@thesis{thesis,
		author={Pamungkas  Septian Bayu},
		title ={Penghindaran Pajak, Manajemen Laba, dan Kebijakan Dividen Terhadap Nilai Perusahaan},
		year={2022},
		url={http://repository.unismabekasi.ac.id/1483/},
		abstract={Septian Bayu Pamungkas (41183403180074)
Tax Avoidance, Earnings Management, and Dividend Policy on Company Value.
xiii + 78 pages + 13 tables + 1 picture + 7 attachments
Keywords: Tax Avoidance; Profit management; Dividend Policy; The value of the company
This study aims to determine the effect of Tax Avoidance, Earnings Management, and Dividend Policy on Firm Value in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
The sample was selected by purposive sampling method. These results obtained 92 samples from 23 primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. However, 25 samples of outlier data were found, so the number used was 67 samples. The data analysis technique used is multiple linear regression analysis. The data processing tool is using the SPSS (Statistical Product and Service Solution) version 25.0 program.
The results of this study show that the variables of Tax Avoidance and Dividend Policy have a positive and significant effect on Firm Value, Earnings Management has no influence on Firm Value. So the implication of this research, the company is advised to continue to increase profits and manage the company with a strategy that is in accordance with the laws and regulations with the aim of increasing the value of the company so as to attract investors to invest their capital.
Bibliography: 49 (2000 ? 2022).}
		}