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Journal : KIC

The Effect of Tax Avoidance, Managerial Ownership, Profit Management on Company Value Prasetya, Lambang; Faisol, Faisol; Sugeng, Sugeng
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/hyv6js89

Abstract

Research Aim : Management can practice earnings management by carrying out tax avoidance to increase profits and the value of the company whose shares it owns. Investors as owners of capital must pay attention to the financial performance of a company in increasing funds in its investment, because earnings management can be carried out by managerial parties through tax avoidance so that the company's performance looks good and attracts investors to buy it. The purpose of this study was to determine the effect of tax avoidance, managerial ownership, earnings management on firm value in case studies of manufacturing companies in the food & beverage sub-sector on the Indonesia Stock Exchange. Research Method : This research was conducted through a quantitative approach using secondary data obtained from the Indonesian stock exchange. The data used in this research is the financial data of 12 companies for 3 years. Data analysis techniques in the form of descriptive statistics, Panel Data Model Selection, classic assumption test, Panel Data Analysis, determinant coefficient and hypothesis testing Research Finding : The results showed that tax avoidance had a significant negative effect on firm value, managerial ownership had no effect on firm value and earnings management had no effect on firm value. Meanwhile, the simultaneous results of tax avoidance, managerial ownership, and earnings management have a significant effect on firm value variables.
Co-Authors Abdul Hafid Paronda Abdul Halim Daulay Adi Nur Rohman , Adi Nur Rohman Adirin Adirin, Adirin Agung, Muhammad Fadillah Seftian Agus Suryanto Ahadi, Abdi Ahmad Fauzan Aidy, Widya Aidy, Widya Romasindah Aini, Farach Azizah Akbar, Fajarullah Alfauzan Amin Amelia Nur 'Izza Amin Tohari Andi Hasad Andriani, Vivin Andy Kurniawan, Andy Anggi Pratiwi, Anggi Angraeni, Astri Annisa Fitria Annisa, Ulin Aris Sutiana Atmoko, Dwi Azizah, Windi Nur Azzahra, Suci Badrus Zaman Baidowi, Ilham Akbar Bastomi, Selam Berahman, Berahman Cahyo Budi Santoso Choirunisa, Nabilah Dadang Iskandar Mulyana` Dewi, Yohan Tri Cantika Diah Nurdiwaty Djie, Hong Dupri, Muhammad Demsi Dwi Andayani Budisetyowati, Dwi Andayani Eko Prasetyo Elfirda Ade Putri Ependi, Soleh Evie Palenewen Fadilah, Anwar Faisol Faisol Fajar, Bayu Gustiana Faradisa, Irsya Febriansyah, M. Ferry Fauzi, Ferry Firdawati, Firdawati Fitriana, Diana Fitriani Fitriani Ginting, Mira Hestina Gunaawan, Eko Habibie, Burhannudin Yusuf Hadinata, Fristian Hairullah Hairullah, Hairullah Haji, Verona Harahap, Riana Hartono, Rodi Hasniah Hasniah Heni Pujiastuti Heriana, Tutik Hermalia Putri, Cindy Agustin Hermanto, Doki Hidayah, Dhea Evanda Mu’amarotul Hotma P. Sibuea Hyperastuty, Agoes Santika Irwanto, Sofa Marwa Isnaini, Fikri Ardan Ita Purnama, Ita Jaelani, Usman Jatmiko, Didit Andri Joharuddin Zakaria, M Ohan Jr, Andre Cardenas Jr., Andre Cardenas Kamagi, Rendy Cristian Kerlooza, Yusrila Yeka Komalia, Komalia Kukuh , Kukuh Kurniawan Kurniawan Kurniawati, Indrati Dwi Linawati Linawati Liu, Yaoping Lubis, Lailatul Husna Lutfi, Aulia Maharanisa, Maharanisa Mai Puspadyna Bilyastuti Mansyur, Moh Ripan Marzuki Marzuki Miharni, Nancy Sinatra Mubazin, Riska Mahviana Muhammad Amin Bakri Muhammad Ilyas Sikki Muhammad Syukur Nasikah, Durotun Nathanael, Bob Nizar, Taufiq Nuzwir Noviani, Evita Nurdiwati, Diah Nurkharisma, Aditya Nurlaili Nurlaili Nurlaili, Lili Nyoman Kertia Oktavia, Nurbaiti Olfah, Yustina Palupi, Kenes Retno Pangihutan, Timothy Paramita, Purnomo Ratna Parjono Pebrianti, Wahyu Puji Pipit Sakti Adhi, Pipit Sakti Prabowo, Diki Prasasti, Widya Eko Prasetya, Lambang Prihatin, Lilik Probosuseno Probosuseno, Probosuseno Profianto, Mardonius Irawan Puji Astuti Puspita, Erna Putri, Anggun Utomo Putri, Melly Monika Racska, Vivyana Rahmaputri, Hafzah Rahmayani, Hesti Rakay Indramayapanna Rakhdinda Dwi Artha Qairi Riyanto, Kuncoro Budi Rofik, M Ainur Rohman , Adi Nur Rohman, Adi Nur Rohman, Adi Nur, Uni Romasindah Aidy, Widya RR. Ella Evrita Hestiandari Ruknan, Ruknan Ryul Park, Kyung S.Pd. M Kes I Ketut Sudiana . Safrudiannur Safrudiannur Sahasika, Mahiya Lintang Saifudin, Agung Samudra, Edo Saputra, Ilham Dwi Sari, Ayu Agustina Sarwansah, Rivan Sayekti, Rina Seta Samsiana Setiawan, Idang Setyo Supratno Sholeh, Mohammad Hasyim Sidik, Muhammad Taqiyuddin SIGIT PUJI WINARKO Siswoyo, Slamet Tedy Sofwan, Agus solikah, mar'atus Solikah, Mar’atus Sri Lestari SRI SETIYARINI, SRI Sri Wahyuni Subagyo, Anton Sudarman Sudarman Sudirman Sudirman Sugianto, Aris Suhardi Marli Suhartini Suhartini Sukur, Puji Sunarso Sunarso Supratno, Setyo - Suradi Suradi Suryadi Suryadi Suryanto, Wahyu Suwarto Suwarto Syahril Effendi Syahruddin, Erwin SYAMSUL HIDAYAT Takim Mulyanto Taman, Badrun Tandiayu, Windy Natalia Taufiqur Rokhman, Taufiqur Ummah, Nurul Rif'atin Untu, Zainuddin Watulingas, Jefferson Roosevelt Widiawati, Hestin Sri Widijowati, Rr. Dijan Widiyono, Widiyono Widodo, Deny Edy Widyanto, Nugraha Wijaya, Andik Wiwik Handayani Wulandari Wulandari Wulandari, Risky Wulandari, Suci Ayu Yanuar Mukhammad Yateno Yateno Yulianti, Sinta Dwi Yusril Yusril Yustiana Olfah Zidni Imanurrohmah Lubis Zulkarnaen Zulkarnaen