Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management
ABSTRACT This study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2024-08-01
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| Series: | Jurnal Akuntansi Indonesia |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/39405 |
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| Summary: | ABSTRACT
This study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability. |
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| ISSN: | 0216-6747 2655-9552 |