THE EFFECT OF PLANNING TAX, DEBT TO EQUITY RATIO AND MANAGERIAL OWNERSHIP ON COMPANY VALUE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD
Keywords:
Planning Tax, Debt To Equity Ratio, Managerial OwnershipAbstract
This research aims to analyze and determine the effect of planning tax, Debt to Equity Ratio (DER) and managerial ownership on company value in mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The type of data used in this research is secondary data with documentation techniques obtained from financial reports published on the IDX. The population in this study was 105 companies using purposive sampling method to obtain a sample of 21 companies. The data analysis technique used is multiple linear regression with the classical assumption test first carried out and then hypothesis tested using the t and F tests. The results of the study show that partially tax planning has a positive and insignificant effect on company value, Deb to Equity Ratio (DER) has an insignificant negative effect on company value and managerial ownership has a positive and significant effect on company value in mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Planning tax, Debt to Equity Ratio (DER) and managerial ownership simultaneously and significantly influence the company value variable in mining companies listed on the Indonesia Stock Exchange in 2019-2022References
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