PENGARUH PERENCANAAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022
Bibliographic record
Abstract
Analisis ini bertujuan untuk menguji pengaruh perencanaan pajak dan GCG terhadap nilai perusahaan sektor energi yang tercatat di BEI periode tahun 2020-2022. Variabel independennya menggunakan perencanaan pajak dan GCG, sementara variabel dependennya adalah nilai perusahaan. Data diperoleh dari laporan keuangan konsolidasi perusahaan sektor energi yang tercatat di BEI selama tiga periode penelitian, yaitu tahun 2020 – 2022, sehingga memperoleh 51 sampel untuk diolah. Analisis regresi linier berganda dilakukan untuk menunjukkan pengaruh variabel independen terhadap variabel dependen. Hasil analisis menujukkan bahwa perencanaan pajak berpengaruh terhadap nilai perusahaan, sedangkan kepemilikan institusional, kepemilikan manajerial, komisaris independen dan komite audit tidak berpengaruh terhadap nilai perusahaan.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.003 | 0.003 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.005 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.004 |
| Open science | 0.003 | 0.001 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.002 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".