Quantitative Economics and Management Studies
Vol. 3 No. 5 (2022)

Measuring The Determinants of Earnings Management

Ardiani Ika Sulistyawati (Universitas Semarang, Jl. Soekarno Hatta Tlogosari, Semarng-50196, Indonesia)
Aprih Santoso (Universitas Semarang, Jl. Soekarno Hatta Tlogosari, Semarang-50196, Indonesia)
Arief Himmawan Dwi Nugroho (Universitas Stikubank, Jl. Tri Lomba Juang, Semarang-50241, Indonesia)

Article Info

Publish Date
18 Jul 2022

Abstract

The purpose of this research is to investigate the impact of profitability, leverage, deferred tax expense, tax planning on earnings management. The research sample consisted of 12 manufacturing companies on the IDX for the period 2018 - 2020. Data on the company's annual financial statements, 33 data were obtained which were analyzed before outliers, and 26 data were analyzed after outliers. Methods of data analysis using classical assumption test, hypothesis testing and multiple linear regression. The research results show that profitability has a significant positive effect, deferred tax expense has a significant negative effect, leverage and tax planning have no significant effect on earnings management

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Journal Info
Quantitative Economics and Management Studies
Website

Abbrev

qems

Publisher

PT. Mattawang Mediatama Solution

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Journal of Quantitative Economics and Management Studies (QEMS) is an international peer-reviewed open-access journal dedicated to interchange for the results of high-quality research in all aspects of economics, management, business, finance, marketing, accounting. The journal publishes ...