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All Journal Jurnal Ilmiah Mahasiswa FEB CERMIN: Jurnal Penelitian International Journal Of Science, Technology & Management (IJSTM) Implementasi Manajemen & Kewirausahaan Journal of Economy, Accounting and Management Science (JEAMS) Utsaha: Journal of Entrepreneurship Jurnal Manajemen, Bisnis dan Organisasi (JUMBO)
Ade Setia Pratama
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Determinant Factors Influencing Earning Management The role of Tax Planning and Financial Performance Ade Setia Pratama
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 1 (2022): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i1.69

Abstract

The goal of this study is to find out how sales growth, tax planning, firm size, and profitability affect earnings management in the consumer goods sector. Purposive sampling was used to pick samples. This study used 45 companies as its sample. Sales Growth has a small effect on earnings management, Tax Planning has no effect on earnings management, Firm size has no effect on earnings management, and Profitability has a small effect on earnings management for food and beverage companies on the Indonesian stock exchange in 2018-2021.
Co-Authors Agus Hermawan Ainiyah, Asmarita Khurrotil Ilham, Rachmad Imam Mukhlis Istiqomah, Inuk Wahyuni Ivanda, Muhammad Nur Miftakhul Nurrohman Harimulyono Rony Wardhana Saiful Anam Sudarmiatin Sutomo Sutomo Tatang Ary Gumanti Wishnu Wardhana, Ludi Wisnu Wardhana, Ludi