The Effect of Tax Planning and Company Size on Earning Management (Study on Pharmaceutical Subsector Companies on the Indonesia Stock Exchange)

Abstract

This study aims to determine the effect of tax planning and company size on earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021. The research method used is descriptive method. The sampling technique used purpopsive sampling so that the number of samples obtained was 16 companies. The analysis technique used is multiple regression analysis. The results show that partially tax planning has a positive effect on earnings management, it can be seen from the results of the t test or partial test, that the significance value of tax planning is 0.024 less than 0.05. And the size of the company has a significant positive effect, it can be seen from the results of the t test or partial test, that the significance value of tax planning is 0.032 less than 0.05. Simultaneous test results show that tax planning and company size affect earnings management in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2020-2021, this is indicated by the value of Fcount > Ftable with a value of sig 0.009 < 0.05.

Pengaruh Keputusan Investasi, Ukuran Perusahaan, Keputusan Pendanaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perbankan Yang Terdaftar Di Bei Periode 2018-2022

“…Ukuran perusahaan didefinisikan besar kecilnya suatu perusahaan dengan berbagai cara seperti, ukuran pendapatan, jumlah karyawan, total aktiva, nilai pasar saham dan total modal (Herawati, 2017). Ukuran perusahaan merupakan salah satu indikator yang digunakan oleh investor dalam menilai aset dan kinerja perusahaan (Wiyarni et al, 2023). Alasan peneliti menggunakan variabel ukuran perusahaan dalam penelitian ini untuk dapat mengetahui besar kecilnya suatu perusahaan karena hal tersebut akan menjadi pertimbangan bagi calon investor untuk menenamkan dananya ke perusahaan.…”