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All Journal Journal of Economics, Management, Business And Accounting (JEMBA)
Nadia Ana Sekarini
Universitas Komputer Indonesia
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PERECANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2019) Ony Widilestariningtyas; Nadia Ana Sekarini
Journal of Economics, Management, Business and Accounting (JEMBA) Vol 2 No 1 (2022): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v2i1.7493

Abstract

The study was conducted to determine whether tax planning and company size affect earnings management in manufacturing companies in the food and beverage sector. Earnings management listed on the Indonesia Stock Exchange (IDX) in 2018 and 2019. The research method used is descriptive and verification methods with a quantitative approach. The population in this study is the food and beverage sub-sector companies. The sampling technique used is purposive sampling technique. The method of data analysis in this study used multiple linear regression analysis which was tested using SPSS 26.0 for Windows software. Based on the research conducted, it can be seen that tax planning has a positive and significant effect on earnings management and firm size has a positive and significant effect on earnings management.
Co-Authors Ony Widilestariningtyas