Peran Transparansi Perusahaan dalam Mengendalikan Manajemen Laba dan Agresivitas Pajak terhadap Nilai Perusahaan
DOI:
https://doi.org/10.37481/jmeb.v6i3.2341Keywords:
Corporate Transparency, Earnings Management, Tax Aggressiveness, Firm ValueAbstract
This study aims to determine the effect of earnings management and tax aggressiveness on firm value, with corporate transparency as a moderating variable. The study subjects were companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used was purposive sampling, resulting in a sample of 44 companies processed from a population of 132 companies. The data used in this study is secondary data with a quantitative approach, sourced from annual financial statements and company annual reports. Data analysis was performed using panel data regression with the aid of EViews 12 software. The results indicate that earnings management and tax aggressiveness simultaneously influence firm value. Partially, earnings management has no effect on firm value, and tax aggressiveness does. Furthermore, corporate transparency does not moderate the relationship between earnings management and firm value, nor the relationship between tax aggressiveness and firm value.
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