PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA

This study aims to determine the effect of tax planning, managerial ownership and company size on earnings management in the manufacturing companies of the automotive sub sector and components listed on the Indonesia Stock Exchange (IDX). Sampling in this study uses purposive sampling, namely the determination of samples based on certain criteria, the sample used is 4 (four) automotive sub sector manufacturing companies and components that have met the specified criteria. The results of this study indicate that partially tax planning has a positive and not significant effect on earnings management while managerial ownership and company size have a positive and significant effect on earnings management. However, simultaneous tax planning, managerial ownership and firm size have a positive and significant effect on earnings management. From the results of this study, researchers provide some suggestions for further research to get better results because the results obtained by researchers are still lacking and further research needs to be done.

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Analisis Faktor yang Mempengaruhi Earning Management di Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2015-2019

Horizon ◽

10.22202/horizon.v1i4.4945 ◽

2021 ◽

Vol 1 (4) ◽

pp. 733-747

Author(s):

Geni Ramadhani ◽

Citra Ramayani ◽

Nilmadesri Rosya

Keyword(s):

Earnings Management ◽

Cash Flow ◽

Firm Size ◽

Consumer Goods ◽

Stock Exchange ◽

Free Cash Flow ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Consumer Goods Industry

This study aims to analyze: The effect of profitability, leverage, company size, managerial ownership, free cash flow on earnings management in manufacturing companies in the consumer goods industry listed on the IDX in 2015-2019. Earnings management is measured by discretionary accruals with the modified Jones model. The population in this study were all manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange with a sample size of 13 companies. The data used in this study are data on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019 using panel data regression. The results of this study indicate that profitability has no significant effect on earnings management. Leverage has a significant effect on earnings management. Firm size has no significant effect on earnings management. Managerial ownership has a significant effect on earnings management. Free cash flow has no significant effect on earnings management. Profitability, leverage, firm size, managerial ownership, free cash flow simultaneously have a significant effect on earnings management.Keywords: Profitability, Leverage, Company Size, Managerial Ownership, Free Cash Flow and Earnings Management

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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v3i1.676 ◽

2017 ◽

Vol 3 (1) ◽

Cited By ~ 2

Author(s):

Dendi Purnama

Keyword(s):

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Company Size ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Positive Effect

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

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The Effect Of Information Asymmetry, Company Size And Managerial Ownership On Income Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange)

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v19i1.505 ◽

2021 ◽

Vol 19 (1) ◽

pp. 62

Author(s):

Farid Addy Sumantri ◽

Agus Kusnawan ◽

Rr. Dian Anggraeni

Keyword(s):

Earnings Management ◽

Information Asymmetry ◽

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Management Ownership

Earnings Management is the action of a manager by presenting reports that increase or decrease profit for the current period of the business unit for which is responsible, without causing an increase or decrease in the unit's long-term economic profitability. The purpose of this study was to examine the effect of information asymmetry, Company Size and Management ownership of Earnings Management in various industry sector companies listed on the Indonesia Stock Exchange 2017-2019. The sample used in this study consisted of 93 samples of various industrial, basic and chemical sector companies listed on the Indonesia Stock Exchange during the 2017- 2019 periods. The sample was selected using purposive sampling method. Earnings management is proxied by Discretionary Accrual using the Modified Jones Model. The data analysis method used in this research is multiple linear regression analysis. The results showed that information asymmetry has an effect on earnings management, firm size has no effect on earnings management, and management ownership has no effect on earnings management. The results of this study also prove that simultaneously information asymmetry, firm size and managerial ownership have an effect on earnings management

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PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v11i2.1387 ◽

2018 ◽

Vol 11 (2) ◽

Author(s):

Leem Sufia ◽

Ernie Riswandari

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Control Variable ◽

Secondary Data ◽

Capital Intensity ◽

Tax Planning ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Result Show

ABSTRACT: Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness. Keyword : Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage. ABSTRAK: Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas terhadap tax aggressiveness. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode nonprobability sampling, yaitu tipe purposive sampling. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap tax aggressiveness. Sedangkan proporsi komisaris independen, capital intensity, dan likuiditas tidak berpengaruh terhadap tax aggressiveness. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan leverage menunjukkan terdapat pengaruh terhadap tax aggressiveness. Kata kunci: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, capital intensity, likuiditas, ukuran perusahaan, leverage.

