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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI POINT Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JER
Arief Himmawan Dwi Nugroho
Universitas Stikubank Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Quantitative Economics and Management Studies

 1 
Measuring The Determinants of Earnings Management Ardiani Ika Sulistyawati; Aprih Santoso; Arief Himmawan Dwi Nugroho
Quantitative Economics and Management Studies Vol. 3 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.163 KB) | DOI: 10.35877/454RI.qems1002

Abstract

The purpose of this research is to investigate the impact of profitability, leverage, deferred tax expense, tax planning on earnings management. The research sample consisted of 12 manufacturing companies on the IDX for the period 2018 - 2020. Data on the company's annual financial statements, 33 data were obtained which were analyzed before outliers, and 26 data were analyzed after outliers. Methods of data analysis using classical assumption test, hypothesis testing and multiple linear regression. The research results show that profitability has a significant positive effect, deferred tax expense has a significant negative effect, leverage and tax planning have no significant effect on earnings management
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0071 Ditavrene Yerde Viktare 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia 10.05.52.0143 Nuraini Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Anandya Alfina Damayanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Arnold Ega Hernando Bambang Sutedjo Batara Daniel Bagana Bima Mahatma Hendra David Karuna Dananjaya Devi Putri Ayu Wulansari Emaya Kurniawati Farochi, M. Fahmullah Fauzal Greg Anggana Lisiantara Gusmao, Cristino Illyasa, Nizar Intan Ayuningtyas Jaeni Jaeni Lailatul Asna Lestari , Erika Puji M Chindy Selvirawati Bagiartini Mustagfiroh, Handariyatul Nasirudin Nasirudin Nirsetyo Wahdi Nur Hidayat Pancawati Hardiningsih Putra, Harmanda Berima Rian Ronaldy Lenggu, 12.05.52.0148 Rosyati Safitri, Nadila Salsabiila Zaeninaa Sari, Putri Natalia Printania Sherlly Kusuma Dewi Siti Lutfiani Surjanti, Rr. Lulus Prapti Nugroho Setiasih Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Vivi Hermawati Wanadica Putri, Rizky Asmarani Widiasari Khoirunnisa