Abstract :
This research aims to examine the influence of an independent board of
commissioners, bonus compensation, tax planning and leverage on earnings
management. The population in this study includes all non-cyclical consumer
companies listed on the Indonesia Stock Exchange in 2020-2022. Based on
predetermined criteria, 74 companies were obtained from 122 non-cyclical
consumer companies. This research uses the SPSS for Windows version 23
program to process data. The data used in this research is secondary data in the
form of financial reports. The statistical method used in this research is the
multiple linear regression method. The results of this research show that the
variables independent board of commissioners, bonus compensation, tax planning
and leverage have no effect on earnings management.