Moderasi Manajemen Laba pada Pengaruh Leverage dan Transaksi dengan Pihak Berelasi terhadap Effective Corporate Tax Rate (ETR) pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022

Abstract

This study aims to examine how earnings management moderates the effect of leverage and related party transactions on the Effective Corporate Rate (ETR) in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. This research was conducted based on information obtained from the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. The population of this study consisted of 63 industrial sector companies listed on the IDX in 2018-2022, and the sample used comprised 31 companies. The type of data used was secondary data, which was analyzed using multiple regression analysis of panel data through Moderate Regression Analysis (MRA) with E-views software. The result of this studi indicate that leverage has a negative and significant effect on ETR and related party transactions has a positive and significant effect on ETR in Industrial sector companies listed on the IDX during the 2018-2022 period. Additionally, earnings management does not moderate the effect of Leverage on ETR, nor does it moderate the effect of related party transactions on ETR in industrial companies listed on the BEI during the same period.