Profitability and tax avoidance on company value moderated profit management

Mardiana, Mardiana ORCID: https://orcid.org/0000-0003-1722-0248 (2024) Profitability and tax avoidance on company value moderated profit management. Presented at Proceedings of the International Conference of Islamic Economics and Business (ICONIES), 26 September 2024, Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang.

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Abstract

Company value is the public's view or belief in a company. A high company value indicates that the
company's performance is good. Good performance will have an impact on future prospects that can
be trusted by investors and the public. This study is to examine the influence of profitability, and tax
avoidance on the value of companies moderated by profit management. This type of research is
quantitative research. The study population is food and beverage companies listed on the Indonesia
Stock Exchange for the 2021-2023 period. Sampling techniques based on cretaria. The number of
samples in this study is 60. The data analysis technique uses Moderated Regression Analysis (MRA).
The results of the study show that profitability and tax avoidance affect the value of the Company.
Profit management moderates the relationship between profitability and tax avoidance to the value
of the Company. The implication of this research is that tax avoidance and profit management can
be carried out by companies within reasonable limits can increase the value of the company. The
novelty of this study uses profit management as a moderation of the relationship between tax
avoidance and profitability to company value

Item Type:	Conference (Speech)
Additional Information:	profitability and tax avoidance on company value moderated profit management
Keywords:	tax avoidance; profitability; earnings management; firm value
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Management
Depositing User:	mardiana mardiana
Date Deposited:	29 Nov 2024 12:27

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