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THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

2019 ◽

Vol 6 (1) ◽

pp. 19

Author(s):

Mayasari Mayasari ◽

Ayu Yuliandini ◽

Intan Indah Permatasari

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Company Size ◽

Negative Effect ◽

Positive Effect

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i1.10805 ◽

2019 ◽

Vol 4 (1) ◽

pp. 131

Author(s):

Indah Rahmadini ◽

Nita Erika Ariani

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Institutional Ownership ◽

Tax Planning ◽

Audit Committees ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate

This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning.Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning

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Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

Jurnal Ekonomi ◽

10.24912/je.v23i2.372 ◽

2018 ◽

Vol 23 (2) ◽

Author(s):

Rini Tri Hastuti

Keyword(s):

Earnings Management ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Manufacturing Companies ◽

Return On Equity ◽

Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

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PENGARUH KECAKAPAN MANAJERIAL, PENERAPAN CORPORATE GOVERNANCE, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2017)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v5i2.5072 ◽

2019 ◽

Vol 5 (2) ◽

pp. 165

Author(s):

Binsar Simajuntak ◽

Lucky Amirullah Anugerah

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Company Size ◽

Manufacturing Companies ◽

Managerial Skills ◽

Positive Effect

The purpose of this study was to examine the effect of Managerial Skills, Corporate Governance, Bonus Compensation, Leverage on Earnings Management with Company Size as a moderating variable. Managerial ownership is measured using Confirmatory Factor Analysis, Corporate Governance is measured based on the Asean Corporate Governance Balance Scorecard, Bonus Compensation is measured by the company's dummy compensation bonus, Leverage is measured using the debt to equity ratio, Company Size is measured using Log Natura of total assets, and Profit management is measured by using the Stubben model with the Conditional revenue model proxy.Hypothesis testing is done by using multiple regression models by first performing a classic assumption test. The population and sample used in this study were 80 companies with a total of 181 observation samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results of this study are (1) Managerial skills do not have a positive effect on earnings management (2) Corporate governance does not negatively affect earnings management (3) Bonus compensation has a positive effect on earnings management (4) Leverage has a positive effect on earnings management (5) Size company has a negative effect on earnings management (6) Company size does not weaken the positive influence of managerial skills on earnings management (7) Firm size does not weaken the negative influence of corporate governance on earnings management (8) Firm size weakens the positive effect of bonus compensation on earnings management (9) Company size weakens the positive influence of leverage on management.

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Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v5i1.10834 ◽

2021 ◽

Vol 5 (1) ◽

pp. 77

Author(s):

Hanseto Suhardi

Keyword(s):

Firm Size ◽

Chemical Industry ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Size Variable

Investor perception of the company as seen from the Firm Value, much factors can affect Firm Value, but the authors only examine three variables, namely Leverage (DAR), Profitability (ROA), and Company Size = Ln (Total assets). This study aims to determine and analyze the effect of Leverage (DAR), Profitability (ROA), and Firm Size on Firm Value of manufacturing companies of the basic and chemical industry. The population in this study is manufacturing companies of the basic and chemical industry which are listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The sampling technique uses purposive sampling, based on the sampling criteria has succeeded in gathering 31 of 76 companies manufacturing basic and chemical sectors. The results showed that the Leverage variable had no effect on Firm Value, the Profitability variable had an effect on Firm Value, and the Firm Size variable had an effect on Firm Value. Persepsi Investor terhadap suatu perusahaan dilihat dari Nilai Perusahaan, Banyak faktor yang bisa mempengaruhi Nilai Perusahaan, tetapi penulis hanya meneliti tiga variabel yaitu Leverage (DAR), Profitabilitas (ROA), dan Ukuran Perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Leverage (DAR), Profitabilitas (ROA), dan Ukuran Perusahaan terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Teknik pengambilan sampel menggunakan purposive sampling, berdasarkan kriteria sampling telah berhasil mngumpulkan 31 dari 76 perusahaan manufaktur sektor dasar dan kimia. Hasil penelitian menunjukkan bahwa variabel Leverage tidak berpengaruh terhadap Nilai Perusahaan, variabel Profitabilitas berpengaruh terhadap Nilai Perusahaan, dan variabel Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan.

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PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA

Jurnal Ilmiah Manajemen Ekonomi & Akuntansi (MEA) ◽

10.31955/mea.vol2.iss3.pp84-108 ◽

2018 ◽

Vol 2 (3) ◽

pp. 129-150

Author(s):

Dea Safitri Ayu Lestari ◽

Ia Kurnia ◽

Yuniati Yuniati

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Tax Planning ◽

Company Size ◽

Manufacturing Companies

This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable. This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis. The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.

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