Corporate Governance dalam memoderasi Nilai Perusahaan: Inventory Turnover, Tax Planning dan Earning Quality

Abstract

This study aims to determine the Effect of Inventory Turnover, Tax Planning, and Earning Quality on Company Value with Corporate Governance as a Moderating Variable (Study of Companies Listed on the Jakarta Islamic Index 30 for the 2019-2023 Period). This study is a type of quantitative research with secondary data using purposive sampling techniques. The sample used was 12 companies listed on the JII 30 for the 2019-2023 period. Based on the test results using Eviews 12, it can be found that Inventory Turnover has no significant effect on Company Value, Tax Planning has a significant negative effect on Company Value, Earning Quality has no significant effect on Company Value. The Corporate Governance variable cannot moderate the effect of Inventory Turnover on Company Value, the Corporate Governance variable is able to moderate Tax Planning and Earning Quality on Company Value.