PENGARUH TAX PLANNING DAN KINERJA KEUANGAN TERHADAP REAL EARNING MANAGEMENT PADA PERUSAHAAN JASA SEKTOR INFRASTRUKTUR: SEBELUM DAN MASA PANDEMI COVID-19
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Institusion
STIE Indonesia Banking School
Author
Maulidya, Maulidya
Subject
HF5601 Accounting
Datestamp
2022-10-16 16:10:28
Abstract :
This study aims to determine the effect of tax planning and financial performance on real earnings management with company age as a control variable before and during the Covid-19 pandemic. The sampling method uses purposive sampling. The sample of this study are 37 infrastructure companies listed on the Indonesia Stock Exchance for the 2016-2020 period. The results showed that Tax planning, Leverage and the Covid-19 Pandemic had no effect on Real Earning Management before and during the COVID-19 pandemic, while Profitability had a positive effect on Real Earning Management before and during the Covid-19 pandemic. The result of this managerial implication is that the company is expected to be able to show sustainable performance in order to continue to attract investors and not have an impact on management actions to carry out real earnings management.
This study aims to determine the effect of tax planning and financial performance on real earnings management with company age as a control variable before and during the Covid-19 pandemic. The sampling method uses purposive sampling. The sample of this study are 37 infrastructure companies listed on the Indonesia Stock Exchance for the 2016-2020 period. The results showed that Tax planning, Leverage and the Covid-19 Pandemic had no effect on Real Earning Management before and during the COVID-19 pandemic, while Profitability had a positive effect on Real Earning Management before and during the Covid-19 pandemic. The result of this managerial implication is that the company is expected to be able to show sustainable performance in order to continue to attract investors and not have an impact on management actions to carry out real earnings management.
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