Pengaruh Perencanaan Pajak Dan Kecakapan Manajerial Terhadap Manajemen Laba

Kodriyah, Kodriyah; Putri, Ririn Fitriani

doi:10.30656/jak.v6i1.930

Cited by 8 publications

(11 citation statements)

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“…Tax avoidance dilakukan dengan mengikuti aturan dan ketentuan yang berlaku yaitu dengan memanfaatkan cacat hukum dalam undang-undang perpajakan, sehingga tax avoidance secara umum diterima sebagai tindakan yang legal. Tujuan perusahaan memperkecil jumlah pajak yang dibayarkan kepada negara adalah untuk meningkatkan efisiensi profit dan liquidity perusahaan (Kodriyah & Putri 2019). Sejalan dengan Pohan (2018) yang menyatakan tujuan dari tax avoidance adalah untuk memaksimalisasi laba.…”

Section: Pendahuluanunclassified

Pengaruh Financial Distress dan Corporate Governance terhadap Tax Avoidance

Yuliana¹,

Susanti²,

Zulaihati³

2021

JAPA

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Penelitian ini bertujuan untuk menguji pengaruh financial distress dan corporate governance terhadap tax avoidance. Tax avoidance diukur dengan cash effective tax rate, sedangkan financial distress diukur dengan Altman Z-Score, dan corporate governance diproksikan dengan kepemilikan institusional. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif statistik. Analisis data menggunakan analisis regresi berganda. Teknik pengambilan sampel yang digunakan adalah simple random sampling yang terdiri dari 40 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Hasil penelitian secara parsial menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance; corporate governance berpengaruh positif dan signifikan terhadap tax avoidance; serta financial distress dan corporate governance berpengaruh signifikan secara simultan terhadap tax avoidance.

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Section: Pendahuluanunclassified

Pengaruh Financial Distress dan Corporate Governance terhadap Tax Avoidance

Yuliana¹,

Susanti²,

Zulaihati³

2021

JAPA

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“…The results of this study are in line with Meca and Sánchez (2018) who stated that capable managers tend not to do opportunistic earning management. In Indonesia, Kodriyah and Putri (2019) also provide results that managerial ability does not affect earning management.…”

Section: The Effect Of Managerial Ability On Earning Managementmentioning

confidence: 90%

The Effect of Corporate Social Responsibility, Managerial Ability, and Tax Planning On Earning Management

Kumalaputri,

Kurniawati,

Hanifah Setyaningrum

2023

AIJB

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Purpose – This study aimed to obtain empirical evidence of the effect of corporate social responsibility, managerial ability, and tax planning on earning management. Methodology/approach – The data used is obtained from the annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The sample selection method used in this study is the purposive sampling method and the analysis techniques used are descriptive statistics, panel data regression, classical assumption test, and hypothesis test. Data were collected from 51 manufacturing sector companies that met predetermined sample criteria. Findings – The results of this study empirically prove that corporate social responsibility and tax planning have a positive effect on earning management while managerial ability does not affect earning management.

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“…Capable managers use their expertise and abilities to take opportunistic actions by manipulating accrual components in financial statements because accruals are components that can easily be engineered according to the manager's wishes. In research conducted by Kodriyah & Putri (2019); Istiqomah & Fitriani (2018), the results were different. Managerial ability has no significant effect on earnings management.…”

Section: Introductionmentioning

confidence: 92%

“…Owners and managers are individuals who tend to pursue their own interests. The attention of users of financial reports is more focused on profit information and there is a misalignment of interests between managers and other users of financial statements encouraging managers to carry out earnings management (Kodriyah & Putri, 2019).…”

Section: Introductionmentioning

confidence: 99%

Good corporate governance moderates the effect of corporate social responsibility disclosure, financial distress and managerial ability on earnings management with variable

Prameswari

Suaryana²,

Sujana³

et al. 2022

ijbem

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The purpose of this study is to empirically examine the effect of corporate social responsibility disclosure, financial distress, and managerial ability on earnings management and empirically test good corporate governance in moderating the effect of corporate social responsibility disclosure, financial distress, and managerial ability on earnings management. The population in this study are all manufacturing companies listed on the IDX in 2017-2021. The sampling method used in this study was non-probability sampling with purposive sampling technique and 70 samples were obtained. This research technique is Moderated Regression Analysis (MRA) using the SPSS program. The results of the study show that the corporate social responsibility disclosure has no significant effect on earnings management. Financial distress has a significant positive effect on earnings management, meaning that the higher the company's level of financial distress, the earnings management will increase. Managerial ability has no significant effect on earnings management. Good corporate governance is not able to moderate the corporate social responsibility disclosure on earnings management. Good corporate governance is able to weaken financial distress in earnings management, meaning that the higher the good corporate governance, the weaker the relationship between financial distress and earnings management.

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Pengaruh Perencanaan Pajak Dan Kecakapan Manajerial Terhadap Manajemen Laba

Cited by 8 publications

References 0 publications

Pengaruh Financial Distress dan Corporate Governance terhadap Tax Avoidance

Pengaruh Financial Distress dan Corporate Governance terhadap Tax Avoidance

The Effect of Corporate Social Responsibility, Managerial Ability, and Tax Planning On Earning Management

Good corporate governance moderates the effect of corporate social responsibility disclosure, financial distress and managerial ability on earnings management with variable

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