The Effect of Leverage and Tax Avoidance on Earnings Management in Cement Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020–2024
Keywords:
Leverage, Tax Avoidance, Earnings ManagementAbstract
This study aims to examine the influence of leverage and tax avoidance, both individually and jointly, on earnings management among companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis approach, the findings indicate that leverage has a significant and positive effect on earnings management, suggesting that companies with higher debt levels are more likely to engage in income manipulation. Similarly, tax avoidance also shows a significant and positive impact on earnings management, reflecting the tendency of firms to adjust reported income to reduce tax liabilities. The panel regression analysis further confirms that leverage and tax avoidance collectively affect earnings management, with the probability value supporting the conclusion that both variables are statistically significant determinants of earnings manipulation practices in the manufacturing sector.
Downloads
References
Alam, (2019). Pengaruh Manajemen Laba, Likuiditas, Leverage Dan Corporate Governance Terhadap Penghindaran Pajak.
Arda, D. P., & Yusuf, Y. (2024). Determinants of Taxpayer Ethical Behavior in Tax Avoidance and Evasion: Strategies for Mitigation. Jurnal Ilmiah Akuntansi dan Bisnis, 19(2), 2986-0695.
Ariawan & Setiawan, (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas Dan Leverge Terhadap Tax Avoidance.
Ghofir, A., & Yusuf, Y. (2020). Effect of firm size and leverage on earning management. Journal of Industrial Engineering & Management Research, 1(3), 218-225.
Handayani, A. Marundha & U. Khasanah., (2024). Pengaruh Manajemen Laba, Profitabilitas, dan Likuiditas terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI pada Tahun 2018- 2022)
Khairunnisa, A. Simbolon & I. Eprianto., (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance)
Margareta, (2024). Pengaruh Likuiditas, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman
Nadila Sari & Peng Wi, (2022). Pengaruh Leverage, Ukuran Perusahaan, Stuktur Modal, Dan Profitabilitas Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018 – 2021.
Randy & Susanto Wibowo, (2022). Pengaruh Profitabilitas, Financial Leverage Dan Corporate Governance Terhadap Tax Avoidance.
Sembiring & Hutabalian, (2022). Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaanproperty Dan Real Estate Yang Terdaftar Di Bei Tahun 2015-2019
Sutandi, (2021). Pengaruh Ukuran Perusahaan, Capital Intensity terhadap Tax Avoidance dengan Variabel Opinion Shooping Sebagai Variabel Intervening pada Perusahaan Manufaktur di BEI
Yusuf, Y., Anthoni, L., & Suherman, A. (2022). Pengaruh Intelectual Capital, Good Corporate Governance Dan Audit Internal Terhadap Kinerja Keuangan Perusahaan Dengan Ukuran Perusahaan Dan Leverage Sebagai Variabel Mediasi. Eqien-Jurnal Ekonomi Dan Bisnis, 11(03), 973-982.
