Pengaruh tax planning, kepemilikan institusional, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di BEI dengan profitabilitas sebagai variabel mediasi periode 2019-2022
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Abstract
The purpose of this research is to determine the effect of tax planning, institutional ownership, and leverage of earnings management by adding the mediating effect of profitability. The data used in this research are from a manufacturing company registered in the Indonesia Stock Exchange over four years from 2019 until 2022. The sample of this research consists of 45 companies from 170 data samples selected using the purposive sampling method. The results of this research show indicate that tax planning and leverage have a significant impact on profitability. Institutional ownership does not affect profitability. Tax planning, institutional ownership, and profitability have a significant impact on earnings management. Leverage does not affect earnings management. Profitability is not able to mediate the effects of institutional ownership but can mediate the effects of tax planning and leverage on earnings management.
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari tax planning, kepemilikan institusional, dan leverage terhadap manajemen laba dengan menambah profitabilitas sebagai variabel mediasi. Data yang digunakan dalam penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2019-2022. Jumlah sampel pada penelitian ini menggunakan 45 perusahaan dari 170 perusahaan yang telah diseleksi menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa tax planning dan leverage mempunyai pengaruh signifikan terhadap profitabilitas, kepemilikan institusional tidak mempunyai pengaruh terhadap profitabilitas. Tax planning, kepemilikan institusional, dan profitabilitas mempunyai pengaruh signifikan terhadap manajemen laba. Leverage tidak mempunyai pengaruh terhadap manajemen laba. Profitabilitas tidak dapat memediasi pengaruh dari kepemilikan institusional tetapi dapat memediasi pengaruh dari tax planning dan leverage terhadap manajemen laba.
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