Manajemen Laba dan Faktor yang Mempengaruhinya

Abstract

This study investigates the factors that influence earnings management. Where these factors include deferred tax expense, managerial skills, and tax planning. This study uses manufacturing companies listed on the IDX for the 2016-2018 period as a population. Furthermore, the sample was taken using purposive sampling technique, where the total sample obtained was 150 manufacturing companies. The analysis technique uses multiple linear regression methods assisted by SPSS 22 analysis tools. This study provides the result that deferred tax expense has a positive effect on earnings management. Meanwhile, tax planning and managerial skills have no effect on earnings management.

Keywords

• deferred tax expense
• tax planning
• managerial skills
• earnings management