PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN, UKURAN PERUSAHAAN SEBAGAI MODERASI

Renita Prilly Cahyanti, Moh Ubaidillah, Maya Novitasari

Abstract


Capital Structure, Tax Planning and Dividend Policy on Company Value, Company Size as Moderation. The research objective is to analyze empirical evidence of the influence of capital structure, tax planning and dividend policy on company value with company size as a moderating variable. Population of manufacturing companies registered on the IDX in 2019-2023 and a sample of 423 companies taken based on purposive sampling technique. Quantitative approach method with secondary data collection techniques through company financial reports. The results in this study show that the capital structure and dividend policy variables do not have a significant effect on company value. Tax planning has a significant effect on company value. Dividend policy does not have a significant effect on company value. Company size cannot moderate the influence of capital structure, tax planning and dividend policy on company value.

Keywords : Capital Structure, Tax Planning, Dividend Policy, Company Value, Company Size.


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References


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