Pengaruh Pengungkapan Laporan Keberlanjutan dan Tax Avoidance Terhadap Manajemen Laba Perusahaan yang Terdaftar di Jakarta Islamic Index (JII70) Periode 2020-2024
Keywords:
Sustainability Report Disclosure, Tax Avoidance, Earnings Management
Abstract
The profit presented in financial statements serves as the main indicator used by stakeholders in decision-making. Companies often use earnings management practices to generate profits that attract investor interest. This study aims to find and analyze the influence of sustainability report disclosure and tax avoidance on earnings management in companies listed on the JII70 index in 2020-2024. This study uses secondary data from the companies' financial statements, annual reports, and sustainability reports. The sampling technique was carried out through purposive sampling, resulting in 16 companies being selected as research samples. Panel regression analysis is the test used to study the relationship between sustainability report disclosure and tax avoidance on earnings management. The results of this study show that sustainability reports disclosure, as measured by SRDI, has a significant negative impact on earnings management, and tax avoidance, measured by ETR, has a significant positive impact on earnings management. Furthermore, simultaneous testing shows that sustainability report disclosure and tax avoidance have a significant effect on earnings management.
References
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[23] F. Grimaldi, A. Caragnano, M. Zito, and M. Mariani, “Sustainability Engagement and Earnings Management: The Italian Context,” Sustainability, vol. 12, no. 12, p. 4881, Jun. 2020, doi: 10.3390/su12124881.
[24] A. Y. Alodat, H. Al Amosh, O. Alorayni, and S. F. A. Khatib, “Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan,” International Journal of Disclosure and Governance, vol. 21, no. 1, pp. 165–174, Mar. 2024, doi: 10.1057/s41310-023-00213-4.
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[26] T. Melasari, S. Widagdo, and N. K. Sari, “Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Penghindaran Pajak Terhadap Manajemen Laba,” Jurnal Akuntansi dan Manajemen Laba, vol. 4, no. 2, pp. 75–88, Nov. 2023.
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[2] N. Andriani and R. J. Arsjah, “Pengaruh Intellectual Capital dan ESG Terhadap Manajemen Laba yang Dimoderasi oleh Profitabilitas,” Jurnal Ekonomi Trisakti, vol. 2, no. 2, pp. 595–610, Sep. 2022, doi: 10.25105/jet.v2i2.14646.
[3] L. Yulianti, S. N. Sugari, D. Gojali, Y. S. Fitri, and R. A. Putri, “Analysis of Financial Statement Fraud Detection Through Financial Targets and External Pressures,” in Proceedings of Iqtishaduna Internal Conference 2024, 2024, pp. 34–39.
[4] Y. Tian, “Developing an Improved Measure of Earnings Management,” Journal of Accounting, Business and Management (JABM), vol. 29, no. 2, pp. 122–131, 2022.
[5] R. Awalia, R. A. Kusumaningrum, and N. S. Nafis, “Studi Literature: Apakah Earnings Management Termasuk Tindakan Kecurangan?,” Ulil Albab: Jurnal Ilmiah Multidisiplin, vol. 2, no. 2, pp. 645–652, Jan. 2023.
[6] I. G. A. A. P. D. Kepakisan and I. G. A. N. Budiasih, “Sustainability Report dan Manajemen Laba dengan Good Corporate Governance Quality sebagai Pemoderasi,” E-Jurnal Akuntansi, vol. 32, no. 2, pp. 506–520, Feb. 2022, doi: 10.24843/EJA.2022.v32.i02.p17.
[7] S. Wang and S. Chen, “The Motivation of Tax Avoidance in Earnings Management,” in 2012 International Conference on Engineering and Business Management, China: Scientific Research, 2012, pp. 447–450.
[8] A. Olagunju, O. E. Adenle, O. Obademi, R. T. Obiosa, and A. O. Akinola, “Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria,” Research Papers Faculty of Materials Science and Technology Slovak University of Technology, vol. 31, no. 52, pp. 68–83, Jun. 2023, doi: 10.2478/rput-2023-0008.
[9] Y. Eriyanti and A. Fitri, “Pengaruh Pengungkapan Sustainability Reporting Berdasarkan GRI Standars Terhadap Kinerja Perusahaan (Studi Perusahaan Non Keuangan yang Terdaftar pada Index Sri-Kehati Tahun 2017-2019),” Jurnal Akuntansi Trisakti, vol. 9, no. 1, pp. 145–154, Feb. 2022.
[10] M. Siladjaja, T. P. Nugrahanti, and P. Madgalena, Teori Akuntansi Positif: Sebuah Tinjaun Pada Persepsi Berbasis Rational Decision Model Terhadap Infomasi Akuntansi Berkualitas. Sumedang: CV. Mega Press Nusantara, 2023.
[11] S. A. M. Putri, “Pengaruh Kepemilikan Institusional, Perencanaan Pajak, dan Tax Avoidance Terhadap Manajemen Laba,” Jurnal Ilmu dan Riset Akuntansi, vol. 11, no. 9, pp. 1–18, Sep. 2022.
[12] R. Renaldi and N. S. Hendriyeni, “Pengaruh Pengungkapan Laporan Keberlanjutan dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Batu Bara Terbuka di Indonesia periode 2017-2021,” Journal of Emerging Business Management and Entrepreneurship Studies, vol. 3, no. 2, pp. 155–168, Oct. 2023, doi: https://doi.org/10.34149/jebmes.v3i2.111.
