THE EFFECT OF TAX PLANNING, INTELLECTUAL CAPITAL, AND ACCOUNTING CONSERVATIONS ON EARNINGS MANAGEMENT (STUDY OF CONSUMER GOODS SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2019- 2022)

• Wahyu Setiawan

  Muhammadiyah University of Surabaya

• Rieska Maharani

  Muhammadiyah University of Surabaya

• Tyasha Ayu Melynda Sari

  Muhammadiyah University of Surabaya

This study aims to determine the effect of tax planning, intellectual capital, and accounting conservatism on earnings management of consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method uses multiple linear regression analysis with a quantitative approach. This study used a sample of 104 data with sampling using the purposive sampling technique. The measuring instrument used is Statistical Package for the Social Sciences (SPSS) version 25. The results showed that simultaneously tax planning, intellectual capital, and accounting conservatism had no effect on earnings management with a significance value of 0.460. The partial test results show that tax planning has a significant positive effect on earnings management with a significance value of 0.028 based on agency theory, where companies try to pay the minimum possible tax to the government so as not to reduce the profit earned in the current year. Intellectual capital has no effect on earnings management with a significance value of 0.730. This is because in the Value Added Intellectual Coefficient (VAIC), employee expenses are not counted as costs. Accounting conservatism has no effect on earnings management with a significance value of 0.704; this is due to the implementation of the International Financial Reporting Standards (IFRS) guidelines in Indonesia. The coefficient of determination shows a value of 0.024, indicating that the variables included in the model are able to influence earnings management by 2.4%.

. J. Ali and S. N. Cahyani, “Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Dengan Leverage Sebagai Variabel Moderasi,” Jurnal Ilmiah Manajemen Kesatuan, vol. 9, no. 1, pp. 151–158, 2021. [Online]. Available: https://doi.org/10.37641/jimkes.v9i1.502.

. R. Antonius and L. D. R. Tampubolon, “Koneksi Politik Terhadap Manajemen Laba (The Analysis of Tax Avoidance, Deferred Tax Expense, and Political Relation on Earnings Management),” Jurnal Akuntansi, Keuangan, Dan Manajemen, vol. 1, no. 1, pp. 39–52, 2019. [Online]. Available: https://doi.org/10.35912/jakman.v1i1.5.

. D. Cahyani and K. Hendra, “Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Leverage Dan Tax Planning Terhadap Manajemen Laba,” Jurnal Akuntansi Dan Keuangan, vol. 11, no. 2, pp. 30, 2020. [Online]. Available: https://doi.org/10.36448/jak.v11i2.1522.

. N. Fadillah, “Pengaruh Tax Planning Dan CSR Terhadap Manajemen Laba,” Sibatik Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan, vol. 1, no. 10, pp. 2253–2264, 2022. [Online]. Available: https://doi.org/10.54443/sibatik.v1i10.329.

. M. Makhfiyah, “Pengaruh Kualitas Audit, Struktur Kepemilikan Manajerial Dan Profitabilitas Terhadap Manajemen Laba Dengan Intellectual Capital Sebagai Variabel Moderating,” Economics and Digital Business Review, vol. 4, no. 2, 2023.

. B. S. Nurwati and A. R. Efendi, “Pengaruh Strategi Bisnis, Karakteristik Perusahaan Dan Tax Planning Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018–2022),” Jurnal Ilmu Sosial Dan Manajemen, vol. 7, no. 4, 2023. [Online]. Available: https://doi.org/10.52362/jisamar.v7i4.1254.

. P. K. B. Putra and P. D. Y. Sukartha, “Hubungan Kompleksitas Laporan Keuangan Dengan Non-Compliant Audit Delay,” Journal of Practical Management Studies, vol. 1, no. 1, pp. 24–31, 2023. [Online]. Available: https://doi.org/10.61106/jpms.v1i1.4.

. S. A. M. Putri, “Pengaruh Kepemilikan Institusional, Perencanaan Pajak Dan Tax Avoidance Terhadap Manajemen Laba,” Jurnal Ilmu Dan Riset Akuntansi, vol. 11, pp. 9, 2022. [Online]. Available: http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/issue/view/196.

. D. M. Rantung and S. Salim, “Pengaruh Pengungkapan Modal Intelektual, Asimetri Informasi, Dan Profitabilitas Terhadap Manajemen Laba Riil,” Owner, vol. 8, no. 2, pp. 1659–1668, 2024. [Online]. Available: https://doi.org/10.33395/owner.v8i2.2030.

. E. D. Saputri and H. Mulyati, “Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Leverage Terhadap Manajemen Laba,” Akuntabel, vol. 17, no. 1, pp. 6, 2020. [Online]. Available: http://journal.feb.unmul.ac.id/index.php/AKUNTABEL.

. M. L. Sari, “Pengaruh Konservatisme Akuntansi Dan Good Corporate Governance Terhadap Earnings Management,” Journal of Accounting and Finance, vol. 1, pp. 1–25, 2015.

. L. Sucita, “Pengaruh Konservatisme Akuntansi Pada Perusahaan Sektor Industri,” Skripsi, 2023. [Online]. Available: https://www.ncbi.nlm.nih.gov/books/NBK558907/.

. S. Supatminingsih and M. Wicaksono, “Pengaruh Good Corporate Governance, Ukuran Perusahaan Dan Intellectual Capital Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI,” Jurnal Ilmiah Edunomika, vol. 4, no. 01, pp. 189–200, 2019. [Online]. Available: https://doi.org/10.29040/jie.v4i01.768.

. S. Tita, R. A. S. Wulandari, and T. Hidayat, “Pengaruh Konservatisme Akuntansi Dan Tata Kelola Perusahaan Yang Baik Terhadap Manajemen Laba Pada Perusahaan Badan Usaha Milik Negara,” Jurnal Akuntansi, Keuangan, Dan Manajemen, vol. 3, no. 2, pp. 99–115, 2022. [Online]. Available: https://doi.org/10.35912/jakman.v3i2.626.

. D. A. Widyantoro, I. Lutfiana, A. T. Karisma, A. A. Rahmadani, and A. F. Mustoffa, “Kajian Pustaka Faktor-Faktor Yang Mempengaruhi Perataan Laba Sebagai Praktik Manajemen Laba,” Jurnal Bina Akuntansi, vol. 10, no. 1, pp. 229–243, 2023. [Online]. Available: https://doi.org/10.52859/jba.v10i1.329.

. N. Wijaya, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Dan Nilai Pasar Perusahaan Perbankan Dengan Metode Value Added Intellectual Coefficient,” Jurnal Bisnis Dan Akuntansi, vol. 14, no. 3, pp. 157–180, 2012.

. Yusnita, “Analisis Perbedaan Tingkat Manajemen Laba Dan Profitabilitas Sebelum Dan Sesudah Akuisisi,” Jurnal Ekonomi Manajemen Dan Bisnis (JEMB), vol. 1, no. 2, pp. 163–175, 2023. [Online]. Available: https://doi.org/10.47233/jemb.v1i2.637.

• View article

This work is licensed under a Creative Commons Attribution 4.0 International License.