影响盈余管理的决定因素:税务筹划和财务绩效的作用

Journal of Economy, Accounting and Management Science (JEAMS) Pub Date : 2023-04-07 DOI:10.55173/jeams.v4i1.47

Ade Setia Pratama

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引用次数: 0

摘要

本研究的目的是找出销售增长、税务筹划、公司规模和盈利能力如何影响消费品行业的盈余管理。采用有目的抽样的方法进行抽样。本研究以45家公司为样本。对于2018-2021年印尼证券交易所的食品和饮料公司，销售增长对盈余管理的影响较小，税收筹划对盈余管理没有影响，公司规模对盈余管理没有影响，盈利能力对盈余管理的影响较小。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Determinant Factors Influencing Earning Management The role of Tax Planning and Financial Performance

The goal of this study is to find out how sales growth, tax planning, firm size, and profitability affect earnings management in the consumer goods sector. Purposive sampling was used to pick samples. This study used 45 companies as its sample. Sales Growth has a small effect on earnings management, Tax Planning has no effect on earnings management, Firm size has no effect on earnings management, and Profitability has a small effect on earnings management for food and beverage companies on the Indonesian stock exchange in 2018-2021.

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Journal of Economy, Accounting and Management Science (JEAMS)

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