The purpose of this research is to analyze the determinants of forward-looking disclosure, such as gender diversity, board size, independent board composition, profitability, firm size, and leverage. This research was conducted by using 287 samples of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2019, using purposive sampling method and processed using multiple regression analysis what helped by EViews 11 software. The results showed that the variables gender diversity, firm size, and leverage had a significant effect on forward-looking disclosure. The implication of this research is the need for careful consideration in applying forward-looking disclosure related to the risk and certainty of the information disclosed, one of which is by reducing the liabilities held to reduce the risks held, but there is a need to increase the application of forward-looking disclosure as a means of communication with stakeholders and to get funding sources.
{"title":"Determinan Forward-Looking Disclosure Pada Perusahaan Manufaktur","authors":"E. Imelda, Elis Oktavia, dan Nastasya Cindy","doi":"10.24912/jpa.v4i3.19746","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19746","url":null,"abstract":"The purpose of this research is to analyze the determinants of forward-looking disclosure, such as gender diversity, board size, independent board composition, profitability, firm size, and leverage. This research was conducted by using 287 samples of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2019, using purposive sampling method and processed using multiple regression analysis what helped by EViews 11 software. The results showed that the variables gender diversity, firm size, and leverage had a significant effect on forward-looking disclosure. The implication of this research is the need for careful consideration in applying forward-looking disclosure related to the risk and certainty of the information disclosed, one of which is by reducing the liabilities held to reduce the risks held, but there is a need to increase the application of forward-looking disclosure as a means of communication with stakeholders and to get funding sources.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131337016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of Profitability, Asset Structure, and Dividend Policy on Firm’s Capital Structure in Manufacturing Companies that listed in Indonesia’s Stock Exchange in the period of 2017-2019. The sampling method used was Purposive Sampling with 103 data of total sample. Data processed using multiple regression analysis which is done through SPSS software. The result showed that Profitability have negative and significant influence on Capital Structure, Asset Structure and Dividend Policy have no significant influence on Capital Structure. The implication of this study is the need to increase firm’s profitability that will reduce firm’s debt.
{"title":"Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Publik Di Sektor Manufaktur","authors":"Victor, Elizabeth Sugiarto Dermawan","doi":"10.24912/jpa.v4i3.19734","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19734","url":null,"abstract":"The purpose of this study was to determine the effect of Profitability, Asset Structure, and Dividend Policy on Firm’s Capital Structure in Manufacturing Companies that listed in Indonesia’s Stock Exchange in the period of 2017-2019. The sampling method used was Purposive Sampling with 103 data of total sample. Data processed using multiple regression analysis which is done through SPSS software. The result showed that Profitability have negative and significant influence on Capital Structure, Asset Structure and Dividend Policy have no significant influence on Capital Structure. The implication of this study is the need to increase firm’s profitability that will reduce firm’s debt.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130078752","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.
本研究的目的是实证检验公司规模、盈利能力、杠杆率和流动性对2017 - 2019年在印度尼西亚证券交易所上市的制造业公司现金持有量的影响。本研究使用了77家制造企业的数据，这些数据是用有目的的抽样方法选择的。三年来总共有231个数据。所使用的数据均为财务报告形式的二手数据。本研究使用Eviews version 11 (econometrecviews)程序进行数据处理。结果表明，公司规模、概率、杠杆对现金持有量影响不显著，流动性对现金持有量有显著的负向影响。本研究的意义在于管理者决策在公司决策中的最高地位如何调节现金流入和流出政策。经理的经验很重要，因为有了丰富的经验，经理可以考虑每一个对他们公司来说是正确的决定。
{"title":"Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur BEI Tahun 2017-2019","authors":"Steven Sean, Vidyarto Nugroho","doi":"10.24912/jpa.v4i3.19814","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19814","url":null,"abstract":"The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130167528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to know and analyze the role of dividend payout ratio, firm size, earnings volatility, asset growth, and leverage towards share price volatility in every sectors of manufacturing industry listed in the Indonesia Stock Exchange during 2016-2019. The data is collected through www.idx.com and the company’s official website. Purposive sampling was the chosen method for this research and with 46 companies used as the sample. Data is processed with multiple regression analysis with the help of Eviews 11.0 and Microsoft Office 2013. The results of this study indicate earnings volatility was positively significant towards share price volatility while dividend payout ratio, firm size, asset growth, and leverage have no significant relation towards share price volatility.
