PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this stud...
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doaj-f1adce0134ed4044a76b3334803dbdc82020-11-25T03:29:04ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112019-04-0141778810.23917/reaksi.v4i1.80634637PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)Fatchan Achyani0Susi Lestari1Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah SurakartaProgram Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah SurakartaThis study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management.http://journals.ums.ac.id/index.php/reaksi/article/view/8063 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Fatchan Achyani Susi Lestari |
spellingShingle |
Fatchan Achyani Susi Lestari PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Riset Akuntansi dan Keuangan Indonesia |
author_facet |
Fatchan Achyani Susi Lestari |
author_sort |
Fatchan Achyani |
title |
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) |
title_short |
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) |
title_full |
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) |
title_fullStr |
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) |
title_full_unstemmed |
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) |
title_sort |
pengaruh perencanaan pajak terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2015-2017) |
publisher |
Muhammadiyah University Press |
series |
Riset Akuntansi dan Keuangan Indonesia |
issn |
2541-6111 |
publishDate |
2019-04-01 |
description |
This study aims to examine the effect of tax planning on earnings management. In addition, several factors that are thougt to also affect earnings management are also tested, among others: deferred tax expense, deferred tax assets, managerial ownership, and free cash flow. The data used in this study is the annual report of companies listed on Indonesia Stock Exchange in the period 2015-2017. Jones modifications are used to measure earnings management. This study uses multiple regression analysis tools. The results showed that only free cash flow can affect earnings management while tax planning, deferred tax expense, deferred tax assets, and managerial ownership do not affect earnings management. |
url |
http://journals.ums.ac.id/index.php/reaksi/article/view/8063 |
work_keys_str_mv |
AT fatchanachyani pengaruhperencanaanpajakterhadapmanajemenlabastudiempirispadaperusahaanmanufakturyangterdaftardibursaefekindonesiatahun20152017 AT susilestari pengaruhperencanaanpajakterhadapmanajemenlabastudiempirispadaperusahaanmanufakturyangterdaftardibursaefekindonesiatahun20152017 |
_version_ |
1724580941849952256 |