PENGARUH PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023)

Abstract

This study aims to examine the effect of tax planning, frim size, and managerial ownership on earnings management. The data used in this research is secondary data. The population of this study is 47 transportation companies listed on the Indonesia Stock Exchange in 2020-2023. The research sampel was selected by purposive sampling technique according to the criteria so as to obtain a sample of 20 companies. This research uses multiple linear regeression analysis. To measure earnings management, the Modified Jones Model (Dechow et al, 1995) is used, with discretionary accruals (DA) measurements. The results of this study state that tax planning, frim size, and managerial ownership simultaneously and significantly affect earnings management. Partially testing the hypothesis of the tax planning variable has a negative and significant effect on earnings management. Meanwhile, the variable frim size and managerial ownership have a positive and significant effect on earnings management.