CRISTELLA, FELICIA (2021) ANALISIS PENGARUH DEFERRED TAX EXPENSE, COMPANY SIZE, LEVERAGE, DAN TAX PLANNING TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019. Skripsi thesis, Universitas Tarumanagara.
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Abstract
This study aims to analyze and prove the factors that influence earnings management. The factors that influence earnings management include deferred tax expense, company size, leverage and tax planning. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017-2019 . This study uses a purposive sampling method with predetermined criteria. The total sample used in this study was 144 samples. The data analysis method used is multiple linear regression analysis and processed using SPSS 25. The results obtained in this study are deferred tax expense has no significant effect on earnings management, firm size has a negative effect on earnings management, leverage and tax planning have a positive effect on earnings management. Keywords: earnings management, deferred tax expense, company size, leverage, tax planning
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 May 2022 08:06 |
| Last Modified: | 24 Jul 2023 02:46 |
| URI: | http://repository.untar.ac.id/id/eprint/35233 |
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