The Factors that Influence Earnings Management: Evidence on Basic Materials Sector
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Dec 27, 2023
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Abstract
Earnings management is an action to modify accounting records so that there is intervention in the financial statements while complying with applicable accounting standards. This study aims to determine the relationship between earnings management with tax incentives, tax avoidance, and financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2021. This research can suggest the companies or investors regarding the factors that influence earnings management practices in a company so that it can be more efficient in making business decisions in order to maintain the stability of the company. The sample selection technique in this study used purposive sampling. The resulting samples were 13 companies and 78 observational data. The analysis technique used is panel data regression using Eviews 12 software. The results show that tax incentives, tax avoidance, and financial distress simultaneously affect earnings management. Partially tax incentives have a negative influence on earnings management, while tax avoidance and financial distress have a positive influence on earnings management.
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References
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Alfian Bunaca Nurdayadi, R., Tower Alam Sutera, P., Jalur Sutera Barat Kav, J., & Sutera, A. (2019). The Impact of Deferred Tax Expense and Tax Planning Toward Earnings Management and Profitability (Vol. 21, Issue 2). Http://Jurnaltsm.Id/Index.Php/JBA
Baraja, L. M., Basri, Y. Z., & Sasmi, V. (2019). Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak Dan Aktiva Pajak Tangguhan Terhadap Manajemen Laba. Jurnal Akuntansi Trisakti, 4(2), 191–206. Https://Doi.Org/10.25105/Jat.V4i2.4853
Chahyani, N. (2021). Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Profitabilitas, Dan Perencanaan Pajak Terhadap Manajemen Laba. Bongaya Journal for Research in Accounting, 1, 40–40.
CNBC Indonesia. (2021, September 28). Luar Biasa! Dari Rugi, Aneka Tambang Bisa Cetak Laba Rp 1,2 T. Https://Www.Cnbcindonesia.Com/Market/20210928090504-17-279649/Luar-Biasa-Dari-Rugi-Aneka-Tambang-Bisa-Cetak-Laba-Rp-12-T
Damayanti, C. R., & Kawedar, W. (2018). Pengaruh Profitabilitas, Mekanisme Pemantauan Dan Financial Distress Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 7(4), 1–9. Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Devitasari, L. (2022). Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba. Jurnal Pajak & Bisnis.
Hardani, H., Juliana Sukmana, D., & Fardani, R. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif. https://www.researchgate.net/publication/340021548
Harsojuwono, B. A., & Arnata, I. W. (2020). Statitiska Penelitian (R. T. Kusuma, Ed.; 1st Ed.). Madani Media.
Hoesada, J. (2020). Teori Keagenan. Https://Www.Ksap.Org/Sap/Wp-Content/Uploads/2020/09/Majalah-Maya-Ksap-1-Oktober-2020.Pdf.
Irawan, S., & Apriwenni, P. (2021). Pengaruh Free Cash Flow, Financial Distress, Dan Investment Opportunity Set Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 14(1). Https://Doi.Org/10.30813/Jab.V14i1.2458
Julian, M. (2020, November 23). Ini Penyebab Laba Bersih Argha Karya Prima Industry (AKPI) Melejit 105,40%. Https://Stocksetup.Kontan.Co.Id/News/Ini-Penyebab-Laba-Bersih-Argha-Karya-Prima-Industry-Akpi-Melejit-10540
Karjalainen, J., Kasanen, E., Kinnunen, J., & Niskanen, J. (2020). Dividends And Tax Avoidance as Drivers of Earnings Management: Evidence from Dividend-Paying Private Smes in Finland. Journal Of Small Business Management. Https://Doi.Org/10.1080/00472778.2020.1824526
Khairunnissa, J. M., Majidah, & Kurnia. (2020). Manajemen Laba: Financial Distress, Perencanaan Pajak, Ukuran Perusahaan, Komite Audit Dan Kualitas Audit. Jurnal Ilmiah MEA, 4.
Kurnia, Pratomo, D., & Gusti Raharja, D. (2010). The Influence of Capital Intensity and Fiscal Loss Compensation on Tax Avoidance (Study of Food and Beverages Companies Listed On The Indonesia Stock Exchange From 2010 - 2015). In Journal of Archaeology of Egypt/Egyptology (Vol. 18, Issue 1). PJAEE.
Larastomo, J., Perdana, H. D., Triatmoko, H., & Sudaryono, E. A. (2016). Pengaruh Tata Kelola Perusahaan Dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia. Esensi, 6(1). Https://Doi.Org/10.15408/Ess.V6i1.3121
Li, Y., Li, X., Xiang, E., & Geri Djajadikerta, H. (2020). Financial Distress, Internal Control, And Earnings Management: Evidence from China. Journal Of Contemporary Accounting and Economics, 16(3). Https://Doi.Org/10.1016/J.Jcae.2020.100210
Miftakhunnimah, A. D., & Juanda, A. (2020). Pengaruh Financial Distress, Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba. Jurnal Akuntansi Indonesia, 2, 106–106.
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., Sirait, R. T., & Ria, C. E. (2021). Penelitian Bisnis Teknik Dan Analisis Data Dengan SPSS-STATA-EVIEWS. Madenatera.
Pakpahan, I. S. U., & Kurnia. (2022). Pengaruh Related Party Transaction, Thin Capitalization, Earning Management Terhadap Tax Avoidance. Jurnal Ilmiah Indonesia, 7.
Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan Pajak Dan Bisnis (4th Ed.). PT Gramedia Pustaka Utama.
Putra, I. M. (2019). Manajemen Pajak Strategi Pintar Merencanakan Dan Mengelola Pajak Dan Bisnis (A. Ishartadi, Ed.). Quadrant.
Saputra, E. A. (2021). The Effect of Deferred Tax Assets and Deferred Tax Expense on Earnings Management in Banking Sub-Sector Service Companies and Financing Institutions. Jurnal Akuntansi Bisnis Eka Prasetya, 7, 78–78.
Schmuck, M. (2013). Financial Distress and Corporate Turnaround: An Empirical Analysis of The Automotive Supplier Industry. In Financial Distress and Corporate Turnaround: An Empirical Analysis of The Automotive Supplier Industry (Vol. 9783658019082). Springer Fachmedien. Https://Doi.Org/10.1007/978-3-658-01908-2
Scott, W. R. (2015). Financial Accounting Theory Seventh Edition. Www.Pearsoncanada.Ca.
Sebrina, N., Helmayunita, N., & Karinda, W. D. (2019). The Influence of Tax Avoidance Modified by Corporate Governance on Earnings Management (Empirical Study on Manufacturing Companies Listed On The Indonesia Stock Exchange In 2014-2017). Www.Idx.Co.Id.
Sisdianto, E., Ramdani, R. F., & Fitri, A. (2019). Pengaruh Discretionary Accrual Terhadap Earnings Management: Studi Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2016. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(1), 27–38. Https://Doi.Org/10.35912/Jakman.V1i1.4
Sulistyanto, S. (2018). Manajemen Laba Teori Dan Model Empiris (A. Listyandari, Ed.; 2nd Ed.). PT Grasindo.
Suryani, A. (2022). Dampak Penghindaran Pajak Dan Pajak Tangguhan Terhadap Manajemen Laba. Eksis: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(1), 29. Https://Doi.Org/10.33087/Eksis.V13i1.298.