Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal IIJSE
Nur Anita Chandra Putry
Universitas Sarjanawiyata Tamansiswa, Kota Yogyakarta, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Profitability, Profit Changes, Profit Management, and Tax Management on Company Value (Case Study of Manufacturing Companies Listed on the IDX 2020–2024) Nur Anita Chandra Putry; Sya’ib Muhammad Hanif
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.10355

Abstract

This study aims to analyze the influence of profitability, profit changes, profit management, and tax management on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Firm value is an important indicator reflecting shareholder welfare and is a primary consideration for investors in making investment decisions. Internal factors such as a company's ability to generate profits, the dynamics of profit changes, profit management practices, and tax management strategies are suspected to play a role in influencing firm value. This research method applies a quantitative approach by using a data sample of 220 manufacturing companies on the IDX using sampling techniques, taking several things into consideration, and analyzing data using SPSS 20. The independent variables in this study are profitability, earnings changes, earnings management, and tax management, while the dependent variable is firm value. Based on the data analysis, this study found that profitability and earnings changes have a positive influence on firm value. In addition, earnings management and tax management showed a negative influence on firm value.
Co-Authors Sya’ib Muhammad Hanif