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All Journal Amkop Management Accounting Review (AMAR)
Mahendra, Ida Wayan
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Humanities Economics, Econometrics & Finance Social Sciences

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Determining Company Value: The Role of Tax Planning, Profit Management, and Liquidity in the Tourism and Recreation Industry Mahendra, Ida Wayan; Trianasari, Trianasari; Suarmanayasa, I Nengah
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3617

Abstract

This study aims to examine the effect of tax planning, earnings management, and liquidity on firm value in the tourism and recreation industry listed on the Indonesia Stock Exchange during the 2020–2023 period. This research employs a quantitative approach with an explanatory method. The data used are secondary data obtained from annual financial statements, with a total sample of 38 companies or 152 observations selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software after fulfilling classical assumption tests. The results indicate that tax planning, earnings management, and liquidity each have a positive and significant effect on firm value. Furthermore, these variables simultaneously have a significant influence on firm value. The findings suggest that effective tax management, reasonable earnings management practices, and adequate liquidity levels enhance investor confidence and increase firm value in the capital market. This study provides empirical evidence on the determinants of firm value in the tourism and recreation sector, which remains relatively underexplored in accounting and finance literature.
Co-Authors I Nengah Suarmanayasa Trianasari