Kennedy, Posma Sariguna Johnson and Franstitus, Theresia Feolina and Tobing, Emerald G.M. (2021) The Effect of Leverage, Tax Planning, and Company Size on Earnings Management. In: INTERNATIONAL CONFERENCE OF SOCIAL RESEARCH WITH MULTIDISCIPLINARY APPROACH (ICSRMA) 2021, JULY 31 - AUGUST 1, 2021.
|
Text
TheEffectofLeverageTaxPlanningandCompanySize.pdf Download (816kB) | Preview |
Abstract
This study aims to determine the effect of leverage, tax planning, and company size on earnings management. The research method used is a descriptive method with quantitative research using statistical techniques of multiple linear regression analysis. The population in this study are nonmanufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Sampling using purposive sampling technique, where obtained a sample of 19 companies. Sources of data in this study are secondary data from www.IDX.co.id and the company's website, each of which is in the form of a company's annual financial report for three years in the 2014 to 2018 period. The results show that tax planning and company size affect earnings management. At the same time, the variable leverage and interest rates do not affect earnings management. Simultaneously, leverage, tax planning, and company size significantly affect earnings management in nonmanufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | SOCIAL SCIENCES |
| Depositing User: | Mr. Edi Wibowo |
| Date Deposited: | 13 Jan 2022 07:41 |
| Last Modified: | 13 Jan 2022 07:41 |
| URI: | http://repository.uki.ac.id/id/eprint/6177 |
Actions (login required)
 |
View Item |
