JURNAL MANAJEMEN MOTIVASI
Vol 22 No 1 (2026): Jurnal Manajemen Motivasi

The Effect of Tax Planning, Earning Volatility, and Financial Statement Integrity on Firm Value with Financial Stability as a Moderator in Southeast Asia

Anis Masluhah (Unknown)
Tambun, Sihar (Unknown)

Article Info

Publish Date
19 Feb 2026

Abstract

This study tests the effects of tax planning, earnings volatility, and financial statement integrity on firm value, with financial stability as a moderator, among Southeast Asian technology firms (2022–2024). From the Indonesia, Malaysia, and Singapore stock exchanges, 29 firms were selected (87 firm-year observations). Random-effects panel regression with interaction terms indicates no direct impact of tax planning, earnings volatility, or reporting integrity on firm value, and no moderating effect of stability on tax planning or integrity. Yet stability significantly amplifies a negative volatility–value relationship: when firms are financially stable, higher earnings volatility lowers market valuation. Keywords: Earning Volatility; Financial Stability; Financial Statement Integrity; Firm Value; Tax Planning

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...