INDRAJATI, Daniel (2026) The Influence of Good Corporate Governance and Tax Planning on The Value of Companies in The Financial Sector Listed on The IDX In 2023. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study, titled “The Impact of Good Corporate Governance and Tax Planning on Companies Value in Financial Sector Companies Listed on the IDX in 2023”, aims to analyze the extent to which Good Corporate Governance (GCG) and tax planning influence company value. Theoretically, this research is expected to contribute to the development of knowledge in the fields of accounting and financial management, particularly regarding the relationship between GCG and tax planning in enhancing company value. The findings of this study also enrich academic references by providing empirical evidence that supports or tests relevant theories, such as agency theory, and may serve as a foundation for future studies that explore similar variables or expand research in other sectors. Practically, this research offers benefits to various parties. For company management, the results can serve as an evaluation tool to improve the quality of GCG implementation and to design more efficient tax planning strategies that support the enhancement of company value. For investors and shareholders, the findings may be used as a consideration in making investment decisions. The theories used in this study are agency theory and signaling theory. The hypothesis proposed in this study are as follows: (1) H1.1: Institutional Ownership has a positive effect on the company value of financial sector companies listed on the IDX in 2023, (2) H1.2: Independent Commissioner has a positive effect on the company value of financial sector companies listed on the IDX in 2023, (3) H1.3: Audit Committee has a positive effect on the company value of financial sector companies listed on the IDX in 2023, (4) H2: Tax planning has a positive effect on the company value of financial sector companies listed on the IDX in 2023. This study uses a quantitative approach, and the type of data used is secondary data in the form of financial data from financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2023. The dependent variable in this study is company value, while the independent variable is Good Corporate Governance, which consists of three indicators: institutional ownership, independent commissioners, and the audit committee. The population of this study includes all financial sector companies listed on the IDX in 2023, totaling 104 companies. The sampling technique used is purposive sampling, resulting in 88 companies that met the criteria. The sample criteria are as follows: (1) Financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2023, (2) Financial sector companies that present consolidated financial statements in Indonesian Rupiah, (3) Financial sector companies that provide complete data on the variables being studied in 2023, (4) Profitable financial sector companies in 2023. The regression model was selected using multiple linear regression analysis with classical assumption tests, including the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of the study and data analysis using SPSS for Windows show that: (1) Independent commissioners have a positive and significant effect on company value, (2) Institutional ownership has no significant effect on company value, (3) The audit committee has a negative effect on company value, (4) Tax planning has a positive but not significant effect on company value. The theoretical implication of this study supports agency theory by demonstrating that Good Corporate Governance can help enhance company value. The practical implication of this study is expected to provide valuable input for regulators and investors, emphasizing that company value is more influenced by corporate governance practices than by tax planning efforts.

Item Type:	Thesis (Skripsi)
Nomor Inventaris:	C26034
Uncontrolled Keywords:	good corporate governance, tax planning, value of companies, effective tax rate, institutional ownership, independent commisioner, audit committee, tobins’Q
Subjects:	T > T36 Taxation
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Mr. Daniel Indrajati
Date Deposited:	28 Jan 2026 01:05
Last Modified:	28 Jan 2026 01:05
URI:	http://repository.unsoed.ac.id:443/id/eprint/39259

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