Pengaruh Kualitas Audit dalam Hubungan antara Tax Planning dengan Nilai Perusahaan

This study is performed to investigate the effect of the behavior of tax planning company management can improve the firm value by moderated audit quality. The impact of tax planning on firm value is a function of the tax savings and the effective tax rate in the financial statements. Data that used in this research is secondary data, drawn from the annual reports of companies listed on the Indonesia Stock Exchange. The research was found that tax planning affects the value of the company because of the higher agency costs by analyzing samples from mining companies listed on the Indonesian Stock Exchange for the period 2010 to 2014. This study has limitations with the studied company is a company in the mining sector. The results of this study are tax planning with an effective tax rate did not significantly affect the value of the company. Audit quality as a moderating variable, tax planning will weaken the value of the company. The research method using regression panel data. Keywords: Tax Planning, Firm Value, Audit Quality, Effective Tax Rate Tujuan dari penelitian ini adalah untuk menguji apakah perilaku perencanaan pajak yang dilakukan manajemen Perusahaan dapat meningkatkan nilai Perusahaan dengan dimoderasi kualitas audit. Dampak perencanaan pajak terhadap nilai Perusahaan merupakan fungsi dari penghematan pajak dan tarif pajak efektif dalam laporan keuangan. Data yang digunakan dalam penelitian ini merupakan data sekunder, yang diambil dari laporan tahunan Perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini berpendapat bahwa perencanaan pajak mempengaruhi terhadap nilai Perusahaan karena biaya agensi yang lebih tinggi dengan menganalisis sampel dari Perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2010-2014. Penelitian ini memiliki keterbatasan dengan Perusahaan yang diteliti adalah Perusahaan pada sektor pertambangan. Hasil penelitian ini adalah perencanaan pajak dengan tarif pajak efektif tidak signifikan mempengaruhi nilai Perusahaan. Kualitas audit sebagai variable moderasi, akan melemahkan tax planning terhadap nilai Perusahaan. Metode penelitian menggunakan data panel regresi

Pengaruh Information Asymmetry Dan Budget Participation Terhadap Managerial Performance Dengan Goal Commitment Sebagai Variabel Intervening

Performance manager in a corporation it is important to determine the success of our goals and objectives that have been set by the central management. The executive manager at the branch office is required to achieve the objectives and targets, therefore they must have a commitment to the goals to be achieved by the company. This study empirically investigate the antecedents, mediation, and the outcome variable of budget participation in branch distribution companies, sales of vehicles (cars). The branch company received the targets set by the management of the center has information that will be different with the real in the enterprise branch, the so-called information asymmetry. The research proposes that the asymmetry of information between supervisors and subordinates created the need for the achievement of the performance manager mediated by goal commitment. Besides the participation of the budget to achieve the performance manager is also mediated by goal commitment.Based on a questionnaire survey of 98 managers at the branch office distribution company Toyota brand vehicles in Jakarta and Bandung. The data were analyzed using structure equation modeling (SEM) of analysis of Partial Least Squere (PLS), SmartPLS program). We found that budgetary participation has a significant positive effect on the achievement of the performance of managers with goal commitment mediated by the manager. This contrasts with the results of the information asymmetry that is not a positive influence on the performance of managers whose goal commitment is mediated by the manager. With the goal of the commitment of the branch manager it will increase the performance of the manager itself so that it will achieve its goals set forth by the central management. This research will be beneficial for the company in general and for organizations in developing countries in particular realize that the budget does not increase the participation of managerial performance in the absence of a strong commitment to the company's