{"title":"Indikator-Indikator Dari Volatilitas Harga Saham Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019","authors":"Jane Levi Andrea, Linda Santioso","doi":"10.24912/jpa.v4i3.19818","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19818","url":null,"abstract":"This research aims to know and analyze the role of dividend payout ratio, firm size, earnings volatility, asset growth, and leverage towards share price volatility in every sectors of manufacturing industry listed in the Indonesia Stock Exchange during 2016-2019. The data is collected through www.idx.com and the company’s official website. Purposive sampling was the chosen method for this research and with 46 companies used as the sample. Data is processed with multiple regression analysis with the help of Eviews 11.0 and Microsoft Office 2013. The results of this study indicate earnings volatility was positively significant towards share price volatility while dividend payout ratio, firm size, asset growth, and leverage have no significant relation towards share price volatility.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"419 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133571765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims at how the influence of leverage, liquidity, company size and investment opportunity set on earnings quality in manufacturing industries listed on the Indonesia Stock Exchange during 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 76 companies. Data processing techniques using dated panel what helped by Eviews program and Microsoft Excel 2013. The results of this study indicate that leverage and firm size have a significant influence on earning quality, and liquidity and investment opportunity set don’t have a significant influence on earning quality.The implication of this study is the need to increase the accuracy of leverage, liquidity, firm size and investment opportunity set to increase earning quality of company in order to predict future cash flows and become an accurate basis for users of financial statements that make financial reports the basis for decision making.
{"title":"Pengaruh Leverage, Likuidity, Firm Size, Dan Investment Opportunity Set Terhadap Earning Quality","authors":"Eka Noviyanti, Linda Santioso","doi":"10.24912/jpa.v4i3.19816","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19816","url":null,"abstract":"This research aims at how the influence of leverage, liquidity, company size and investment opportunity set on earnings quality in manufacturing industries listed on the Indonesia Stock Exchange during 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 76 companies. Data processing techniques using dated panel what helped by Eviews program and Microsoft Excel 2013. The results of this study indicate that leverage and firm size have a significant influence on earning quality, and liquidity and investment opportunity set don’t have a significant influence on earning quality.The implication of this study is the need to increase the accuracy of leverage, liquidity, firm size and investment opportunity set to increase earning quality of company in order to predict future cash flows and become an accurate basis for users of financial statements that make financial reports the basis for decision making.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"306 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116228940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to see the effect of capital structure, company performance and corporate governance on corporate value. In manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selected by purposive sampling method and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the Study program 10. The results of this study indicate that the capital structure is not significant to firm value. Company performance has a significant positive effect on firm value and corporate governance is not significantly negative on firm value. The implication of this research is the need to improve capital structure, company performance and corporate governance to increase activities that will increase company value which will provide a good signal for investors.
