Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba

Brenda  Christella; Vianty Adella Santo

doi:10.33395/owner.v8i4.2436

Authors

Brenda Christella Universitas Bunda Mulia
Vianty Adella Santo Universitas Bunda Mulia

DOI:

10.33395/owner.v8i4.2436

Keywords:

Earning Management, Tax Planning, Cash Holding, Profitability, Firm Size

Abstract

Global economic growth and increasing competition in the business world, especially after the COVID-19 pandemic, have encouraged many parties to take part in this opportunity. Financial reports are a benchmark for whether a company is successful or not and earnings management practices play an important role in this matter. The aim of this research is to find out whether tax planning, cash holding, profitability, and company size have an effect on earnings management.

This research is a type of quantitative research where this research method includes many numbers which will then be processed into statistical data. In this research, secondary data was used as a data collection technique, namely infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2023 with a total of 65 companies. This research uses a purposive sampling method for sampling. The results of this research show that there is an influence between the independent variables, namely tax planning, cash holding, and company size on the dependent variable, namely earnings management. It was also found that there was no influence between the independent variable, namely profitability, and the dependent variable, namely earnings management. Based on the results of this research, it is hoped that this research can be useful for investors as a reference when making decisions regarding investment in large companies and it is also hoped that companies can maintain the stability of their business continuity by implementing good and correct earnings management.

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