[13] L. Kanji, “Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia,” Bongaya Journal for Research in Accounting, vol. 2, no. 1, pp. 20–27, 2019.
[14] T. Dwiyanto, “Dampak Terhadap Manajeman Laba Perencanaan Pajak, Beban Pajak Tangguhan, dan Penghindaran Pakal,” Jurnal Akuntansi dan Manajemen Keuangan Alifana, vol. 2, no. 2, pp. 82–91, Sep. 2024.
[15] A. C. Halim and M. M. Muhammad, “Pengaruh Profitabilitas, Leverage dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Industri Barang Konsumsi di BEI Periode 2015-2019,” Kalbisiana: Jurnal Mahasiswa Institut Teknologi dan Bisnis Kalbis, vol. 8, no. 4, pp. 4615–4628, Dec. 2022.
[16] W. Astuti, “Pengaruh Pengungkapan Sustainability Reporting Terhadap Manajemen Laba dengan Corporate Governance Sebagai Variabel Pemoderasi,” Jurnal Riset Akuntansi Tirtayasa, vol. 6, no. 2, pp. 187–200, Nov. 2021.
[17] C. A. Pohan, Pedoman Lengkap Pajak Internasional. Jakarta: Gramedia Pustaka Utama, 2019.
[18] L. P. Sari and D. C. Utomo, “Pengaruh Pengungkapan Laporan Berkelanjutan Terhadap Manajemen Laba,” Diponegoro Journal of Accounting, vol. 8, no. 3, pp. 1–8, 2019.
[19] J. E. Pambudi, I. Hidayat, and A. E. Julio, “Pengaruh Penghindaran Pajak, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba (Pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2016),” Competitive Jurnal Akuntansi dan Keuangan, vol. 1, no. 1, pp. 57–75, 2019.
[20] A. Suryani, “Dampak Penghindaran Pajak dan Pajak Tangguhan Terhadap Manajemen Laba,” Eksis: Jurnal Ekonomi dan Bisnis, vol. 13, no. 1, pp. 29–33, May 2022.
[21] P. I. Dewi and C. Djohar, “Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak, dan Penghindaran Pajak Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021),” Jurnal Revenue Jurnal Akuntansi, vol. 4, no. 1, pp. 65–82, 2023.
[22] P. Maysani and I. G. N. Agung Suaryana, “Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba,” E-Jurnal Akuntansi, vol. 28, no. 3, p. 1886, Sep. 2019, doi: 10.24843/EJA.2019.v28.i03.p16.
[23] F. Grimaldi, A. Caragnano, M. Zito, and M. Mariani, “Sustainability Engagement and Earnings Management: The Italian Context,” Sustainability, vol. 12, no. 12, p. 4881, Jun. 2020, doi: 10.3390/su12124881.
[24] A. Y. Alodat, H. Al Amosh, O. Alorayni, and S. F. A. Khatib, “Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan,” International Journal of Disclosure and Governance, vol. 21, no. 1, pp. 165–174, Mar. 2024, doi: 10.1057/s41310-023-00213-4.
[25] I. P. H. B. Dinata and A. Asqolani, “The Effect of Tax Avoidance, Tax Rate Change, and Sustainability Disclosure on Earnings Management,” Economics and Finance in Indonesia, vol. 70, no. 1, pp. 34–48, Jun. 2024, doi: 10.47291/efi.2024.03.
[26] T. Melasari, S. Widagdo, and N. K. Sari, “Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Penghindaran Pajak Terhadap Manajemen Laba,” Jurnal Akuntansi dan Manajemen Laba, vol. 4, no. 2, pp. 75–88, Nov. 2023.
[27] V. Azhara, I. Eprianto, and A. Marundha, “Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia,” Mulia Pratama Jurnal Ekonomi dan Bisnis, vol. 1, no. 1, pp. 1–14, Feb. 2023, doi: https://doi.org/10.5555/mpjeb.v1i1.
[28] M. Rumapea, D. H. P. Purba, and Stenardy, “Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Manajemen Laba Pada Perusahaan Aneka Industri yang Terdaftar di BEI Periode 2017-2019,” Jurnal Akuntansi dan Keuangan Methodist, vol. 4, no. 2, pp. 210–224, 2021, doi: http://dx.doi.org/10.46880/jsika.Vol4No2.pp129-139.
[29] Afrizal, W. E. Putra, Yuliusman, and R. Hernando, “The Effect of Accounting Conservatism, CSR Disclosure, and Tax Avoidance on Earnings Management: Some Evidence From Listed Companies in Indonesia,” International Journal of Advanced Science and Technology, vol. 29, no. 4, pp. 1441–1456, 2020.
Published
2025-06-30
How to Cite
Roosyiidah, R., Yulianti, L., & Muslih, R. A. (2025). Pengaruh Pengungkapan Laporan Keberlanjutan dan Tax Avoidance Terhadap Manajemen Laba Perusahaan yang Terdaftar di Jakarta Islamic Index (JII70) Periode 2020-2024. Akuntansi Dan Manajemen, 20(1), 59-75. https://doi.org/10.30630/jam.v20i1.328
Section
Articles