{"title":"Pengaruh Struktur Modal, Kinerja Perusahaan dan Corporate Governance Terhadap Nilai Perusahaan. (Studi Empiris terhadap perusahaan manufaktur pada tahun 2017-2019 yang telah terdaftar di BEI)","authors":"Erwin Leo Agustian, Agustin Ekadjaja","doi":"10.24912/jpa.v4i3.19726","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19726","url":null,"abstract":"The purpose of this study was to see the effect of capital structure, company performance and corporate governance on corporate value. In manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selected by purposive sampling method and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the Study program 10. The results of this study indicate that the capital structure is not significant to firm value. Company performance has a significant positive effect on firm value and corporate governance is not significantly negative on firm value. The implication of this research is the need to improve capital structure, company performance and corporate governance to increase activities that will increase company value which will provide a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124224009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to obtain empirical evidence about the effect of corporate social responsibility on financial performance, Firm Value and Share Price in extractive companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2019 period. The research is conducted by taking 36 samples using purposive sampling method. Data processing technique uses simple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windos released 25 and Microsoft Excell 2013). The t test results indicate that corporate social responsibility (CSR) has a positive but insignificant effect on financial performance and firm value, while corporate social responsibility (CSR) has a significant and negative effect on share price. The implication of this study is that there is a need for an increase in corporate social responsibility to improve firm performance and firm value.
{"title":"Pengaruh Corporate Social Responsibility Terhadap Financial Performance, Firm Value, Dan Share Price Perusahaan Industri Ekstratif","authors":"Edwin Wijaya, Hendro Lukman","doi":"10.24912/jpa.v4i3.20030","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20030","url":null,"abstract":"The purpose of this study is to obtain empirical evidence about the effect of corporate social responsibility on financial performance, Firm Value and Share Price in extractive companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2019 period. The research is conducted by taking 36 samples using purposive sampling method. Data processing technique uses simple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windos released 25 and Microsoft Excell 2013). The t test results indicate that corporate social responsibility (CSR) has a positive but insignificant effect on financial performance and firm value, while corporate social responsibility (CSR) has a significant and negative effect on share price. The implication of this study is that there is a need for an increase in corporate social responsibility to improve firm performance and firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"52 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115695647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Sherly dan Tjakrawala, Yang Mempengaruhi, profitabilitas perusahaan, Gabe Richard dan, Elizabeth Sugiarto Dermawan, Laporan Keuangan
The purpose of this study is to determine the effect of total assets turnover, current ratio, debt to assets ratio, and firm size on profit growth of 2)manufacturing companies listed on the Indonesian stock exchange in the period of 2017-2019. 3) This study uses purposive sampling method with 4) total sample of 185 data. 5)data processing techniques using 6) multiple regression analysis assisted by SPSS (Statistical Product and Service Solution) program for Windows released 25 and Microsoft Excel 2013. 7 The results of this study indicate that total assets turnover has no significant effect on profit growth, current ratio has no significant effect on profit growth, debt to assets ratio has no significant effect on profit growth, and firm size has no significant effect on profit growth. 8) The implication of this research is that total assets turnover, current ratio, debt to assets ratio, firm size, profit growth are not things that need to be considered in order to determine profit growth because some of these factors do not have a significant effect on profit growth.
本研究的目的是确定总资产周转率、流动比率、资产负债率和企业规模对2017-2019年在印度尼西亚证券交易所上市的2)制造业公司利润增长的影响。3)本研究采用目的抽样方法，总样本185个数据。6)运用SPSS (Statistical Product and Service Solution)软件辅助进行多元回归分析，SPSS软件适用于Windows 25版和Microsoft Excel 2013。7本研究结果表明，总资产周转率对利润增长无显著影响，流动比率对利润增长无显著影响，资产负债率对利润增长无显著影响，企业规模对利润增长无显著影响。8)本研究的含义是，总资产周转率，流动比率，资产负债率，企业规模，利润增长不是为了确定利润增长而需要考虑的事情，因为其中一些因素对利润增长没有显著影响。
