PENGARUH PENGHINDARAN PAJAK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA
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Institusion
Universitas Muhammadiyah Malang
Author
Tria Merianti (STUDENT ID : triameri@gmail.com)
Siti Zubaidah (LECTURER ID : ..)
Riska Dwi Harventy (LECTURER ID : ...)
Siti Zubaidah (LECTURER ID : ..)
Riska Dwi Harventy (LECTURER ID : ...)
Subject
HF5601 Accounting
Datestamp
2020-06-02 06:55:14
Abstract :
This research aims to empirically examine the influence of tax avoidance, leverage, and company size on earning management practices in companies listed in Indonesia Stock Exchange (IDX) in 2016-2018. This research used 75 listed companies in Indonesia Stock Exchange (IDX), or 225 observational data selected based on the purposive sampling method during the research period 2016-2018. These data used are secondary data accessed by the Indonesia Stock Exchange (IDX) and data were analyzed by regression analysis of panel data. These results showed that tax avoidance has negative significant influences, leverage has negative significant influences, and firm size didn’t have significant influences in companies listed on the Indonesia Stock Exchange.
This research aims to empirically examine the influence of tax avoidance, leverage, and company size on earning management practices in companies listed in Indonesia Stock Exchange (IDX) in 2016-2018. This research used 75 listed companies in Indonesia Stock Exchange (IDX), or 225 observational data selected based on the purposive sampling method during the research period 2016-2018. These data used are secondary data accessed by the Indonesia Stock Exchange (IDX) and data were analyzed by regression analysis of panel data. These results showed that tax avoidance has negative significant influences, leverage has negative significant influences, and firm size didn’t have significant influences in companies listed on the Indonesia Stock Exchange.
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