THE MODERATION EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING MEDIATION ON GO PUBLIC FIRM VALUE IN INDONESIA’S MANUFACTURING SECTOR

Ratih Juwitaa, Iman Murtono Soenhadji, Sahala SP Panjaitan

doi:10.17762/pae.v58i3.4249

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Published: Mar 25, 2021

DOI: https://doi.org/10.17762/pae.v58i3.4249

Ratih Juwitaa, Iman Murtono Soenhadji, Sahala SP Panjaitan

Abstract

The research was conducted to analyze the moderation effect of Good Corporate Governance and tax planning mediation on go public firm value in Indonesia’s manufacturing sector. The research also used the data of 161 go public companies incorporated in the manufacturing industries on the Indonesia Stock Exchange (BEI). We tested the hypothesis by using SEM with the Wrap-PLS software. The analysis found that the mediating effects of tax planning and moderation of Good Corporate Governance Shouldbe able to increase the firm value of go public manufacturing companies in Indonesia.Good Corporate Governance builds trust and positive perceptions of shareholders on company performance which, in turn, the trust and positive perceptions of shareholders should increase the firm value.

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Vol. 58 No. 3 (2021): Volume 58 No. 3 (2021)

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