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p-Index From 2021 - 2026
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All Journal Branding: Jurnal Manajemen & Bisnis
Rita Dwi Putri
Universitas Mahaputra Muhammad Yamin, Solok
Economics, Econometrics & Finance

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EARNINGS MANAGEMENT, ASSET GROWTH, AND TAX AVOIDANCE: THEIR EFFECT ON FIRM VALUE ON THE INDONESIA STOCK EXCHANGE : (An Empirical Study of IDX Kompas 100 Companies, 2021-2024) Nidia Anggreni Das; Rita Dwi Putri; Hidayanti Fitra
Branding: Jurnal Manajemen dan Bisnis Vol 5 No 2 (2026): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v5i2.58682

Abstract

Investor confidence in a company is largely shaped by how reliable the signals embedded in its financial statements are perceived to be. Because the manipulation of financial reports remains a recurring problem in Indonesia, doubts about the trustworthiness of disclosed information continue to surface, which makes careful scrutiny of such signals essential before any investment decision is made. This study examines how Earnings Management (X1), Asset Growth (X2), and Tax Avoidance (X3) affect Firm Value (Y) among companies listed in the IDX Kompas 100 index during 2021-2024. Adopting a quantitative approach, the research draws on secondary data taken from corporate annual reports, yielding 132 firm-year observations chosen through purposive sampling. Multiple linear regression using SPSS version 26 was applied to examine both the partial and simultaneous relationships among the variables. The results show that Earnings Management and Tax Avoidance each exert a significant partial effect on Firm Value, whereas Asset Growth does not; taken together, however, the three variables produce a significant simultaneous effect. These findings lend support to signaling theory, demonstrating that the manner in which firms manage earnings and structure their tax strategy functions as an important signal for investors evaluating corporate credibility, while also offering managers practical guidance for designing policies that enhance firm value.
Co-Authors Edwin Anwar Etika Melsyah Putri, Etika Melsyah Handayani, Reti Hidayanti Fitra Ilham Junaidi Jeprimansyah Jeprimansyah Lili Wahyuni Nidia Anggreni Das Rasidah Nasrah Yendi Putra