Pengaruh Siklus Hidup Perusahaan Dan Ukuran Perusahaan Terhadap Manajemen Laba

Dewiningsih, Erna Niayati; Putri, Gustita Arnawati; Putra, Ardian Prima

doi:10.36728/semnasutp.v1i01.2

Cited by 1 publication

(1 citation statement)

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“…Company size (size) is a scale used to determine the magnitude of a company (Dewiningsih et al, 2021). Company size is an important factor in improving a company's financial performance (Arthawan and Wirasedana, 2018).…”

Section: Firm Sizementioning

confidence: 99%

Tax Planning, Deferred Tax Expense, and Liquidity on Earnings Management With Firm Size as Variabel Control

Agustin,

Jatmiko,

Ningrum

2023

ICOBUSS

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Companies have the ability to manipulate taxes and defer the tax burden to create high liquidity, which can be used as a tool in earnings management. However, in companies of larger size, transparency in financial reporting and better oversight systems can discourage earnings management practices. This study aims to evaluate the impact of these three factors on the practice of earnings management, with the size of the company as a control variable. This research is descriptive research with quantitative approach. The Data used is secondary data in the form of financial statements from 44 food & beverage companies listed on the IDX during the 2018-2021 period. The results showed that Tax planning does not affect earnings management. Deferred tax expense does not affect earnings management. Liquidity affects earnings management. Tax planning with the size of the company as a control variable does not affect earnings management. Deferred tax expense with the size of the company as a control variable affects earnings management. Liquidity with the size of the company as a control variable affects earnings management. Tax Planning, deferred tax costs, and liquidity with the size of the company as a control variable affect earnings management.

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Section: Firm Sizementioning

confidence: 99%