JURNAL MANAJEMEN MOTIVASI
Vol 21 No 1 (2025): Jurnal Manajemen Motivasi

Decoding Earnings Management: The Roles Of Institutional Investors And Tax Planning

Athallah, Muhammad Ariq (Unknown)
Ritonga, Ferdiansyah (Unknown)

Article Info

Publish Date
28 May 2025

Abstract

This study investigates the influence of institutional ownership and tax planning on earnings management in Indonesia’s non-cyclical consumer goods sector from 2019 to 2023. Employing stratified random sampling and multiple linear regression on data from 71 firms, the findings reveal institutional ownership significantly reduces earnings management, while aggressive tax planning increases it. These results highlight the governance role of institutional investors and the risks of tax-driven earnings manipulation. The study offers implications for stakeholders aiming to enhance transparency and oversight in corporate financial practices. 

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Journal Info
JURNAL MANAJEMEN MOTIVASI
Website

Abbrev

jm_motivasi

Publisher

Universitas Muhammadiyah Pontianak

Subject

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

Description

Jurnal Manajemen Motivasi (JMM) adalah Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Pontianak yang diterbitkan secara berkala 2 (dua) kali dalam satu tahun (Juni dan Oktober) sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang ilmu manajemen ...