Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2023) The Influence of Tax Planning, Accrual Profit Management and Capital Structure on Company Performance with Firm Size as Moderator (Case Study on Property and Real Estate Companies listed on Indonesia Stock Exchange in 2016-2021). Jurnal Ilmiah Manajemen Ubhar, 5 (2). pp. 243-253. ISSN 1858 - 1358

Text Octaviani-Machdar-Husadha-10-10-2023.pdf Download (625kB)

Abstract

This study is to examine the effect of tax planning, accrual earnings management and capital structure on firm performance through firm size as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016- 2021. The method of determining the sample in this study used the purposive sampling method so that from 49 populations a sample of 43 companies was obtained. The data in this study were analyzed using panel data regression analysis techniques. The results of this study indicate that. The results of the study prove that tax planning has an effect on company performance, accrual earnings management has no effect on company performance, and capital structure has an effect on company performance. Tax planning affects firm performance through firm size as a moderating variable, accrual earnings management influences firm performance through firm size as a moderating variable and capital structure influences firm performance through firm size as a moderating variable.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Prof Nera Marinda Machdar
Date Deposited:	19 Oct 2023 06:27
Last Modified:	19 Oct 2023 06:27
URI:	http://repository.ubharajaya.ac.id/id/eprint/23882

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