PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP PRAKTEK MANAJEMEN LABA

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