Pengaruh Tax Planning Dan Suku Bunga Sbi Terhadap Harga Saham Dengan Kinerja Keuangan Sebagai Variabel Pemoderasi
Keywords:
Financial Performance, Interest Rate (SBI), Stock Price, Tax PlanningAbstract
This study aims to analyze the effect of Tax Planning and interest rates (SBI) on stock prices moderated by financial performance by collecting data on the publication of annual financial statements of automotive industry companies that have been listed on the IDX and in accordance with the sample selection criteria. The independent variables are Tax Planning and interest rates (SBI), the dependent variable is stock prices and financial performance as moderating variables. The research location is a company listed on the Indonesia Stock Exchange (IDX). The population in this study is the automotive industry companies listed on the Indonesia Stock Exchange (IDX), chosen as the research population because this sector has an average annual sales increase and decrease. The sample selection used for this research is Purposive Sampling method, this method selects samples to focus on certain goals. Data obtained from the Indonesia Stock Exchange (IDX) which is then processed and analyzed using Eviews version 9. The results of this study indicate that Tax Planning has no effect on stock prices, interest rates (SBI) affect stock prices and financial performance can strengthen Tax Planning on Stock price.
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