Pengaruh Kinerja Keuangan, Aset Pajak Tangguhan, dan Kebijakan Dividen Terhadap Manajemen Laba

Muhamad Rifqi (Universitas Pamulang)
Wahyu Nurul Hidayati (Universitas Pamulang)

Journal of Literature Review
Vol. 2 No. 2 (2026): JULI-DESEMBER

This study aims to empirically examine the effect of financial performance, deferred tax assets, and dividend policy on earnings management in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique used was purposive sampling, resulting in 11 companies selected as the research sample. Secondary data were obtained from www.idx.co.id and analyzed using panel data regression with EViews 12. The discussion in this article focuses on the partial test (t-test) and simultaneous test (F-test) results. The F-test shows that financial performance, deferred tax assets, and dividend policy simultaneously have a significant effect on earnings management (F-statistic 6.020624 > F-table 2.786229; Prob. 0.001364 < 0.05). Partially, financial performance and dividend policy have a significant effect on earnings management, while deferred tax assets do not.