Pengaruh Tax Planning, Kebijakan Dividen, dan Manajemen Laba terhadap Firm Value
Keywords:
Tax Planning, Dividend Policy, Earnings Management, Firm Value, Manufacturing CompaniesAbstract
This study aims to analyze the influence of tax planning, dividend policy, and earnings management on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study employs a quantitative method, with data processing conducted using E-Views 10 software. The research sample consists of 13 companies selected through purposive sampling. The results indicate that tax planning, dividend policy, and earnings management each exert an influence on firm value. These findings suggest that tax planning, dividend policy, and earnings management practices are factors considered by investors when assessing firm value in the capital market.
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