The Effect of Institutional Ownership, Managerial Ownership and Deferred Tax Expense on Earnings Management in Indonesia

2021 ◽  
Vol 1 (3) ◽  
pp. 243-250
Author(s):  
Indra Kusumawardhani ◽  
Sri Luna Murdianingrum
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Deferred Tax ◽  
Tax Expense

The goal of this research was to see how Institutional Ownership, Managerial Ownership, and Deferred Tax Expense affected Earnings Management. In this study, 811 non-financial businesses listed on the Indonesia Stock Exchange from 2017 to 2019 were used as a sample. The independent factors in this study were Institutional Ownership, Managerial Ownership, and Deferred Tax Expense, while the dependent variable was Earnings Management. Multiple linear regression analysis was used to analyze the data in this study. This study's findings suggest that institutional and managerial ownership have an impact on earnings management. The Variable for Deferred Tax Expenses has no effect.

scholarly journals Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual

1970 ◽  
Vol 4 (01) ◽  
pp. 117-133
Author(s):  
Khuwailid Khuwailid ◽  
Nur Hidayat
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Analytical Technique ◽  
Deferred Tax ◽  
Tax Expense

ABSTRACT The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings. ABSTRAK Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual. JEL Classification: G32, H25, M41

scholarly journals Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual

1970 ◽  
Vol 4 (01) ◽  
pp. 117-133
Author(s):  
Khuwailid Khuwailid ◽  
Nur Hidayat
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Analytical Technique ◽  
Deferred Tax ◽  
Tax Expense

ABSTRACT The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings. ABSTRAK Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual. JEL Classification: G32, H25, M41

scholarly journals Factors Affecting Company's Capability in Performing Integrated Reporting: An Empirical Evidence From Indonesian Companies

2018 ◽  
Vol 7 (2) ◽  
pp. 141
Author(s):  
Putu Sukma Kurniawan ◽  
Made Arie Wahyuni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Contrast Level ◽  
Integrated Reporting ◽  
Factors Affecting

<p>This study examines the factors that affect the company's capability to perform integrated reporting. The analysis used in testing the hypothesis is multiple linear regression analysis. Results show that company’s size has positive and significant connection and stakeholder’s pressure has negative and significant connection with the company’s capability in performing integrated reporting. In contrast, level of company’s profitability, company’s managerial ownership, and company’s institutional ownership did not have enough connection with company’s capability in performing integrated reporting.</p><p> </p>

scholarly journals Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia

2020 ◽  
Vol 1 (3) ◽  
pp. 172-185
Author(s):  
Raden Arief Wibowo
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
The Relationship ◽  
Tax Expense

This research aims to examine the effect of deferred tax expense, tax planning, managerial ownership on earnings management which is moderated by institutional ownership in manufacturing companies in the indonesia stock exchange in 2015-2018. The research sample was 16 companies. The sampling technique in the research used the purposive sampling method. This research uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with the help of the IBM SPSS 24 program. The results of this study indicate that simultaneously the variables of defererred tax expense, tax planning, managerial ownership affect earnings management. Whereas partially deffered tax expense affect earnings management, tax planning and managerial ownership do not affect earnings management. Institusional ownership is able to influence (weaken) the relationship between deffered tax expense on earnings management, institusional ownership is able to influence (strengthen) the relationship between managerial ownership on earnings management, but institusional ownership is not able to influence the relationship between tax planning on earnings management

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2015-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 97-109
Author(s):  
Nensi Yuniarti ◽  
Elvis Nopriyanti Sherly ◽  
Dewi Nopita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis

 This study aims to examine (1) Institutional ownership Against Tax Avoidance and (2) Independent Board of Commissioners Against Tax Avoidance in LQ-45 companies registered in Indonesia Stock Exchange (IDX). This research is quantitative research. The population in this study were all LQ-45 companies listed on the Stock Exchange in 2015-2017. While the sample of this study was determined by purposive sampling method to obtain 29 sample companies. The type of data used is secondary data obtained from www.idx.co.id and sample company websites. The analytical method used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of the study concluded: institutional ownership and independent board of commissioners proved to have a significant effect on tax avoidance. The results of this study, it is suggested to add other variables that are thought to influence tax avoidance such as: audit quality, audit committee, management compensation, and managerial ownership.

scholarly journals ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 6 (1) ◽  
pp. 57
Author(s):  
Olifia Tala ◽  
Herman Karamoy
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Basic Industry ◽  
Industry Sectors

This study aimed to analyze the profitability and leverage to earnings management. The population of this study is chemical and basic industry sectors manufacturing companies who were registered in Indonesian Stock Exchange from 2012 to 2015. 14 companies in chemical and basic industry sectors manufacturing companies category was used as sample, conducted by using purposive sampling method. Data were analyzed using multiple linear regression analysis with SPSS version 24. The results showed that profitability affects significantly, and leverage have no significant effects on earnings management.  Keywords: Profitability, Leverage, Earnings Management.

scholarly journals ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 145-160
Author(s):  
Randi Febrian ◽  
Tertiarto Wahyudi ◽  
Ahmad Subeki
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.

scholarly journals Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening

2021 ◽  
Vol 7 (2) ◽  
pp. 207-216
Author(s):  
Suriani Ginting ◽  
Sonya Enda Natasha S. Pandia ◽  
Evi Juita Wailan'An
Keyword(s):  
Regression Analysis ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Deferred Tax ◽  
Aggregate Amount ◽  
Tax Expense

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of  Rvenue  on Tax  Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense  on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

scholarly journals Pengaruh Book Tax Differences dan Struktur Kepemilikan Saham terhadap Persistensi Laba

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Endah Lailatul Mu'arofah ◽  
Ihyaul Ulum ◽  
Gina Harventy
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Manufacturing Companies

The aim of this study is to get empirical evidence about the influence of book tax differences (BTD) and managerial ownership to earnings persistence. BTD is separated into normal BTD and abnormal BTD, and classified into positive BTD and negative BTD. There are four components that are tested in BTD, namely large positive abnormal BTD (LPABTD), large negative abnormal BTD (LNABTD), large positive normal BTD (LPNBTD), and large negative normal BTD (LNNBTD). The ownership structure that tested is managerial ownership. This research uses multiple linear regression analysis with population of manufacturing companies in Indonesia Stock Exchange. The result shows that companies with LPABTD, LNABTD, and LPNBTD have higher earnings persistence than companies without the components. Conversely, companies with LNNBTD have lower earnings persistence than companies without the components. The structure of managerial stock ownership increases the earnings persistence unless the companies have large negative normal BTD. Key words: book tax differences, earnings persistence, managerial ownership, tax planning

scholarly journals Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

2017 ◽  
Vol 14 (4) ◽  
pp. 105-120 ◽  
Author(s):  
Yulia Saftiana ◽  
Mukhtaruddin ◽  
Krisna Winda Putri ◽  
Ika Sasti Ferina
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership

Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.

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