Skripsi
PENGARUH GOOD CORPORATE GOVERNANCE DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR BAHAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)
ABSTRACT THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON EARNINGS MANAGEMENT (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2018-2020) By : Morinda Eddra Walrochman The study aims to examine the effect of good corporate governance and tax planning on earnings management in manufacturing companies in the consumer goods industrial sector in the food and beverage sub-sector listed on the Indonesia stock exchange 2018-2020. Sampling using purposive sampling technique with a total sample of 30 samples. The research variables consist of independent variables from the Board of Commissioners, the Audit Committee, Managerial Ownership, Institutional Ownership and Tax Planning and the Dependent Variable, namely Earnings Management. The analysis technique used is multiple regression analysis using the SPSS 26 program. The results show that institutional ownership and tax planning have an effect on earnings management, while the board of commissioners, audit committee and managerial ownership have no effect on earnings management
Inventory Code | Barcode | Call Number | Location | Status |
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2207002321 | T74769 | T747692022 | Central Library (Referens) | Available |
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