Three Factors Earnings Management Simultaneously Impact the Financial Performance of Food and Beverage Companies Period 2017-2021 Recorded Bei
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 07
Abstract
The objective of the study was to describe the impact of tax planning, management premiums, and information asymmetry on business performance in companies in the food and beverage subsector for the period 2017-2021 in IDX datasets. This research lasted 7 months. The study population included 30 companies and the samples used included only 14 companies during the 5 periods of this study, i.e. 70 observation samples. The main data collection techniques are observation and discussion. direct on-site observation by looking at each company's financial reports. The data analysis method used is Multiple Regression Analysis (SPSS). As a result, we found that tax planning, managerial premiums, and information asymmetry simultaneously impact the financial performance of food and beverage companies.
Authors and Affiliations
1Rudy Budiatmaja, Mayang Sari Edastami
Keywords
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- EP ID EP727239
- DOI 10.47191/jefms/v6-i7-44
- Views 18
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