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Suciati, Puji Andrika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax avoidance and firm value: Unveiling the role of earnings management Azalia, Amanda Izumi; Suciati, Puji Andrika; Firmansyah, Amrie
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.775

Abstract

This research aims to test and analyze the effect of tax avoidance on company value with earnings management as a moderating variable in consumer goods sector companies listed on the Indonesia Stock Exchange. The object of this research is companies in the food and beverage sub-sector consumption sector during the 2020-2022 period, so there are 19 sample companies. The method used is linear regression with research results (1) Tax avoidance has a significant positive effect on company value (2) Tax avoidance has a significant effect on company value but not through earnings management. The earnings management variable cannot be used as a moderating variable model. (3) Earnings management cannot influence the relationship between tax avoidance and company value. The results of this research can then become a source of literature explaining the influence of tax avoidance on company value with earnings management as a moderating variable.
Co-Authors Amrie Firmansyah Azalia, Amanda Izumi