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PENGARUH DEFERRED TAX EXPENSES, FREE CASH FLOW DAN TAX PLANNING TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022). 

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This study aims to examine the effect of deferred tax expense, free cash flow and tax planning on earnings management. This research focuses on BUMN companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 20 companies. The type of data used in the research is secondary data in the form of financial reports and annual report audited of BUMN companies listed on the Indonesia Stock Exchange for 2018-2022. Determining the number of samples used the purposive sampling method with a total sample of 20 samples. The data analysis technique used is multiple linear regression analysis and data processing using SPSS version 27.0 tools. The research results show that tax planning have a significant effect on earnings management, while deferred tax expenses and free cash flow does not have a significant effect on earnings management.

Availability
Inventory Code Barcode Call Number Location Status
2307006246T130063T1300632023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1300632023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xvii, 70 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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