Journal Of Management, Accounting, Tourism & Hospitality (JOMATH)

ANALISIS PENGARUH PERENCANAAN PAJAK, LEVERAGE & UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020)

Novia Sanjaya

Universitas Bunda Mulia

STEPHANI KURNIAWAN

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Keywords: Earnings Management, Tax Planning, leverage, Size Company

Abstract

This study aims to determine the effect of the implementation of tax planning, leverage, and company size on earning manajemen. Therefore, researchers need to conduct several tests on the independent variables consisting of Tax Planning, Leverage, and Company Size while the dependent variable is Earning Manajemen.

The population in this study were all Manufacturing companies listed on the Indonesia.Stock Exchange for 4 years, namely 2017 to 2020. The sampling technique used purposive sampling technique so that 27 manufacturing and 108 data Manufacturing companies were obtained whichcould be used as research samples.

In this study statistical measurements used SPSS 25 software, the results of the Coefficient of Determination Test (R2) showed that earnings management was influenced by the variables Tax Planning, Leverage and Firm Size by 10.5%, while the rest was influenced by other variables. Statistical test F shows that the variable tax planning, leverage and firm size have a significant effect simultaneously (together) on earnings management.

The results of this study are partially, the Planning Tax and Leverage ratio has no effect on Earning Manajemen. Company Size have a influence on Earning Manajemen in the Manufacturing companies of the consumer goods sector on the Indonesia Stock Exchange (IDX) in 2017-2020.