PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DIMODERASI DIVERSITAS DEWAN DIREKSI

Midiastuty, Pratana P. and Eddy, Suranta and Amalia, Shabrina (2017) PENGARUH MANAJEMEN LABA DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DIMODERASI DIVERSITAS DEWAN DIREKSI. In: PROSIDING SIMPOSIUM AKUNTANSI SNA XX, 27-30 September 2017, Universitas Jember.

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Abstract

This study aims to provide empirical evidence about the effect of earnings management on firm value and tax planning on firm value is moderated by the board diversity. This study using a sample of 51 manufactured companies that listed on the Indonesia Stock Exchange. The results showed that earnings management has not significant effect on firm value, tax planning is positive significantly effect on firm value, and the result also showed that tax palnning who moderation by board diversity can’t reduce firm value but board diversity can be the independent variables in this study. The last result found that board diversity (female and male) the showed different effect tax planning to firm value. This study contributes that profit management activities help companies in carrying out tax planning activities, tax planning activities can help increase the value of the company. The existence of female and male sexy board of directors can have a different influence in making tax planning decisions to increase the value of the company. In the theoretical aspects can add insight and encourage further research on earnings management, tax planning, board diversity on the firm value

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 10 Nov 2017 02:35
Last Modified: 10 Nov 2017 02:35
URI: http://repository.unib.ac.id/id/eprint/14410

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