EFFECT OF TAX PLANNING, AUDIT QUALITY, AND CAPITAL INTENSITY ON COMPANY VALUE WITH INDEPENDENT COMMISSIONERS AS MODERATION VARIABLES.

This study aims to test tax planning, audit quality, and capital intensity against company value moderated by independent commissioners. Purposive sampling method used as a method in collecting research data and the multiple regression equation model used as statistical analysis tool. The sample in this study are 29 issuers on the Indonesia Stock Exchange, especially manufacturing sector companies whose financial statements have been published for 5 (five) years from 2017 to 2021. Based on the results of this study, it shows that audit quality has a significant effect on company value, tax planning has an insignificant effect on company value, capital intensity does not affect company value, independent commissioners strengthen the influence between tax planning and audit quality on company value, while independent commissioners do not strengthen the influence between capital intensity to the value of the company. This study can be information for shareholders, management, and interested parties in understanding and using the services of a big four public accountant that will affect audit results and can increase company value. [ABSTRACT FROM AUTHOR]