THE INFLUENCE OF TAX PLANNING, PROFITABILITY, AUDIT COMMITTEE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT

Authors

  • Sarti Hutabarat Universitas Prima Indonesia
  • Ester Novalina Saragih Universitas Prima Indonesia
  • Jesika Rejeki Br Siregar Universitas Prima Indonesia
  • Enda Noviyanti Simorangkir Universitas Prima Indonesia
  • Fhikry Ahmad Halomoan Siregar Universitas Battuta

DOI:

https://doi.org/10.22216/jit.v17i3.2433

Abstract

The aim of this research is to examine the role of earnings management in the success or failure of manufacturing industry trading on the Indonesia Stock Exchange (IDX) in various industry classifications. Fifty five businesses make up the population of this study. Purposive sampling was used to collect information about 39 businesses, of which 13 were selected as samples. Earnings management is the dependent variable, while tax planning, profitability, existence of an audit committee, and managerial ownership are independent variables. The data used in this research comes from the annual financial reports of producers registered through the Indonesia Stock Exchange in several industries from 2019 to 2021. The quantitative analysis approach used here tests conventional assumptions. Referring to the findings, profit management is not too affected by tax planning , audit committee membership, or managerial ownership. Earnings management is greatly affected by profitability. Profit Management of Manufacturing Companies Registered through the Indonesia Stock Exchange Year 2019-2021 Highly Affected by Tax Planning, Profitability, Audit Committee, and Managerial Ownership

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Published

2023-07-30

How to Cite

Hutabarat, S., Saragih, E. N., Br Siregar, J. R., Simorangkir, E. N., & Halomoan Siregar, F. A. (2023). THE INFLUENCE OF TAX PLANNING, PROFITABILITY, AUDIT COMMITTEE AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT. Jurnal Ipteks Terapan, 17(3), 544–551. https://doi.org/10.22216/jit.v17i3.2433

Issue

Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan

Section

Articles

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