Cindy Olivia Pangemanan, Ridho Jun Prasetyo, Lilik Handayani
{"title":"利润管理和避税对公司价值的影响","authors":"Cindy Olivia Pangemanan, Ridho Jun Prasetyo, Lilik Handayani","doi":"10.55927/ijbae.v3i1.7899","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to analyze the effect of Profit management and tax avoidance on the value of the company. The sample consisted of 28 companies with the retrieval technique using purposive sample technique in the health, transportation infrastructure, and logistics sectors listed on the IDX for 2018-2022. The results of the study state that company value is not influenced by Profit management while company value is influenced by tax avoidance.","PeriodicalId":486538,"journal":{"name":"International Journal of Business and Applied Economics","volume":"12 12","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Profit Management and Tax Avoidance on Company Value\",\"authors\":\"Cindy Olivia Pangemanan, Ridho Jun Prasetyo, Lilik Handayani\",\"doi\":\"10.55927/ijbae.v3i1.7899\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study was to analyze the effect of Profit management and tax avoidance on the value of the company. The sample consisted of 28 companies with the retrieval technique using purposive sample technique in the health, transportation infrastructure, and logistics sectors listed on the IDX for 2018-2022. The results of the study state that company value is not influenced by Profit management while company value is influenced by tax avoidance.\",\"PeriodicalId\":486538,\"journal\":{\"name\":\"International Journal of Business and Applied Economics\",\"volume\":\"12 12\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Business and Applied Economics\",\"FirstCategoryId\":\"0\",\"ListUrlMain\":\"https://doi.org/10.55927/ijbae.v3i1.7899\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Business and Applied Economics","FirstCategoryId":"0","ListUrlMain":"https://doi.org/10.55927/ijbae.v3i1.7899","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Profit Management and Tax Avoidance on Company Value
The purpose of this study was to analyze the effect of Profit management and tax avoidance on the value of the company. The sample consisted of 28 companies with the retrieval technique using purposive sample technique in the health, transportation infrastructure, and logistics sectors listed on the IDX for 2018-2022. The results of the study state that company value is not influenced by Profit management while company value is influenced by tax avoidance.
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