PENGARUH TAX PLANNING, KINERJA KEUANGAN, KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI

Aniza Purmianingrum, Anny Widiasmara, Heidy Paramitha Devi

Abstract


This research aims to test and determine the influence of tax planning, financial performance and dividend policy on earnings management with managerial ownership as a moderating variable in property and real estate sub-sector companies listed on the BEI in 2019-2023. The research population is 92 companies in the property and real estate sub-sector. Based on the purposive sampling method, 47 sample companies were obtained. The research method is a quantitative approach using binary logistic regression analysis with the SPSS version 25 software program. The results of this research show that Tax Planning and Dividend Policy have no effect on Profit Management, while Financial Performance has an effect on Profit Management. Managerial Ownership is able to moderate Tax Planning, but is unable to moderate Financial Performance and Dividend Policy on Profit Management.

Keywords: Tax Planning, Financial Performance, Dividend Policy, Earning Management, Managerial Ownership


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References


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