<p><strong>Purpose</strong> - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.</p><p><strong>Method</strong> - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.</p><p><strong>Result</strong> - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.</p><p><strong>Implication</strong> - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.</p><p><strong>Originality</strong> - The research is the first study that describe use sharia relate income smoothing.</p>
This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value.
Global warming is caused by an increase in greenhouse gas emissions in the atmosphere, so companies must take responsibility for this through activities to reduce emissions. The purpose of this study is to examine whether environmental costs can moderate the disclosure of greenhouse gas emissions against firm value. This research is a type of quantitative analysis. The sampling technique used purposive sampling. The collecting data through literature study, documentation and secondary data from the Indonesia Stock Exchange 2014-2018. The data analysis technique used the WarpPls 4.0 analysis. They are testing the data using the inner model and outer model methods. This study indicates that GHG emission disclosure has a negative and significant effect on firm value. Environmental costs also have a negative and significant impact on firm value. Meanwhile, ecological prices are not able to moderate the impact of GHG emission disclosures on company value.
This study aims to analyze the influence of Enterprise Risk Management (ERM) on firm value by testing profitability in strengthening or weakening the relationship between Enterprise Risk Management (ERM) and firm value and testing leverage in controlling the relationship between Enterprise Risk Management (ERM) on firm value. in service companies listed on the Indonesian Syari'ah Stock Index (ISSI) 2015 – 2019. The population of this study are service companies listed on the Syari'ah Stock Index (ISSI) 2015 – 2019 as many as 51 companies. The sample selection in this study used a purposive sampling method and 10 companies were selected. Data analysis used the Structural Equation Modeling – Partial Least Square (PLS) method which was run using SmartPLS 3.0 software. The results showed that Enterprise Risk Management (ERM) and Profitability could not affect the Company Value. Profitability cannot strengthen or weaken the relationship between Enterprise Risk Management (ERM) and Company Value. Meanwhile, leverage can control the effect on firm value.
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