FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT

Dublin Core

Title

FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT

Subject

Earnings Management, Financial Distress, Tax Motivation

Description

When companies solve financial distress, there are efforts made by companies such as accounting methods, changing accounting estimation, policies, and shifting periods of costs or revenues. Companies also often carry out strategies in dealing with deferred taxes or tax payments, both of which are done is a form of earnings management This study aims to discuss the effect of financial distress and tax motivation on earnings management in transportation service companies approved in the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique. From a population of 35 companies, based on the criteria chosen 9 companies were selected as samples. Data processing using panel data regression method. Based on the selection model, the fixed effect is chosen as the analysis model to be used. The results of the study concluded that financial distress determines a significant positive effect on earnings management while tax motivation does not involve earnings management

Creator

Reschiwati 1, Harwin Hasudungan3

Source

https://dinastipub.org/DIJEFA/article/view/545/336

Publisher

Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta ABFII Perbanas Jakarta

Date

24 September 2020

Contributor

echireschiwati@yahoo.com

Format

PDF

Language

English

Type

Text

Files

Collection

Citation

Reschiwati 1, Harwin Hasudungan3, “FINANCIAL DISTRESS AND TAX MOTIVATION: THE EFFECT ON EARNINGS MANAGEMENT,” Repository Horizon University Indonesia, accessed April 30, 2025, https://repository.horizon.ac.id/items/show/5442.