Authors:

Dewa Ketut Wira Santana, Made Gede Wirakusuma

Abstract:

“Earnings management is the management condition to intervene in the process of preparation of financial statements for external parties can sehngga leveling , raising and lowering profits . This study aims to determine the effect of tax planning , the size of the company and managerial ownership on earnings management practices . The population in this study consisted of 159 companies listed on the stock exchange Indonesia with the observation period starting from 2008 to 2010 . Sampling using purposive sampling . The number of companies that meet the criteria of the study sample were as many as 26 companies . Analysis technique used is the technique of multiple linear regression analysis. Tax planning Pengujan results showed a positive effect on earnings management practices , while the managerial ownership and the size of the company showed no effect results”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-14479

Published

2016-03-30

How To Cite

WIRA SANTANA, Dewa Ketut; WIRAKUSUMA, Made Gede. PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTEK MANAJEMEN LABA.E-Jurnal Akuntansi, [S.l.], v. 14, n. 3, p. 1555-1583, mar. 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-14479. Date accessed: 28 Aug. 2025.

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Issue

Vol 14 No 3 (2016)

Section

Articles

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