税收管理、盈利能力、流动性、杠杆和企业规模对企业价值的影响

Nadya Mei Aulia, G. Anggana Lisiantara
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摘要

本研究旨在研究2016-2020年期间在印度尼西亚证券交易所上市的房地产公司的税收管理、盈利能力、流动性、杠杆和公司规模对公司价值的影响。本研究的抽样技术采用目的性抽样技术。本文使用的数据为二手数据,以公司财务报表的形式从印尼证券交易所官方网站www.idx.co.id获取。本研究使用的样本数量为74家公司。研究结果表明,税务管理、流动性、杠杆对企业价值没有影响。而盈利能力和企业规模对企业价值有显著的正向影响。
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PENGARUH MANAJEMEN PAJAK, PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
This study aims to examine the effect of tax management, profitability, liquidity, leverage, and firm size on firm value in property and real estate companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sampling technique in this study used a purposive sampling technique. The data used is secondary data in the form of company financial statements obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The number of samples used in this study were 74 companies. The results obtained in this study are tax management, liquidity, leverage have no effect on firm value. However, profitability and firm size have a positive and significant effect on firm value.
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