Analisis Perencanaan Pajak, Kepemilikan Manajerial, Dewan Komisaris, Leverage, dan Free Cash Flow terhadap Manajemen Laba pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI)

Abstract

With the rapid development of the company, of course, it will try to make good financial reporting by increasing profits, because financial reports are one of the important things to show the condition of a company. Then earnings management is a strategy carried out by a company to increase or decrease the profit it wants to get. Analysis of Tax Planning, Managerial Ownership, Board of Commissioners, Leverage, and Free Cash Flow are things that must be considered in earnings management. This study aims to determine whether tax planning, managerial ownership, board of commissioners, leverage, and free cash flow have a significant effect on earnings management in food and beverage companies listed on the IDX. This research uses causal associative research with a quantitative approach. The samples in this study were the Food and Beverage Sector companies listed on the IDX for 2017 – 2021 with a total of 9 samples. The analysis technique used is multiple linear regression analysis. The results show that tax planning, managerial ownership, the board of commissioners, leverage and free cash flow have a significant effect on the earnings management of food and beverage companies listed on the IDX because the significant value of each variable is <0.05 so that the proposed hypothesis is accepted or said to be significant.