TAX INCENTIVES AS A MEDIATOR IN THE ANALYSIS OF EARNINGS MANAGEMENT, GOOD CORPORATE GOVERNANCE, AND STICKY COST BEHAVIOR

Abstract

The purpose of this study is to empirically examine the effect of Earnings Management and Good Corporate Governance on Sticky Cost behavior, moderated by the provision of tax incentives.The data type used for sampling is purposive sampling, and hypothesis testing is conducted using the Partial Least Squares (PLS) analysis model with the help of SmartPLS version 3.0 for Windows.The results of this study are as follows: Earnings Management has a contribution to Sticky Cost behavior. Good Corporate Governance has a contribution to Sticky Cost behavior. The provision of tax incentives is not proven to be a moderating variable in the effect of Earnings Management on Sticky Cost behavior. However, the provision of tax incentives is proven to be a moderating variable in the effect of Good Corporate Governance on Sticky Cost behavior.