JAAF (Journal of Applied Accounting and Finance)
Vol 5, No 2 (2021): JAAF (Journal of Applied Accounting and Finance)

Perencanaan Pajak dan Intensitas Aset Tetap terhadap Manajemen Laba: Agency Theory Perspective

Dian Sulistyorini Wulandari (Universitas Pelita Bangsa, Indonesia)

Article Info

Publish Date
07 Oct 2021

Abstract

This study aims to determine the effect of tax planning and the intensity of fixed assets on earnings management. This study uses secondary data. The population of this study are real estate, property and construction companies listed on the Indonesia Stock Exchange during the 2016-2018 period. It has a total of 81 companies. Purposive sampling technique is used in order to obtain a sample of 32 companies that meet the criteria. This study uses linear regression analysis with a significance level of 5%. The results showed that tax planning and asset intensity had no significant effect on earnings management.

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Journal Info
JAAF (Journal of Applied Accounting and Finance)
Website

Abbrev

JAAF

Publisher

President University

Subject

Economics, Econometrics & Finance

Description

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to ...