A Case Study on the Registered Transportation and Logistics Sector in the Indonesia Stock Exchange in 2020–2021), "Moderating Effects of Tax Planning on the Effect of Incentives Tax, Financial Distress, and Women Directors on Earnings Management"

Authors

  • Lu’lu’ul Jannah Media Nusantara Citra University
  • Erni Hernawati Media Nusantara Citra University

DOI:

https://doi.org/10.31004/jpdk.v4i6.9518

Abstract

Penelitian ini menguji pengaruh moderasi perencanaan pajak terhadap dampak insentif pajak, financial distress, dan direktur wanita terhadap manajemen laba. Sampel penelitian ini adalah perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun pengamatan 2020-2021. Jumlah sampel yang memenuhi kriteria adalah 42 sampel. Variabel yang digunakan dalam penelitian ini adalah variabel dependen yaitu manajemen laba; variabel independennya adalah insentif pajak, financial distress, dan direktur wanita, sedangkan variabel perencanaan pajak adalah variabel moderasi. Metode analisis yang digunakan dalam penelitian ini mengikuti pola model persamaan Structural Equation Modeling (SEM). Alat analisis data menggunakan STATA (Statistik dan Data). Hasil penelitian menunjukkan bahwa financial distress berpengaruh terhadap manajemen laba. Sedangkan variabel lainnya tidak berpengaruh terhadap manajemen laba.

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Published

2022-11-30

How to Cite

Jannah, L. ., & Hernawati, E. . (2022). A Case Study on the Registered Transportation and Logistics Sector in the Indonesia Stock Exchange in 2020–2021), "Moderating Effects of Tax Planning on the Effect of Incentives Tax, Financial Distress, and Women Directors on Earnings Management". Jurnal Pendidikan Dan Konseling (JPDK), 4(6), 7455–7463. https://doi.org/10.31004/jpdk.v4i6.9518

Issue

Vol. 4 No. 6 (2022): Jurnal Pendidikan dan Konseling

Section

Articles

License

Copyright (c) 2022 Lu’lu’ul Jannah, Erni Hernawati

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