PENGARUH UKURAN PERUSAHAAN, KINERJA DAN BEBAN PAJAK TANGGUHAN TERHADAP PRAKTIK MANAJEMEN LABA

Abstract

This study aims to examine the effect of company size, performance and tax burden on the management of earnings. This type of research is quantitative research. The sample of this research is 60 consisting of 10 metal and mineral manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 - 2018. The statistical test tool in the form of SPSS program is used for classical assumption test and multiple regression analysis. The results of this study indicate that the size of the company has a negative effect on earnings management because large companies are seen as more critical so they will be careful in conducting financial reporting because more attention from the public. Financial performance has a positive effect on earnings management because the company wants to show a consistent earnings report each period so that the return on investment is consistent as well. While deferred tax expense has a positive effect on earnings management because company management also wants to minimize taxable profits reported to tax. Keywords: company size, financial performance, deferred tax expense, earnings management