Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Determinant of Earning Management

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  • @INPROCEEDINGS{10.4108/eai.10-10-2023.2342172,
        author={I Nyoman Kusuma Adnyana  Mahaputra and I Ketut Setia  Sapta and Ni Nyoman Santi  Dewi},
        title={Determinant of Earning Management},
        proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={IPSC},
        year={2023},
        month={12},
        keywords={deferred tax assets earning power tax planning},
        doi={10.4108/eai.10-10-2023.2342172}
    }
    
  • I Nyoman Kusuma Adnyana Mahaputra
    I Ketut Setia Sapta
    Ni Nyoman Santi Dewi
    Year: 2023
    Determinant of Earning Management
    IPSC
    EAI
    DOI: 10.4108/eai.10-10-2023.2342172
I Nyoman Kusuma Adnyana Mahaputra1,*, I Ketut Setia Sapta1, Ni Nyoman Santi Dewi1
  • 1: Universitas Mahasaraswati Denpasar
*Contact email: kusuma_mahaputra@unmas.ac.id

Abstract

Earnings management is an activity that manages profits according to management requirements. Several factors influence earnings management, such as earning power, tax planning, and deferred tax assets. This research aims to reexamine the influence of these three variables on earnings management. This research uses all manufacturing companies listed as population. The secondary data is obtained from the annual report and analyzed using multiple linear regression analysis. The research results show that earning power and tax planning positively affect earnings management, while deferred tax assets do not.