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All Journal Owner : Riset dan Jurnal Akuntansi
Febriansyah Utama Putra
Politeknik Keuangan Negara STAN, Direktorat Jenderal Pajak
Economics, Econometrics & Finance

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Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan Ferry Irawan; Febriansyah Utama Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.654

Abstract

Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.
Co-Authors Ferry Irawan