PENGARUH TINGKAT RETENSI PAJAK, FREE CASH FLOW DAN KUALITAS AUDITOR TERHADAP MANAJAMEN LABA

Abstract

This research aimed to examinen the effect of tax retention rate, free cash flow and auditor quality on profit management. Furthermore, the research population used all go-public companies in Food and Beverages sector that was listed on the Indonesia Stock Exchange (IDX). Moreover, the sample was taken from the go-public companies in Food and Beverage sector that was listed on the Indonesia Stock Exchange during 2018-2020. The research was quantitatice. Furthermore, the data collection technique used purposive sampling. In line with that, there wete 91 finansial statements of Food and Beverages companies sectors taken as the sample. Additionally, the data analysis technique used multiple linear regressions with SPSS (Statistical Product and Service Solutions). Based on the variable’s hypoothesis test, it obtained that: (a) Tax Retention Rate did not affect profit management, (b) Free Cash Flow did not affect profit manageent and (c) Auditor Quality did not affect on profit management. On the other hand, the adjusted R square showed that 0.837 or 837% affected the dependent variable and the rest was 16.3% affected by other variables.