The Effect Of Return On Asset (ROA), Return On Equity (ROE), Earning Per Share (EPS) On Stock Prices In Food And Beverage Companies Listed On The IDX (2017-2019)

Kevin Suparman Supa Atmaja¹, Bambang Raditya Purnomo²

Abstract

This study aims to determine the effect of tax planning, deferred tax expense and profitability on earnings management in companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study are tax planning, deferred tax expense, profitability while the dependent variable in this study is earnings management measured using discretionary accruals (DA). The population used in this study are non-manufacturing companies in the pharmaceutical sector listed on the IDX 2019-2021, where the total sample used is 54 companies.

The sampling technique used was a purposive sampling technique where the number of observations obtained by this study was 54 (18×3). Data analysis was performed using multiple linear regression models with the help of SPSS software version 20.0. From the results of the tests that have been done, the wall test shows that the independent variable profitability has a significant influence on earnings management, while the tax planning variable and deferred tax expense variable have no significant effect on earnings management.