Pengaruh Tax Avoidance, Firm Size Terhadap Earnings Management Dengan Financial Performance Sebagai Pemoderasi

Authors

  • Baiq Fitri Arianti Pamulang University

DOI:

https://doi.org/10.32662/gaj.v5i2.1954

Keywords:

Earnings Management, Financial Performance, Firm Size, Tax Avoidance

Abstract

The purpose of research is to empirically prove the effect of tax avoidance and firm size as independent variables, on earnings management as the dependent variable. The study also examines the role of the financial performance in moderating the relationship between these variables. The population in this study are mining sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2020 totaling 193 companies. The sample in this study amounted to 28 companies with purposive sampling method, the data that were successfully processed were 140 observations. The type of research used is descriptive quantitative research. The data analysis method uses panel data regression with the help of E-views 10 software. The results showed that tax avoidance has a positive and insignificant effect on earnings management, while firm size has a negative and significant effect on earnings management, financial performance variables cannot moderate the influence of tax avoidance and financial performance variables can moderate the influence of firm size on earnings management.

References

Arianti, B. F. (2020). The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance. Jabe (Journal of Accounting and Business Education), 4(2), 98. https://doi.org/10.26675/jabe.v4i2.8271

Arianti, B. F. (2021). Company Size, Financial Distress And Audit Complexity Against Audit Report Lag Ukuran Perusahaan, Financial Distress Dan Audit Complexity Terhadap Audit Report Lag. Gorontalo Accounting Journal. 4(1), 41–56.

Bestivano, W. (2013). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, dan Leverage Terhadap Perataan Laba Pada Perusahaan yang Terdaftar di BEI. Jurnal Akuntansi Universitas Negeri Padang. 1(1), 1-28

Chen et al., (2010). Are Family Firms More Tax Aggressive Than Non-Family

Firms? Journal of Financial Economics, 41-61

Eky Pambudi, J., Hidayat, I., & Eko Julio, A. (2019). Pengaruh Penghindaran Pajak, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Manajeman Laba. Competitive Jurnal Akuntansi Dan Keuangan, 1(1), 57–71

Hassanpour, S., & Ardakani, M. N. (2017). The Effect of Pre-bankruptcy Financial Distress on Earnings Management Tools. International Review of Management and Marketing, 7(3), 213–219.

Husain, T. (2017). Pengaruh Tax Avoidance dan Kualitas Audit terhadap Manajemen Laba. Jurnal Online Insan Akuntan, 2(1), 137–156. http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/437

Ikmal, H., & Nurlasera. (2016). Pengaruh Return On Investment (Roi), Economic Value Added (EVA) Dan Current Rasio (CR) Terhadap Return Saham. Jurnal Al-Iqtishad. 12 Vol. 2 hal. 71-87

Khairudin & Wandita (2017). Analisiss Pengaruh Profitabilitas, Debt to Equity Ratio (DER)dan Price to Book Value (PBV) terhadap Harga Saham Perusahaan Pertambangan diIndonesia. Jurnal Akuntansi dan Keuangan, 8(1), 68-84.

M., A. M., & Own, B. A.-. (2017). Earnings Management and Banks Performance: Evidence from Europe. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 134–145. https://doi.org/10.6007/ijarafms/v7-i4/3444

Medyawati, H., & Dayanti, A. (2016). Pengaruh Ukuran Perusahaan Terhadap Manajemen Laba: Analisis Data Panel. Jurnal Ilmiah Ekonomi Bisnis, 21(3), 96409. https://doi.org/10.35760/eb.

Rice. (2016). Pengaruh Faktor Keuangan Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderating. Jurnal Wira Ekonomi Mikroskil. Volume 6, Nomor 01, April 2016.

Savitri, E. (2014). Analisis Pengaruh Leverage Dan Siklus Hidup Terhadap Manajemen Laba Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Vol. 3, No. 1, Oktober 2014 : 72-89. ISSN: 2337- 4314.

Sihombing, N., Enggar, D. P., & Gowon, M. (2020). Pengaruh Tax Planning Dan Profitabilitas Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Terdaftar Di Bursa Efek Indonesia Periode 2013-2018. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(1), 45–58.

Subramanyam, K., & Wild, J. J. (2010). Analisis Laporan Keuangan, Buku Satu, Edisi Sepuluh. Jakarta: Salemba Empat.

Yofi, Prima, A., & E. Suryani (2018). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Jurnal ASET (Akuntansi Riset), 10(1), 71–82. https://doi.org/10.17509/jaset.v10i1.12571

Downloads

Published

2022-10-01

How to Cite

Arianti, B. F. (2022). Pengaruh Tax Avoidance, Firm Size Terhadap Earnings Management Dengan Financial Performance Sebagai Pemoderasi. Gorontalo Accounting Journal, 5(2), 98–111. https://doi.org/10.32662/gaj.v5i2.1954

Issue

Volume 5 Nomor 2 October 2022

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)