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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Hermawan, Bagas Setya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Profit Management and Tax Avoidance on Company Value : (Empirical Study on the Retail Trade Sector Listed on the IDX in 2019 – 2024) Hermawan, Bagas Setya; Santosa, Agus Budi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.771

Abstract

This study aims to analyze the effect of tax avoidance and profit management on the value of companies in the retail trading sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. This study uses a quantitative approach with multiple linear regression analysis methods. The research data is obtained from the company's officially published annual financial statements. The results show that tax avoidance has a significant effect on company value, which indicates that an effective tax management strategy is able to increase after-tax profits and strengthen investor perception. In addition, profit management has also been shown to have a significant effect on company value, which shows that profit reporting arrangements can be used as a positive signal for investors in assessing the company's performance and prospects. These findings support signal theory and agency theory, which explain that profit and tax management practices are carried out to reduce information asymmetry and increase company value. Simultaneously, the two independent variables are able to explain most of the variation in company value, although there are still other factors outside the research model that also affect the company's value.
The Effect of Profit Management and Tax Avoidance on Company Value : (Empirical Study on the Retail Trade Sector Listed on the IDX in 2019 – 2024) Hermawan, Bagas Setya; Santosa, Agus Budi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.771

Abstract

This study aims to analyze the effect of tax avoidance and profit management on the value of companies in the retail trading sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. This study uses a quantitative approach with multiple linear regression analysis methods. The research data is obtained from the company's officially published annual financial statements. The results show that tax avoidance has a significant effect on company value, which indicates that an effective tax management strategy is able to increase after-tax profits and strengthen investor perception. In addition, profit management has also been shown to have a significant effect on company value, which shows that profit reporting arrangements can be used as a positive signal for investors in assessing the company's performance and prospects. These findings support signal theory and agency theory, which explain that profit and tax management practices are carried out to reduce information asymmetry and increase company value. Simultaneously, the two independent variables are able to explain most of the variation in company value, although there are still other factors outside the research model that also affect the company's value.
Co-Authors Agus Budi Santosa