Pengaruh Ukuran Perusahaan, Konvergensi IFRS, Dan Perencanaan Pajak Terhadap Manajemen Laba

  • Putri Husna Nur Arifah Penulis
  • sri ayem Universitas Sarjanawiyata Tamansiswa

Abstract


The purpose of this study was to determine the effect of corporate earnings, IFRS convergence, and tax planning on earnings management. This research includes descriptive research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange for the period 2012-2017. The sample in this study was determined by purposive sampling method and obtained 28 companies, samples within the period of 4 years of annual financial statements. The type of data used is secondary data. To determine the effect of independent variables with the dependent variable using the method of multiple regression analysis. The results of this study are firm size has a significant positive effect, IFRS convergence has a significant negative effect, and tax planning does not affect earnings management.




Keywords: Company Size, IFRS Convergence, Tax Planning and Profit Management.


 



Published
2019-01-26
How to Cite
ARIFAH, Putri Husna Nur; AYEM, sri. Pengaruh Ukuran Perusahaan, Konvergensi IFRS, Dan Perencanaan Pajak Terhadap Manajemen Laba. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 499 - 508, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/912>. Date accessed: 20 feb. 2019.