufacturing; and 3) institutional ownership unable to moderated the influence of tax planning on firm value of manufacturing. |
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IOS255.article-25405 |
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Universitas Udayana |
| institution_id |
28 |
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library:university library |
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Perpustakaan Universitas Udayana |
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612 |
| collection |
E-Jurnal Akuntansi Universitas Udayana |
| repository_id |
255 |
| city |
BADUNG |
| province |
BALI |
| repoId |
IOS255 |
| first_indexed |
2017-02-25T09:14:40Z |
| last_indexed |
2021-12-30T14:27:40Z |
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dc |
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1722446302742052864 |
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17.611225 |