EARNINGS MANAGEMENT: CURRENT TAX EXPENSE, EFFECTIVE TAX RATES, AND FINANCIAL RATIO - Rani Wulan Ayu; Yulius Kurnia Susanto (Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara, 2022)
Penelitian ini untuk membuktikan secara empiris pengaruh biaya pajak kini, tarif pajak efektif, profitabilitas, leverage, perputaran sediaan, dan ukuran perusahaan terhadap manajemen laba. Penelitian menggunakan 49 perusahaan yang terdaftar pada perusahaan manufaktur di Bursa Efek Indonesia dari 2016 sampai 2018 yang dipilih dengan metode purposive sampling. Pengujian menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas menyebabkan terjadinya manajemen laba. Semakin tinggi profitabilitas perusahaan maka semakin tinggi pula kecenderungan perusahaan melakukan manajemen laba untuk meningkatkan kepercayaan investor. Manajemen juga termotivasi melakukan manajemen laba agar mendapatkan bonus yang lebih besar. Sedangkan biaya pajak kini, tarif pajak efektif, leverage, perputaran sediaan, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. The objective of this study is to get empirical evidence about the influence of current tax expense, effective tax rate, and profitability, leverage, inventory turnover, and company size on earnings management. This research used 49 companies listed in manufacturing companies in Indonesia Stock Exchange since 2016 until 2018 selected by purposive sampling method. The research data analysis uses a logistic regression. This research shows the results that profitability has positive influence to earnings management. The higher the company's profitability, the higher the company's tendency to carry out earnings management to increase investor confidence. The management is also motivated to do earnings management to get a bigger bonus. While current tax expense, effective tax rate, leverage, inventory turnover, and company size have no affect to earnings management.