The Effect of Tax Planning and Company Size on Earning Management (Study on Pharmaceutical Subsector Companies on the Indonesia Stock Exchange)
Downloads
This study aims to determine the effect of tax planning and company size on earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The research method used is descriptive method. The sampling technique used purpopsive sampling so that the number of samples obtained was 16 companies. The analysis technique used is multiple regression analysis. The results show that partially tax planning has a positive effect on earnings management, it can be seen from the results of the t test or partial test, that the significance value of tax planning is 0.024 less than 0.05. And the size of the company has a significant positive effect, it can be seen from the results of the t test or partial test, that the significance value of tax planning is 0.032 less than 0.05. Simultaneous test results show that tax planning and company size affect earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021, this is indicated by the value of Fcount > Ftable with a value of sig 0.009 < 0.05.
Downloads
Amelia Winda & Hernawati Erna. (2016). Pengaruh Komisaris Independen, Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba. 10(1): 62-77
Aditama Ferry & Purwaningsih Anna (2014). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia. ISSN 0852-1875. 26(1): 33-50
Alwan, Sri Kustono. (2009). Pengaruh Ukuran, Devidend Payout, Risiko Spesifik, Dan Pertumbuhan Perusahaan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Studi Empiris Bursa Efek Jakarta 2002–2006. Jurnal Ekonomi Bisnis, Vol. 14 Nomer 3, pp. 200–203
Andriansyah & Sugiyanto (2021). The Effect of Tax Planning, Company Size and Information Asymetries on Earnings Management. 2(1): 545-555
Angin Sheli Marselina. (2021). Pengaruh Profitabilitas, Firm Size dan good Corporate Governance untuk Menguji Manajemen Laba. 1(1): 42-53
Chen Linda H, Dhaliwal and Trombley. (2007). The Impact of Earnings Management and Tax Planning on the Information Content of Earnings. www.researchgate.net/publication/228258387 , diakses 31 Juli 2022
Jones, Jennifer J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research Vo. 29 No. 2
Lazzem, S., & Jilani, F. (2018). The Impact of Leverage on Accrual based Earnings Management: The Case of Listed French Firms. Research in International Business and Finance, 44: 350-358.
Medyawati Henny, Dayanti Astri R. (2016). Pengaruh Ukuran Perusahaan terhadap Manajemen Laba: Analisis Data Panel , Jurnal Ekonomi Bisnis 21(3): 142-152
Purnama Dendi. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Manajemen Laba. JRKA Vol 3(1): 1-14
Reviani, D & Djoko,S. (2012). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan,Dan Corporate Governance Terhadap Manajemen Laba. 9(1)
Sosiawan, Santhi Yuliana. (2012). Pengaruh Kompensasi Leverage, Ukuran Perusahaan, Earnings Power Terhadap Manajemen Laba. JRAK. 8(1)
Sulistyanto, H. Sri. (2008). Manajemen Laba: Teori dan Model Empiris. Jakarta: Grasindo.
Suryani, Indra Dewi. (2010). Pengaruh Mekanisme Corporate Governance dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI. Skripsi. Program Sarjana Ekonomi Universitas Diponogoro. Semarang.
Ulfa Tifani, Zulfikar & Yulianto. (2022). Tax Planning, Company Size, Profit Management and Profitability as Moderating Variables. 1(6): 439-449
Wuyarni Eni (2012). Company Size In Response to Earnings Management and Company Performance. 15(3): 491-506
Copyright (c) 2023 Wiyarni Wiyarni, Bunyamin Bunyamin, Farida Nursari Nursari
This work is licensed under a Creative Commons Attribution 4.0 International License.
