Motivation, Tax, and Firm’s Condition Effect on Earnings Management

DOI

10.2991/aebmr.k.200127.075How to use a DOI?

Keywords

Motivation, tax, firm’s condition, earning management

Abstract

This research purpose is to obtain empirical evidence on the effects of motivation bonus, motivation debt contracts, deferred tax assets, tax planning, firm’s growth, firm’s performance, firm’s size, earnings power, and firm’s sales growth on earnings management. This research’s population comes from the non-financial companies listed in Indonesia Stock Exchange from 2015 to 2017. From the purposive sampling method, the samples obtained for the research were 114 non-financial listed companies with 342 data. This research used multiple linear regressions for the method of analyzing data. The results showed that motivation debt contracts, deferred tax assets, firm’s growth, firm’s size, and firm’s sales growth have an influence on earnings management of the non-financial companies in Indonesia. Whereas, motivation bonus, tax planning, firm’s performance, and earnings power did not affect earnings management of the non-financial companies in Indonesia.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - R. Pramana
AU  - F. Firnanti
PY  - 2020
DA  - 2020/01/31
TI  - Motivation, Tax, and Firm’s Condition Effect on Earnings Management
BT  - Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
PB  - Atlantis Press
SP  - 365
EP  - 370
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200127.075
DO  - 10.2991/aebmr.k.200127.075
ID  - Pramana2020
ER  -