The Effect of Tax Planning, Company Size and Information Asymetries on Earnings Management
Abstract
This study aims to prove empirically the effect of tax planning, firm size, and information asymmetry on earnings management. The population used is manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample in this study amounted to 31 companies selected by using purposive sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression model, and hypothesis testing with the help of Eviews version 9. The results of the study simultaneously show that tax planning, company size and information asymmetry have a positive and significant effect on management earnings. Based on the results of the study partially indicate that tax planning has no effect on earnings management, company size partially affects earnings management and information asymmetry partially affects earnings management.
Keywords: Tax Planning, Company Size, Information Asymmetry, Earnings Management
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