PENGARUH PROFITABILITAS DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN (Studi Empiris: Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022)

In today's business world, companies are required to be able to improve their quality to stay competitive with their competitors. One way to improve the quality of a company is to increase the value of the company. Company value is an important indicator that reflects the success and financial health of a company. Company value is not only influenced by external factors such as market conditions and competition, but also by internal factors, such as profitability and profit management policies implemented by the company. This study uses a quantitative approach with data used by manufacturing companies listed on the IDX in 2022. The sampling technique used is purposive sampling. The results of the study show that profitability has a significant positive effect on company value. earnings management does not have a significant effect on company valueThe results of this study indicate that investors pay attention to ROA as a consideration in their investment decisions. and the earnings management carried out will not provide a profitable response to the company's value.