SALSABILA, Alivia Nur (2026) The Effect of Income Smoothing, Tax Risk, and Digitalization on Firm Value in the Banking Sector Based on IDX (2022–2024). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study is quantitative research using secondary data. This study uses income smoothing, tax risk, and digitalization as independent variables; firm size as a control variable; and firm value as the dependent variable. The title of this study is “The Effect of Income Smoothing, Tax Risk, and Digitalization on Firm Value in the Banking Sector Based on IDX (2022-2024).” This study aims to determine the effect of income smoothing, tax risk, and digitalization on firm value in banks in Indonesia. The population in this study is banks in Indonesia listed on the IDX. The sample in this study consists of 45 samples from 15 banks in Indonesia over a 3-year period. The sampling technique used is purposive sampling. This study employs a pooled least squares data analysis method. The results of this study indicate that income smoothing has a significant positive effect on firm value, tax risk has a significant negative effect on firm value, and digitalization has a positive but insignificant effect on firm value. These findings reinforce the role of signalling theory in explaining how financial and non-financial information is responded to by investors and enrich the literature on firm value in the context of the banking industry and the post-pandemic era.

Item Type:	Thesis (Skripsi)
Nomor Inventaris:	C26101
Uncontrolled Keywords:	Income Smoothing, Tax Risk, Digitalization, Firm Value
Subjects:	B > B420 Business enterprises V > V8 Values
Divisions:	Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User:	Mrs. Alivia Nur Salsabila
Date Deposited:	20 Feb 2026 08:52
Last Modified:	20 Feb 2026 08:52
URI:	http://repository.unsoed.ac.id:443/id/eprint/39942

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