THE EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSES AND SALES GROWTH ON EARNING MANAGEMENT (CASE STUDY: FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE)

Abstract

This study aims to determine and analyze the effect of deferred tax assets, deferred tax expenses and sales growth on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study were 35 food and beverage companies, while the sample was obtained using purposive sampling method based on the specified criteria, so that a sample of 9 food and beverage companies was obtained. The dependent variable in this study is earnings management, while the independent variables are deferred tax assets, deferred tax expenses and sales growth. The data analysis method using multiple linear regression analysis, f test, t test, and the coefficient of money determination is tested using the classical assumption test. The results of this study indicate that deferred tax assets affect earnings management while deferred tax expense and sales growth have no effect on earnings management.

Keywords: Earnings Management; deferred tax assets; deferred tax expenses; sales growth;