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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Akuntansi Enrichment : Journal of Management Jurnal Buana Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement
Agus Sholikhan Yulianto Agus Sholikhan Yulianto
Accounting Departement, Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : Journal of Applied Business, Taxation and Economics Reseach

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Tax Planning, Company Size, Profit Management, and Profitability as Moderating Variables Tifani Ulfa; Rudi Zulfikar; Agus Sholikhan Yulianto
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.88

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. 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
Co-Authors Bastian, Elvin Chandra Prasadhita Dhani Wirianto Fitriyah Nurhidayah Hasanudin, Agus Ismaya Imam Abu Hanifah Imam Abu Hanifah Lia Uzliawati Meutia Meutia Nurainun Bangun Putri Mutira Ramdhani, Dadan Ratih Purnamasari Risma Rosifah Rita Rosiana Rudi Zulfikar Rudi Zulfikar Shofiyatul Innayah Soleha, Nurhayati Tifani Ulfa Tri Wahyudi Wahyudi Tubagus Ismail Yanti Yanti Yazid, Helmi