Pengaruh Aset Pajak Tangguhan, Profitabilitas Dan Perencanaan Pajak Terhadap Manajemen Laba

Husni, Mohamad; Idayu, Riyanthi

doi:10.30656/lawsuit.v1i2.5177

Cited by 2 publications

(2 citation statements)

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“…But the results of this study are different where the company's profitability indicators do not make the company to carry out earnings management (Chandra & Saragih, 2022). The level of profitability of a company will not affect earnings management policy (Mohamad Husni & Idayu, 2022).…”

Section: The Effect Of Gross Profit Margin On Earnings Managementmentioning

confidence: 74%

The Effect of Gross Profit Margin, Intellectual Capital, Investment Opportunity Set on Firm Value with Earnings Management as an Intervening Variable

Andrianto,

Amin

2023

JOSR

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Firm value is indicated to be influenced by several factors such as gross profit margin, intellectual capital, investment opportunity set, and earnings management. This study aims to determine the effect of gross profit margin, intellectual capital, and investment opportunity set either directly or indirectly through earnings management on firm value. This study used a sample of food and beverage companies listed on the IDX for the period 2017-2021 totaling eighteen companies. The study used secondary data with time series and cross-section panel data. The sample selection was carried out by purposive sampling. The analysis technique used to test the hypothesis is path analysis. The quantitative approach was used in this study, with multiple linear regression analysis tools and using the SPSS 22 program. The results showed that partially gross profit margin affects earnings management. Intellectual capital affects earnings management. Investment opportunity set has no effect on earnings management. Gross profit margin affects firm value. Intellectual capital has no effect on firm value. Investment opportunity set affects firm value. Earnings management has no effect on firm value. Indirectly gross profit margin on firm value through earnings management the results have no effect. Indirectly intellectual capital on firm value through earnings management has no effect. Indirectly investment opportunity set on firm value through earnings management has no effect. This study provides information on factors that affect firm value and adds empirical evidence related to earnings management as an intervening variable.

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Section: The Effect Of Gross Profit Margin On Earnings Managementmentioning

confidence: 74%

The Effect of Gross Profit Margin, Intellectual Capital, Investment Opportunity Set on Firm Value with Earnings Management as an Intervening Variable

Andrianto,

Amin

2023

JOSR

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“…This issue prompts company managers responsible for earnings to engage in actions known in the financial accounting world as earnings management. This management is carried out by managers aiming to increase company profits to achieve management goals by obtaining the highest possible profits that can reflect activities within the company (Husni & Idayu, 2022).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management

Salim,

Yuniarwati

2024

SLJIL

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The goal of this study is to examine the impact of current taxes, deferred taxes, and deferred tax assets on earnings management. The research focuses on companies operating in the industrial sector listed on the Indonesia Stock Exchange during the years 2020, 2021, and 2022. A sample of 20 companies is selected using purposive sampling. Data processing involves multiple regression analysis assisted by Eviews 13 and Microsoft Excel. The findings indicate that current taxes have a significant positive impact on earnings management, while deferred taxes and deferred tax assets do not have a significant positive impact on earnings management. The implications of this research highlight the role of current taxes, deferred taxes, and deferred tax assets as detectors to track the movements of managers who have engaged in earnings management in the financial reports of companies, particularly in the income statement section.

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Pengaruh Aset Pajak Tangguhan, Profitabilitas Dan Perencanaan Pajak Terhadap Manajemen Laba

Cited by 2 publications

References 0 publications

The Effect of Gross Profit Margin, Intellectual Capital, Investment Opportunity Set on Firm Value with Earnings Management as an Intervening Variable

The Effect of Gross Profit Margin, Intellectual Capital, Investment Opportunity Set on Firm Value with Earnings Management as an Intervening Variable

Analysis of Current Tax, Deferred Tax, and Deferred Tax Assets on Earnings Management

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