{"title":"Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan","authors":"Sherly dan Tjakrawala, Yang Mempengaruhi, profitabilitas perusahaan, Gabe Richard dan, Elizabeth Sugiarto Dermawan, Laporan Keuangan","doi":"10.24912/jpa.v4i3.20022","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20022","url":null,"abstract":"The purpose of this study is to determine the effect of total assets turnover, current ratio, debt to assets ratio, and firm size on profit growth of 2)manufacturing companies listed on the Indonesian stock exchange in the period of 2017-2019. 3) This study uses purposive sampling method with 4) total sample of 185 data. 5)data processing techniques using 6) multiple regression analysis assisted by SPSS (Statistical Product and Service Solution) program for Windows released 25 and Microsoft Excel 2013. 7 The results of this study indicate that total assets turnover has no significant effect on profit growth, current ratio has no significant effect on profit growth, debt to assets ratio has no significant effect on profit growth, and firm size has no significant effect on profit growth. 8) The implication of this research is that total assets turnover, current ratio, debt to assets ratio, firm size, profit growth are not things that need to be considered in order to determine profit growth because some of these factors do not have a significant effect on profit growth.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123161572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims at how the role of financial ratio such as profitability, leverage, liquidity, cash flow ratio, and corporate governance on financial distress in manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 118 companies. Data processing techniques using logistic regression what helped by Eviews 11. The result of this research showed that profitability and liquidity does not have significant effect on financial distress, while leverage, corporate governance and cash flow ratio have a significant effect on financial distress. The implication of this research is to find out the condition of the company and to improve the condition of the company if it is in a critical condition.
{"title":"Analisis Rasio Keuangan Dan Corporate Governance Dalam Memprediksi Financial Distress","authors":"Carina Agustina, Augustpaosa Nariman","doi":"10.24912/jpa.v4i3.19823","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19823","url":null,"abstract":"This research aims at how the role of financial ratio such as profitability, leverage, liquidity, cash flow ratio, and corporate governance on financial distress in manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 118 companies. Data processing techniques using logistic regression what helped by Eviews 11. The result of this research showed that profitability and liquidity does not have significant effect on financial distress, while leverage, corporate governance and cash flow ratio have a significant effect on financial distress. The implication of this research is to find out the condition of the company and to improve the condition of the company if it is in a critical condition.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128085257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main purpose of this research is to examine the effect of Intellectual Capital and its components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Physical Capital Efficiency (CEE) on the tax planning of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected by purposive sampling method and valid data were 127 companies. Data analysis model assisted by the SPSS version 24 and SmartPLS version 3.3.2 software program. The results of this study indicate that HCE has a positive effect on Tax Planning, CEE has no effect on Tax Planning and SCE has no effect on Tax Planning. The implication of this research is the need to increase intellectual load by minimizing corporate taxes in accordance with applicable tax laws. To improve corporate tax planning.
本研究的主要目的是检验智力资本及其组成部分，即人力资本效率(HCE)，结构资本效率(SCE)和实物资本效率(CEE)对2017-2019年期间在印度尼西亚证券交易所上市的制造公司的税收筹划的影响。样本采用目的抽样法，有效数据为127家企业。数据分析模型由SPSS version 24和SmartPLS version 3.3.2软件程序辅助。本研究结果表明，高绩效绩效对税收筹划有正向影响，高绩效绩效对税收筹划没有影响，高绩效绩效对税收筹划没有影响。本研究的含义是需要根据适用的税法，通过最小化公司税来增加智力负荷。完善企业税收筹划。
{"title":"Pengaruh Intellectual Capital Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur","authors":"Meiry, Estralita Trisnawati","doi":"10.24912/jpa.v4i3.20031","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.20031","url":null,"abstract":"The main purpose of this research is to examine the effect of Intellectual Capital and its components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Physical Capital Efficiency (CEE) on the tax planning of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected by purposive sampling method and valid data were 127 companies. Data analysis model assisted by the SPSS version 24 and SmartPLS version 3.3.2 software program. The results of this study indicate that HCE has a positive effect on Tax Planning, CEE has no effect on Tax Planning and SCE has no effect on Tax Planning. The implication of this research is the need to increase intellectual load by minimizing corporate taxes in accordance with applicable tax laws. To improve corporate tax planning.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126189627","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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