The Influence of Company Growth, Deferred Tax Expense and Tax Planning On Earnings Management With Financial Performance as Moderating Variable (Study on Basic and Chemical Industry Sub-Sectors Listed On The Indonesia Stock Exchange in 2018-2020)
Pengaruh Pertumbuhan Perusahaan, Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba Dengan Kinerja Keuangan Sebagai Variabel Moderasi (Studi pada Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2018-2020)
DOI:
https://doi.org/10.21070/ups.2954Keywords:
Company Growth, Deffered Tax Expense, Tax Planning, Earning Management, Financial PerfomanceAbstract
This study aims to determine and analyze the effect of company growth, deferred tax expense and tax planning on earnings management with financial performance as a moderating variable. The research uses a quantitative approach. The sampling technique used was purpose sampling technique and obtained a sample of 48 companies so that the number of data analyzed was 144. The data analysis technique was carried out using Moderated Regression Analysis with the help of the Eviews program.. The results of this study show that Company growth, deferred tax expense and tax planning is proven to have a significant effect simultaneously on earnings management, company growth and tax planning have no significant effect on earnings management. The deferred tax expense is proven to have a significant effect on earnings management. Financial performance proved unable to moderate the effect of company growth and tax expense on earnings management. Financial performance is proven to be able to moderate tax planning on earnings management.
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