The effect of deferred tax expense, profitability and information asymmetry toward earning management at consumer goods companies listed on Indonesia Stock Exchange

Lee, Celine (2021) The effect of deferred tax expense, profitability and information asymmetry toward earning management at consumer goods companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

In the business activity, one of the ways to analyze their performance is through its financial report. It is being prepared by the internal accountant and often arises conflicts that encourage them to do earning management for their own gain. The conflict arises from the high expectations of shareholders and pressure to attract new investors. This research aims to determine the effect of deferred tax expense, profitability, and information asymmetry toward earning management. This research is conducted towards consumer goods companies listed on Indonesia Stock Exchange (IDX) from year 2017 to 2019. The independent variables used in the study was deferred tax expense, profitability, and information asymmetry meanwhile earning management is the dependent variables. This research conducted by using quantitative research method with the populations of 64 companies. By using purposive sampling method, the samples are determined to 25 companies therefore the amount of sample of year 2017-2019 is 75 samples. Data analysis is using SPSS 25 and multiple regression analysis. The result of the analysis show that deferred tax expense and information asymmetry do not have significant effect towards earning management, but profitability does have significant effect towards earning management. The deferred tax expense, profitability and information asymmetry simultaneously do not have significant effect toward earning management./Dalam praktik bisnis, salah satu cara untuk menganalisa performa perusahaan adalah melalui laporan keuangannya. Laporan keuangan ini dipersiapkan oleh akuntan dan sering menimbulkan konflik yang mendorong mereka untuk melakukan manajemen laba. Konflik muncul dari tingginya ekspetasi dari para pemegang saham dan tekanan untuk menarik investor baru. Penelitian ini bertujuan untuk menganalisa pengaruh beban pajak tangguhan, profitabilitas dan informasi asimteri terhadap manajemen laba. Penelitian ini dilakukan terhadap perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2019. Variabel independen yang digunakan dalam penelitian ini adalah beban pajak tangguhan, profitabilitas dan informasi asimetri sedangkan manajemen laba adalah variabel dependennya. Penelitian ini juga dilakukan dengan metode penelitian kuantitatif dengan total populasi 64 perusahaan. Dengan menggunakan metode purposive sampling, sampel yang ditentukan adalah 25 dengan periode tahun 2017-2019 maka total sampel adalah 75. Analisis data mengunakan SPSS 25 dengan teknik regresi linear berganda. Hasil dari analisis menunjukan bahwa beban pajak tangguhan dan informasi asimetri tidak berpengaruh signifikan terhadap manajemen laba, tetapi profitabilitas berpengaruh signifikan terhadap manajemen laba. Beban pajak tangguhan, profitabilitas dan informasi asimetri secara simultan tidak memiliki signifikan efek terhadap manajemen laba.

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