Pengaruh Pergantian Ceo, Perencanaan Pajak, Aset Pajak Tangguhan, Free Cash Flow dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di BEI

Abstract

The objective of this research is to determine the effect of CEO turnover, tax planning, deffered tax asset, free cash flow and profitability to earnings management in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. Population of this research are 186 manufacturing companies by using financial statement and annual report from www.idx.co.id. The sampling method of this research is purposive sampling method and 52 companies were obtained as samples. The data analysis method used is multiple linear regression analysis. The results of this research show CEO turnover and profitability have significant effect on earning management. Meanwhile, tax planning, deffered tax asset and free cash flow have no significant effect on earning management. The results of this research also show CEO turnover, tax planning, deffered tax asset, free cash flow and profitability simultaneously have significant effect on earning management.