PENGARUH PROFITABILITAS, LEVERAGE, KOMPENSASI BONUS, DAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG ADA DI BURSA EFEK INDONESIA

Abstract

This research aimed to find out the effect of profitability (ROA), leverage (DEBT), bonus compensation, and tax (TAX) on the profit management which was measured by discretionary accruals (DA). While, the agency problems in agency theory occurred as there were difference in interests between agent and principals, in which management would like to maximize is prosperity. Therefore the management would choose certain accounting policies with the conditions given. This policy was allowed in positive accounting theory. Consequently, there was opportunity of earning management. This population was manufacturing companies which were listed on Indonesia Stock Exchange (IDX) 2013-2017. Moreover, the data collection technique used purposive sampling. In line with, there were 51 manufacturing companies which were listed on IDX. The research result concluded profitability had positive effect on the profit management. On the other hand, tax had negative effect on the profit management. In addition bonus compensation and leverage did not affect the profit management.
Keywords: profit management, leverage, bonus compensation, tax