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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Sri Nofita Salama
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Mathematics Social Sciences

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THE EFFECT OF TAX PLANNING AND POLITICAL COSTS ON PROFIT MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES Sri Nofita Salama; Fransiskus Randa; Suwandy Ng
SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.369

Abstract

This study aims to investigate whether the tax planning and political cost hasan influence on earning management, and whether profitability moderates theinfluence of tax planning and political cost on earning management. The populationon this study is all the companies listed in Indonesia Stock Exchange on 2017-2019 period. The number of sample are 56 companies each year determined usingthe purposive sampling method. Collecting data used documentation of financialstatement from Indonesia Stock Exchange. Data were analyzed using SPSS 21.The result of this study shows that tax planning has a significant and positiveimpact on earning management, in contrast, the political cost has no impact onearning management. Profitability moderates the relation of tax planning andearning management but doesn’t moderates the impact of political cost andearning management.
Co-Authors Fransiskus Randa Suwandy Ng