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Agustin Agustin
Bagian Farmasetika Fakultas Farmasi Universitas Airlangga Surabaya
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Journal : International Journal Of Economics Social And Technology

 1 
Earnings Management and Tax Avoidance in Determining Firm Value in the Financial Sector Agustin, Agustin; Syamsul, Syamsul; Zuhroh, Siti
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 1 (2025): Maret 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i1.653

Abstract

This study explores the role of earnings management and tax avoidance in determining firm value within the financial sector in Indonesia. Employing a causal associative method with a quantitative approach, the research analyzes 68 observations from 41 financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Earnings management is measured using the Modified Jones Model, tax avoidance through the Cash Effective Tax Rate, and firm value by Tobin’s Q. Data were analyzed using multiple linear regression, supported by classical assumption tests. The findings indicate that neither earnings management nor tax avoidance has a significant impact on firm value, whether assessed individually or simultaneously. This may be attributed to strict regulatory oversight and the increasing investor focus on business fundamentals rather than accounting or tax strategies. The study highlights limitations, such as a short observation period and reduced sample size due to data cleaning. Future research is encouraged to include additional variables, extend the time frame, and consider sector-specific analyses to enhance understanding. The results provide practical insights for corporate stakeholders and contribute to academic discourse on financial reporting and firm valuation in regulated markets.
Co-Authors Abdul Wahab Agustian, Fadhlan Hatta Agustini, Elina Ainur Rofiq Alfares, Juli Dayan Alhidayah, Alhidayah Andesa, Khusaeri Andesla, Askari Andini, Andini ANGGERIYANA, SEPTA Anggraini, Fadhila Anggraini, Rima Berti ARDIANSYAH ARDIANSYAH Atalia, Atalia Bella, Bella Cecep Eli Kosasih Chusjairi, Juni Alfiah Dahnilsyah, Dahnilsyah Darmawan, Flora Honey Dewi Supu, Sri Diana Ulfah Diva, Nisrina Nazhifah Efrizoni, Lusiana Elsi Dwi Hapsari Erlinda, Susi Fauta, Ari FERLY OKTRIYEDI Finanta Okmayura Fitri Nurhayati Fitriana Fitriana Fransiskus Zoromi, Fransiskus Furnamasari, Dyan Gaurifa, Debi F Putra Ghazali, Muh Al Habibie, Dedi Rahman Hairil Akbar Hamza, St. Rahmawati Hamzah, St.Rahmawati Hasdi Aimon Herwin Herwin, Herwin Husen, Ratna Andini Hutami, Nurfitria Anisa Ilham Ary Wahyudie Inarotul A’yun Irawan, Muhammad Henrie Irfandi Irfandi, Irfandi Isjoni, Muhammad Yogi Ryantama Iskandar, Dina Nur Ismanizan, Ryan Jafar, Kamaruddin JANUARSI, RATNA Jesi Alexander Alim Joleha, Joleha Junadhi Junadhi Junadhi, Junadhi Kusmiati, Lisa Lastari, Vina Fuji Lestari, Indri Puji Mahmud Alpusari Manan, Afni Abdul Maryana Maryana, Maryana Matius Paundanan, Matius Mokodompit, Hariansyah Muhammad Rivai Mujahidah, Gita Murtiani, Farida Muslim Muslim Muzayyana, Muzayyana Nanda Indira Nelson Alexander Neni Hermita Ningsih, Septiara Noorma Rosita Norma Norma Nova Mardiana, Nova Novita, Karina Nurlaili Nurlaili Nurul Hikma Saleh, Sitti Nurvinanda, Rezka Persitiowati, Yuly Perumal, Thinagaran Pratiwi, Gessy Ade Prawira, Ade Bagus Puspitasari, Halfie Zaqiyah Gusti Putra, Jean Riko Kurniawan Putra, Septian Aditya Putri Asilestari, Putri Putri, Wanda Dwi Rahmaddeni Rahmaddeni Rahmiati Rahmiati Retno Sari Rianti, Wida Rianti Riliyantri, Sri Riyati, Riyati Rizky Meilando Rudiantoro, Danar Rukmini Rukmini Saleh, Sitti Nurul Hikma Sarma, Nyoman Sazali, Didik Selwis Raistanti, Sihqina Ramadhani Sinapoy, Muh. Sabaruddin Sitti Nurul Hikma Saleh Sri Ulfa Sentosa Sriwahyuningsih, Ade Sunarti Suprapto, Sentot Imam syahirah, nazhifah Syahrir, Syamsul Syarah, Amalia Tetti Solehati Triyani Arita Fitri Tsauroh, Salsabila Fiqrotu Tussa’diah, Halimah Tutiek Purwanti Viegas, Bonifacio de Jesus Yenny Puspitasari Yuly Peristiowati Yuwan, Ifan Alif Zahroh, Windy Septiana Zetra Hainul Putra Zuhroh, Siti