The Influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as Moderating Variable

doi:10.7176/rjfa/10-4-06

Cited by 6 publications

(6 citation statements)

References 52 publications

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“…Those previous studies examining the effect of tax planning on the firm value above resulted difference findings whether on positive or negative effects. The same studies were also conducted by some researchers such as Dewanata (2017), Lubis & Suryani (2018), Pratama & Wiksuana (2021), Tarmidi et al, (2019) Which the result are almost the same. The difference of this study from the previous ones is the independent variable uses company tax planning, the dependent variable employs company value and add a moderating variable with company size.…”

Section: Introductionmentioning

confidence: 52%

Can the Impact of Company Size Moderate the Connection Between Tax Planning and Company Value?

Wahyuda

Ardhani

2022

E-Jurnal Akuntansi

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A solid company value will give investors confidence that their investment will grow and develop successfully. Firm value is one aspect that investors consider when deciding to invest their money. The benefits of this study are to determine the effect of tax planning on firm value and to determine the effect of firm size on the relationship between tax planning and firm value. The company's management maximizes the value of the company through effective management, which will inspire investors to invest their capital. Companies listed on the Indonesia Stock Exchange (IDX) and included in the 2017-2021 LQ45 rating are the companies used for the research sample. The companies selected as research samples for the LQ45 ranking are 23 companies using purposive sampling method and Moderated Regression Analysis (MRA). The data was then processed using SPSS 26. The relationship between the Tax Planning variable and firm value did not have a significant effect (rejected), according to the findings of hypothesis testing which was tested by the T test. The moderating variable, namely company size, was rejected because it could not strengthen the relationship between Tax Planning and firm value. Keywords: Company Size; Tax Planning; Company Value

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Section: Introductionmentioning

confidence: 52%

Can the Impact of Company Size Moderate the Connection Between Tax Planning and Company Value?

Wahyuda

Ardhani

2022

E-Jurnal Akuntansi

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“…This study has four components to measure ERM implementation: strategy, operations, reporting and compliance. Independent variables include four variables of Company Size as measured by Ln total assets, Auditor Quality is measured by a value of 1 if audited by the big four KAPs (Tarmidi & Murwaningsari, 2019;Tarmidi et al, 2021), and otherwise, Ownership Concentration is measured by the number of shares owned by shareholders above 20%, and Board of Directors Monitoring is measured by the number directors divided by log sales while the Tobins Q formula measures company value (Tarmidi & Murwaningsari, 2019).…”

Section: Methodsmentioning

confidence: 99%

Determinants of Erm Quality and Its Impact on Company Value

Hidayah,

Azhar,

Setiany

et al. 2024

Business: Theory and Practice

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Company value results from how well a company has managed its resources to achieve business benefits. However, there are always risks associated with conducting business, and effective risk management (ERM) can help reduce those risks so that they stay in the way of the entity’s performance goals. This study examines the factors that affect ERM quality, such as company size, auditor caliber, concentrated ownership, and director oversight, and how this affect business success. Purposive sampling produced a sample of 552-panel data used in this study’s research of manufacturing firms in Indonesia and Malaysia. With the aid of STATA software, this study discovered a favorable relationship between auditor quality and ERM and also impact firm size, auditor quality, concentrated ownership, and ERM on company value. The expansion test revealed that while the quality of auditors in Malaysian companies had a positive effect on firm value while those in Indonesia did not, and vice versa, the quality of auditors in Indonesian companies had a stronger positive effect on ERM quality than the quality of auditors in Malaysian companies. In contrast to businesses in Malaysia, monitoring of directors has a beneficial impact on a company’s worth in Indonesia.

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“…Duarte, Lisboa, & Carreira, (2022) show that accruals quality contributes positively to financial performance both in the present and in the future. In addition, Tarmidi & Murwaningsari, (2019) state that the earnings management activities actually give investors a view in assessing the company is better and the reaction indicates that investors think short in response to the company's financial information.…”

Section: Introductionmentioning

confidence: 99%

Determinant Earnings Quality and Its Impact on Firm Value

Wibisono,

Andesto

2023

devotion

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This study aims to examine and analyze the effect of interest rates, inflation, foreign exchange rates and profitability on earnings quality and its impact on firm value. The design of this study used causal research with a population of banking subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample in this study was 41 companies determined using the purposive sampling method. The data analysis method used is multiple linear regression analysis using E- views version 12. The results of this study show that interest rates, foreign exchange rates, and profitability have a significant negative effect on earnings quality, but inflation has no effect on earnings quality. Interest rates, inflation, foreign exchange rates, earnings quality have no effect on firm value, but profitability has a significant negative effect on firm value, interest rates, inflation, foreign exchange rates, and profitability have no effect on firm value through earnings quality.

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The Influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as Moderating Variable

Cited by 6 publications

References 52 publications

Can the Impact of Company Size Moderate the Connection Between Tax Planning and Company Value?

Can the Impact of Company Size Moderate the Connection Between Tax Planning and Company Value?

Determinants of Erm Quality and Its Impact on Company Value

Determinant Earnings Quality and Its Impact on Firm Value

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