Pengaruh Penghindaran Pajak, Manajemen Laba dan Kepemilikan Intitusional terhadap Nilai Perusahaan

Abstract

The purpose of this research is to examine the impact of Tax Avoidance, Earnings Management, and Institutional Ownership on Company Value. This research took samples from Consumer Non-Cyclicals companies registered at PT. Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research utilized a purposive sampling method and obtained 28 research samples. The type of hypothesis testing used in this research is multiple regression analysis. We found the results that: (1) tax avoidance has no effect on firm value, (2) earnings management has a significant negative effect on firm value and (3) institutional ownership has a significant negative effect on firm value.