PENGARUH BEBAN PAJAK KINI, MANAGERIAL OWNERSHIP, DAN AKRUAL TERHADAP MANAJEMEN LABA

Abstrak

This study aims to determine the effect of the independent variables of current tax burden, managerial ownership, and accruals on the dependent variables of profit management in non-cyclical consumer companies in 2018-2022. The independent variables in this study are current tax burden, managerial ownership, and accrual, the dependent variable is profit management. The research method used is a quantitative method, the data source used is secondary data. The technique used in this study is purposive sampling technique. The population used in this study is non-cyclical consumer companies listed on the IDX in 2018-2022. The samples used in this study were 8 samples of companies with a research observation period of 5 years in the 2018-2022 period and the number of financial statements sampled in this study amounted to 40. The data analysis techniques used are descriptive statistical tests, panel data selection, classical assumption tests, and hypothesis tests with the help of the Eviews version 12 statistical processing program. The results of simultaneous testing (Test F) show that the variables of current tax burden, managerial ownership, and accrual simultaneously have a simultaneous effect on profit management, while partial testing (Test T) shows that the variable current tax burden (X1) affects profit management, the managerial ownership variable (X2) has no effect on profit management, and the accrual variable (X3) does not affect profit management.