PENGARUH UKURAN PERUSAHAAN, LEVERAGE, BEBAN PAJAK TANGGUHAN, BEBAN PAJAK KINI, DAN KOMPENSASI MANAJEMEN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019)

Abstract

This study aims to examine: the effect of company size, leverage, deferred tax expense, current tax expenses and the effect of management compensation on earnings management. The population in this study are all infrastructure companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was determined using the perposive sampling method and obtained a sample of 21 companies. The type of data used in this study is secondary data. Data analysis was performed by logistic analysis with the help of SPSS software. The results of this study indicate that the variable company size with a significance value of 0.008 (<0.05), leverage with a significance value of 0.029 (<0.05), deferred tax expense with a significance value of 0.018 (<0.05), the current tax burden with a significance value of 0.004 (<0.05), management compensation with a significance value of 0.019 (<0.05) has an effect on earnings management.

Keywords: Company size, leverage, deferred tax expense, current tax expense, management compensation, earnings management