Pengaruh Hutang, Pajak Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

Authors

  • Wasik Hamdani Institut Tekonologi dan Bisnis Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita Institut Tekonologi dan Bisnis Widya Gama Lumajang
  • Muhammad Mudhofar Institut Tekonologi dan Bisnis Widya Gama Lumajang

Keywords:

Debt, Taxes, Company Size, Earnings Management

Abstract

The purpose of this study was to determine the effect of debt, taxes and the size of the company against earnings management in manufacturing companies and consumer goods industry sectors listed on the Stock Exchange, either partially  or simultaneously. This study tested the hypothesis that there are significant debts, taxes and the size of the company in manufacturing industrial and consumer sectors. The method used is the method of multiple linear regression analysis. The results showed that for the variable debt, taxes and the size of the company does not have any impact on earnings management practices, either partially or simultaneously with the coefficient of determination (adjusted R2) of 0.019 was obtained which showed that 1.9% of earnings management variables can be explained by the independent variables namely debt, taxes and the size of the company while the remaining 98.1% is explained by other factors outside the factor model in the analysis.

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Author Biographies

Wasik Hamdani, Institut Tekonologi dan Bisnis Widya Gama Lumajang

The purpose of this study was to determine the effect of debt, taxes and the size of the company against earnings management in manufacturing companies and consumer goods industry sectors listed on the Stock Exchange, either partially  or simultaneously. This study tested the hypothesis that there are significant debts, taxes and the size of the company in manufacturing industrial and consumer sectors. The method used is the method of multiple linear regression analysis. The results showed that for the variable debt, taxes and the size of the company does not have any impact on earnings management practices, either partially or simultaneously with the coefficient of determination (adjusted R2) of 0.019 was obtained which showed that 1.9% of earnings management variables can be explained by the independent variables namely debt, taxes and the size of the company while the remaining 98.1% is explained by other factors outside the factor model in the analysis.

Ratna Wijayanti Daniar Paramita, Institut Tekonologi dan Bisnis Widya Gama Lumajang

The purpose of this study was to determine the effect of debt, taxes and the size of the company against earnings management in manufacturing companies and consumer goods industry sectors listed on the Stock Exchange, either partially  or simultaneously. This study tested the hypothesis that there are significant debts, taxes and the size of the company in manufacturing industrial and consumer sectors. The method used is the method of multiple linear regression analysis. The results showed that for the variable debt, taxes and the size of the company does not have any impact on earnings management practices, either partially or simultaneously with the coefficient of determination (adjusted R2) of 0.019 was obtained which showed that 1.9% of earnings management variables can be explained by the independent variables namely debt, taxes and the size of the company while the remaining 98.1% is explained by other factors outside the factor model in the analysis.

Muhammad Mudhofar, Institut Tekonologi dan Bisnis Widya Gama Lumajang

The purpose of this study was to determine the effect of debt, taxes and the size of the company against earnings management in manufacturing companies and consumer goods industry sectors listed on the Stock Exchange, either partially  or simultaneously. This study tested the hypothesis that there are significant debts, taxes and the size of the company in manufacturing industrial and consumer sectors. The method used is the method of multiple linear regression analysis. The results showed that for the variable debt, taxes and the size of the company does not have any impact on earnings management practices, either partially or simultaneously with the coefficient of determination (adjusted R2) of 0.019 was obtained which showed that 1.9% of earnings management variables can be explained by the independent variables namely debt, taxes and the size of the company while the remaining 98.1% is explained by other factors outside the factor model in the analysis.

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Published

2023-10-16

Issue

Vol. 5 No. 2 (2022): Desember 2022

Section

Articles

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