THE IMPACT OF TAX AVOIDANCE, PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON EARNINGS MANAGEMENT
Article Sidebar
Main Article Content
Abstract
Companies doing earnings management have different goals or can be caused by several factors. several factors that can cause management to carry out earnings management include profit, leverage, company size, tax avoidance and others. This study aims to obtain empirical evidence and analysis of the influence of these factors on earnings management in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2020 period. Sampling using purposive sampling method. The number of data samples studied were 173 data from 31 companies. The analysis of this research is multiple linear regression analysis. The results of this study indicate that tax avoidance has an effect on earnings management, while other variables, profitability, leverage, and firm size have no effect on earnings management. The implication of this research is that the government must continue to close loop-wholes in tax laws and regulations to minimize earnings management practices
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Schipper, K. (1989). Commentary on Earnings Management‟ Accounting Horizons. Vol.3, Issue 4, p.91.
Scott, W. R. (2015). Financial Accounting Theory 7th Edition. Toronto: Pearson.
Healy, P. M., & Wahlen, J. M. (1999). A Review of the Earnings Management Literature and Its Implications for Standard Setting. Accounting Horizons, pp 1-46. http://dx.doi. org/10.2139/ssrn.156445
Larastomo, J., Perdana, H. D., Triatmoko, H., & Sudaryono, E. A. (2016). Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak terhadap Manajemen Laba pada Perusahaan Manufaktur di Indonesia. Esensi: Jurnal Bisnis dan Manajemen, vol 6 ed 1 pp 63-74. DOI: 10.15408/ess.v6i1.3121
Nengzih, N. (2019). The Influence of Corporate Governance, Tax Avoidance, Leverage, and Company Size to Earnings Management: Empirical Study from Indonesia's Banking Companies 2015-2017. Scholars Bulletin. pp1-8. DOI: 10.21276/sb.2019.5.1.1
Antonius, R., & Tampubolon, I. DR. (2019). Analisis Penghindaran Pajak, Beban Pajak Tangguhan, dan Koneksi Politik terhadap Manajemen Laba (The Analysis of Tax Avoidance, Deferred Tax Expense, and Political Relation on Earnings Management). Jurnal Akuntansi, Keuangan, dan Manajemen (Jakman), Vol 1, No 1, 2019, 39-52. DOI: https://doi.org/10.35912/jakman.v1i1.5
Rumapea, M., Purba, D. H. P., & Stenardy. (2021). Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Manajemen Laba pada Perusahaan Aneka Industri yang terdaftar di BEI periode 2017-2019. Jurnal Akuntansi dan Keuangan Methodist, Volume 4 No.2, 2021, 210-224. DOI: 10.46880/jsika.v4i2.69
Purnama, D. (2017). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Manajemen Laba. JRKA, Vol 3, No 1 1-14. DOI: https://doi.org/10.25134/jrka.v3i1.676
Kalbuana, N., Suryati, A., & Pertiwi, C. P. A. (2022). Effect of Company Age, Audit Quality, Leverage, and Profitability on Earnings Management. International Journal of Economics, Business and Accounting Research (IJEBAR), Vol-6, Issue-1, 389-399. DOI: https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Alexander, Nico and Hengky, Hengky. Factors Affecting Earnings Management in the Indonesian Stock Exchange (February 27, 2017). Journal of Finance and Banking Review, Vol. 2(2), p. 8-14, Apr-Jun 2017, https://ssrn.com/abstract=3000728
Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The Effect of Information Asymmetry, Firm Size, Leverage, Profitability, and Employee Stock Ownership on Earnings Management. International Journal of Business. Vol. 8, Issue 2, pp. 21-30.
Fitri, D. K., & Andayani, S. (2021). Pengaruh Profitabilitas dan Leverage terhadap Manajemen Laba. Senapan : Nasional Akuntansi Call for Paper UPN "Veteran" Jatim, Vol 1(1). 214-222.
Nalarreason, K. M., T, S., & Mardiati, E. (2019). Impact of Leverage and Firm Size on Earnings Management in Indonesia. International Journal of Multicultural and Multireligious Understanding, Vol 6, No 1, 19-24.doi.org/10.18415/ijmmu.v6il.47.
Asitalia, F., & Trisnawati, I. (2017). Pengaruh Good Corporate Governance dan Leverage terhadap Manajemen Laba. Jurnal Bisnis dan Akuntansi, V19. No1a. Issue 2, 109-119. DOI: http://jurnaltsm.id/index.php/JBA
Ghofir, A., & Yusuf. (2020). Effect of Firm Size and Leverage on Earning Management. Journal of Industrial Engineering & Management Research. Vol 1 No3. 218-225. DOI: https://doi.org/10.7777/jiemar
Rimasari, & Amanah, L. (2016). Pengaruh Ukuran Perusahaan dan Kebijakan Dividen terhadap Manajemen Laba. Jurnal Ilmu dan Riset Akuntansi. Vol5 No. 17, 1-15.
Eisenhardt, K, M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 1989, Vol. 14, No. 1, 57-74
Ramadhan, E, M, R., Miryam B Lilian Wijaya, M, B, L., & Ruslan, B. (2022). Corporate Governance and Principal-Agent Theory: A Critical Review. Jurnal Ekombis Review, Vol. 10 No. 2, Juli 2022, page: 1391– 1404.
Lukman, H., & Gerladline, C (2020). The Effect of Commissioner Board's Role on Firm Value with CSR as Mediating in the Plantation Industry. Advances in Social Science, Education and Humanities Research, volume 478. P 10130-1034. Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics Vol3, issue 4, pp. 305-360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Lukman., & Irisha, T. (2020). The Effect of Creative Accounting Practices with Statutory Auditor as Mediation, and Accountant Ethics Standards on the Reliability of Financial Statements. Advances in Social Science, Education and Humanities Research, volume 478. pp. 1013-1029. Proceedings of the 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020).
Kejriwal, M. A. (2022). Positive accounting theory: A critical evaluation. International
Journal of Health Sciences, Vol 6 issue 3, 4500-4509 https://doi.org/10.53730/ijhs. v6nS3.6886
Nasution, S, T, A., Putri, R, F., Muda, I., & Giniting,S. (2020). Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice. In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 1128-1133.
Kabir, M, H. (2011). Positive Theory and Science. Journal of Centrum Cathedra. Pp 136-149. DOI:10.2139/ssrn.1027382
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten-Year Perspective. The Accounting Review, Vol 65 no. 1, pp. 131-156
Zain, M. (2008). Manajemen Perpajakan. Jakarta: Salemba Empat.
Sumartono, &. P. (2021). Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia. JIA (Jurnal Ilmiah Akuntansi), Vol 6. No.1, pp. 136-162. DOI: https://doi.org/10.23887/jia.v6i1.29281
Dang, D., Fang, H., & He, M. (2019). Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China. China Economic Review. Vol. 56 Article number 101303, pp. 1=18. doi.org/10.1016/j.chieco.2019.101303
Frederica, & Lukman. H. (2021). Faktor-Faktor Yang Mempengaruhi Keputusan Revaluasi Aset Tetap Pada Perusahaan Pertambangan. Jurnal Multiparadigma Akuntansi, Volume 3 No. 4 Hal: 1806-1814 1806. doi.org/10.24912/jpa.v3i4.15292
Triana, C., & Lukman, H. (2021). Pengaruh Profitability, Pbv, Firm Size Dan Dividen Terhadap Abnormal Return. Jurnal Multiparadigma Akuntansi, Vol 3 No. 4. Hal: 1787-1795 1787. doi.org/10.24912/jpa.v3i4.15289