ULFA, TIFANI and ZULFIKAR, Rudi and Yulianto, Agus Sholikhan (2022) Tax Planning, Company Size, Profit Management, and Profitability as Moderating Variables. JOURNAL OF APPLIED BUSINESS, TAXATION AND ECONOMICS RESEARCH (JABTER), 1 (5). pp. 439-449. ISSN P-ISSN 2828-4976 ; E-ISSN 2808-263X

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Abstract

The purpose of this study was to determine the effect of tax planning, and firm size on earnings management moderated by profitability. The theory that is used as the basis for this research is agency theory. This study uses manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The data used is secondary data. Data analysis technique this study uses multiple linear regression analysis. The results of this study indicate that tax planning and firm size have a significant effect on earnings management. Firm size affects earnings management moderated by profitability. While tax planning has no effect on profit management moderated by profitability Keywords: Tax Planning, Size, Earnings Management, Profitability

Item Type:	Article
Uncontrolled Keywords:	Tax Planning, Size, Earnings Management, Profitability
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce H Social Sciences > HF Commerce
Divisions:	08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi
Depositing User:	Perpustakaan Pusat
Date Deposited:	22 Jul 2022 11:55
Last Modified:	22 Jul 2022 11:55
URI:	http://eprints.untirta.ac.id/id/eprint/14702

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