Pengaruh Kualitas Audit, Komite Audit, Tax Planning, Ukuran Perusahaan, Corporate Social Responbility Terhadap Manajemen Laba pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020

Abstract

This study aims to determine the effect of audit quality, audit committee, tax planning, company size, corporate social responsibility on earnings management in manufacturing companies listed onthe Indonesia Stock Exchange in 2018-2020. The type if research used in this research is quantitative research. Data collection was obtained by means of documentation, namely by looking at financial reports originating from the official website ofthe lndonesia Stock Exchange, samples were obtained by purposive sampling techni,que. Meanwhile, after calculating the sample, a sample of29 companies was obtained with a total of87 observations. The data analysis technique used in this research is descriptive statistical test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showthat partially, audit quality has no effect on earnings managemen.t Audit committee, tax planning, and corporate social responsibility have a negative effect onearnings management. Meanwhile, company size hasnoeffect on Earnings Management. This research also shows that the quality of audits, audit committees, tax planning, company size, and corporate social responsibility simultaneously affect profit management.