Do Company Characteristics Have Effect on Earning Management Practices in Manufacturing Companies Listed in Indonesia Stock Exchange?

Mukhtaruddin Mukhtaruddin; Riska Pitaloka; Umi Kalsum; Luk Luk Fuadah

doi:10.55927/ajabm.v4i1.59

Authors

Mukhtaruddin Mukhtaruddin Universitas Sriwijaya
Riska Pitaloka Universitas Sriwijaya
Umi Kalsum Universitas Sriwijaya
Luk Luk Fuadah Universitas Sriwijaya

DOI:

https://doi.org/10.55927/ajabm.v4i1.59

Keywords:

Earning Management, Tax Planning, Differed Tax Expenses, Managerial Ownership, Leverage

Abstract

A management intervention with defined goals in the external financial reporting process is called earnings management. The company's features have an impact on the actions taken by the earnings management team. Tax planning, deferred tax expenditure, managerial ownership, leverage, and firm size serve as surrogates for the company's characteristics. The purpose of this study is to investigate how managerial ownership, tax planning, deferred tax burden, leverage, and company size affect earnings management in manufacturing companies that are listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling was used in the sampling process, and 120 samples in total were used. Multiple regression analysis is the method employed. The study's findings demonstrate that the management of earnings isn't influenced by tax planning, deferred tax expense, managerial ownership, leverage, and business size. This study's weakness is that the independent variable's ability to explain the impact on the dependent variable is still somewhat low. It is advised that more study be done in order to include variables and exhibit the most variations in the industry that are used as research objects.

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