PENGARUH ASET PERUSAHAAN, PAJAK PENGHASILAN, CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR

Abstract

The aim of this research was to examine the effect of company asset, income tax, corporate governance on
profit management at manufacturing companies whitch stated in Indonesia Stock Exchange 2015-2017. The
research was quantitative method. While, the sampling collection method used purposive sampling. The data
used secondary, which were taken from company yearly report. In addition, the sample used 66 manufacturing
companies with three years observation. Therefore, there were 198 objects. For the data analysis method, this
research used multiple regression linier with SPSS (Statistical Product and Service Solution) version 24. The
research result of this study indicate that company asset have a positive effect on earnings management. The
income tax negatively effects earnings management. Corporate governance mechanisms that are proportionate to
institutional ownership negatively effect earnings management, managerial ownership has a positive effect on
earnings management, independent board of directors has a negative influence on earnings management, and the
audit committe has a negative effect on earnings management.
Keywords: Company asset, Income tax, Corporate Governance, Profit management