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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Akuntansi Enrichment : Journal of Management Jurnal Buana Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Proceeding International Annual Conference Economics, Management, Business, and Accounting
Agus Sholikhan Yulianto Agus Sholikhan Yulianto
Accounting Departement, Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Managerial Ownership as a Governance Signal: Moderating the Effects of CSR, Tax Planning, and Intellectual Capital on Earnings Management Petty Aprilia Sari; Petty Aprilia Sari; Tubagus Ismail; Munawar Muchlish; Agus Sholikhan Yulianto
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

This study aims to examine the impact of tax planning, intellectual capital and CSR on earnings management. As a research sample, 20 companies from 125 companies in the consumer goods industry sector listed on the Indonesian Stock Exchange were used. Data comes from annual reports released between 2021 and 2023. Multiple regression analysis was used to create a regression model for this study. The results of the study indicate that CSR affects earnings management, while Tax Planning and Intellectual Capital do not affect earnings management. Managerial Ownership can moderate the effect of CSR on earnings management, where Managerial Ownership cannot moderate effect of Tax Planning and Intellectual Capital earnings management. Re-research on earnings management is important as the practice can affect corporate transparency and accountability and impact investment and financial decisions. Research is needed to understand factors that influence earnings management and devise strategies that can prevent the harmful practice.
Co-Authors Anis Setiawati Bastian, Elvin Chandra Prasadhita Fitriyah Nurhidayah Hasanudin, Agus Ismaya Helmi Yazid Imam Abu Hanifah Imam Abu Hanifah Lia Uzliawati Meutia, Meutia Munawar Muchlish Nurainun Bangun Petty Aprilia Sari Petty Aprilia Sari Putri Mutira Ramdhani, Dadan Ratih Purnamasari Risma Rosifah Rita Rosiana Rudi Zulfikar Rudi Zulfikar Shofiyatul Innayah Soleha, Nurhayati Tifani Ulfa Tri Wahyudi Wahyudi Tubagus Ismail Wirianto, Dhani Yanti Yanti