Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Dan Return On Asset Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2020)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-29 DOI:10.33024/jrm.v11i1.5998

Anisya Fitri Sofyanti, Rusmianto Rusmianto, M. Maryani

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Abstract

this study purpose to determine the effect of tax planning, firm size, and return on assets on earnings management. The population in this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 with a total population of 28 companies. Sampling using the purposive sampling method, namely the selection of samples with certain criteria and obtained 13 companies that meet the criteria. The method of collecting data is through secondary data documentation in the form of annual reports of companies in the food and beverage sub-sector obtained from downloading financial reports published by www.idx.co.id. The analytical tool used is multiple linear regression with hypothesis testing, namely the F-test, T-test, and the coefficient of determination (R2) using the SPSS.V.22. Program. The results showed that partially and simultaneously Tax Planning, Firm Size, and Return On Assets had no effect on Earnings Management.Keyword : tax planning, firm size, return on asset, earning management

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税收规划、企业规模和利润收益收益的影响(印尼证券交易所上市的食品和饮料部门部门案例研究(北)

本研究旨在探讨税务筹划、企业规模和资产收益率对盈余管理的影响。本研究的人口是2017-2020年在印度尼西亚证券交易所(IDX)上市的食品和饮料子行业公司，共有28家公司。抽样采用有目的抽样法，即选取具有一定标准的样本，得到13家符合标准的公司。收集数据的方法是通过二手数据文档，以食品和饮料分行业公司的年度报告的形式，从www.idx.co.id上下载发布的财务报告。使用的分析工具是多元线性回归与假设检验，即f检验，t检验和决定系数(R2)使用SPSS.V.22。程序。结果表明，税收筹划、企业规模和资产收益率对盈余管理没有影响。关键词:税收筹划，企业规模，资产收益率，盈余管理

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Jurnal Riset Akuntansi dan Manajemen Malahayati

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