Skripsi

PENGARUH TAX PLANNING, BEBAN PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020

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Penilaian

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The study aims to examine the effect of tax planning, deferred tax expense, managerial ownership, leverage and firm size on earnings management in manufacturing companies listed on the Indonesia stock exchange in 2016 – 2020. Sampling using purposive sampling techniques with a total of 120 samples. The analysis technique used is multiple regression using the SPSS 26 program. The result of this study shows tax planning, deferred tax expense, managerial ownership, leverage and firm size have no effect on earnings management. The limitation of this study is independent variables have low effect on the dependen variable. Further research is recommended to add variables in order to show maximum result

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001774	T72301	T723012022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T723012022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xviii, 82 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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