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All Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) JSMA (Jurnal Sains Manajemen dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Journal Economic and Strategy (JES) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Applied Research in Management and Business Journal Of Human And Education (JAHE) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Asosiatif Jurnal Ekonomi Bisnis dan Kewirausahaan Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Agung Nurmansyah
Universitas Harapan Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal EK dan BI

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ANALISIS FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Septiani, Andini; Nurmansyah, Agung; Saraswati, Esti
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1600

Abstract

The purpose of this study is to determine and investigate how tax planning, tax avoidance, deferred tax expense, business strategy, and leverage affect the management of earnings in insurance firms that are listed on the BEI between 2019 and 2023. Purposive sampling was used to choose the research sample, yielding 17 sample companies. Secondary data, which was gathered from www.idx.co.id and the businesses' official websites, is the sort of data that was used. Multiple regression analysis is the analysis technique used, and SPSS software is used for this purpose. The findings demonstrate that deferred tax expense variables and tax planning have a favorable and noteworthy impact on earnings management. On the other hand, company strategy, tax evasion, and leverage factors have a negative and substantial impact on earnings management.
Co-Authors Afiat, Muhammad Nur Ahmad, Dwi Nur Fauziah Anggit Dyah Kusumastuti Anggit Dyah Kusumastuti azhara, shaila mayang Budi Wahyono, Budi Cahyo Budi Santoso Cahyo Budi Santoso, Cahyo Budi Cakranegara, Pandu Adi Delfian Zaman Desi Kristanti Dianningsih Dianningsih I KETUT KUSUMA WIJAYA Jane Rinelke Tinangon Klemens Mere Kohar Sulistyadi Kristianto, Giovanny Bangun Kus Isnawati, Kus Leuhery, Ferdy Lusi Yuliarti M. Imron Mas'ud Mutiasari, Annisa Indah Nawangwulan, Irma M Nugroho B Sukamdani Nurhayati . Purwanto . Putri , Annisa Raylia Ririh Sekar Handini Rusnandari Retno Cahyani Salman Faris Isnaini, Salman Faris Salsa Bila Arsyad saraswati, esti Septiani, Andini Sri Wahyu Agustiningsih, Sri Wahyu Timotius Agus Rachmat, Timotius Agus