PENGARUH DEFERRED TAX EXPENSE, TAX PLANNING, FIRM SIZE DAN CURRENT TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017

SEGIANTO, JULIANTY (2019) PENGARUH DEFERRED TAX EXPENSE, TAX PLANNING, FIRM SIZE DAN CURRENT TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini bertujuan untuk menganalisa besar pengaruh deferred tax expense, tax planning, firm size dan current tax expense terhadap praktik earnings management pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017. Pemilihan sampel menggunakan teknik purposive sampling dari 152 perusahaan manufaktur dan menghasilkan total sampel sebanyak 60 perusahaan. Analisa dalam penelitian ini merupakan analisis berganda. Penelitian ini memberi hasil bahwa deferred tax expense, tax planning, dan firm size memiliki pengaruh positif dan tidak signifikan terhadap earnings management dan current tax expense memiliki pengaruh positif dan signifikan terhadap earnings management. Kata kunci : earnings management, deferred tax expense, tax planning, firm size, dan current tax expense This study aims to analyze the relationship among deferred tax expense, tax planning, firm size, and current tax expense toward earnings management on the manufacturing companies listed in Indonesia Stock Exchange in 2015 to 2017. The sample selection uses a purposive sampling technique from 152 companies and produces a total samples of 60 companies. The analysis method used is multiple regression analysis. These results indicate that, deferred tax expense, tax planning , and firm size have a positive and not significant effect on earnings management and current tax expense has a positive and significant effect on earnings management. Key words : earnings management, deferred tax expense, tax planning, firm size, and current tax expense

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 05 Jan 2022 06:15
Last Modified: 05 Jan 2022 06:15
URI: http://repository.untar.ac.id/id/eprint/33397

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