The Influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as Moderating Variable

摘要

This study aimed to analyze the influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as a moderating variable. With purposive sampling method obtained data from 481 manufacturing firms in Indonesia are taken from the Indonesia Stock Exchange 2013-2017 period. Using multiple regression and moderation analysis found that the Earnings Management have a positive influence on Firm Value and Tax Planning as well as the effect on Firm Value. As a moderating variable, Audit Quality weaken the influence of Earnings Management on Firm Value significantly but not significantly weaken the influence of Tax Planning on Firm Value.