LEVERAGE SEBAGAI PEMODERASI PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Property dan Real Estate di BEI Terindeks Kompas 100 Tahun 2014-2017)
This study aims to determine the effect of tax planing on earnings manajemen on moderated by leverage. The population in this study are all property and real estate companies companies listed on the Indonesia Stock Exchange during the period 2014 to 2017. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and the difference of absolute value. Test results showed that information asymmetry has a non significant positive effect on earnings management with a significance level of 0,425>0,05. Leverage is proxied by factor score able to weaken the relationship between tax planing to earnings management with significance level 0,012< 0,05, so leverage is quasi moderate variable.
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