THE EFFECT OF FINANCIAL RATIO, CORPORATE SOCIAL RESPONSIBILITY AND TAX PLANNING ON COMPANY VALUE
DOI:
https://doi.org/10.29103/micolls.v3i-.541Keywords:
Financial ratio, Corporate social responsibility, Tax planning, Corporate valueAbstract
This study is to test the influence, financial ratio, corporate disclosure social responsibility and tax
planning on corporate value. Financial ratio, corporate disclosure, social responsibility and tax
planning are used as independent variables and corporate value is used as dependent variables. This
study was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-
2021. The method of determining samples in this study uses purposive sampling methods so that from
47 populations, 16 companies were sampled. Research results show that the data have met classical
assumptions such as normal distribution data, no multicollinearity occurrence, no heteroscedasticity
occur and no autocorrelation. From the hypothesis results, the Financial Ratio has a significant effect
on Corporate Value and CSR and Tax Planning has no significant effect on Corporate Value.
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