PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA
Abstract
The purpose of this study was to determine whether there is an effect of information asymmetry, tax planning, and bonus compensation on earnings management. Manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018 became the population in this study, then the samples in this study were taken from all companies selected using the purposive sampling method, as many as 99 samples of observations with multiple regression analysis techniques. The statistical test tool used is the Statistical Product and Service Solution (SPSS) version 25.0 program. The measurement of earnings management uses discretionary accruals. Information asymmetry is measured using the bid-ask spread, tax planning uses the tax retention rate (TRR), and bonus compensation is measured using a dummy variable, if the company gives a bonus to management it will be given a value of 1, and if it is not given a value of 0. is information asymmetry and bonus compensation has a significant effect on earnings management. while tax planning has no significant effect on earnings management.
Moraref