Andriani, Karin Devia (2023) PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI). Skripsi thesis, UNIVERSITAS BHAYANGKARA SURABAYA.
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0.1 SKRIPSI KARIN DEVIA ANDRIANI-1912321032.pdf Download (2MB) |
Abstract
This study aims to determine the effect of deferred tax expense, tax planning, and company size on earnings management in manufacturing companies listed on the IDX. The population in this study were 198 manufacturing companies and the research sample was 68 manufacturing companies in a period of 3 years. The sampling technique used in this study is the cluster sampling (area sampling). The data used is quantitative data,. the analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. Testing the hypothesis in this study uses multiple linear regression with the T test. The results of this study indicate that partially deferred tax expense, tax planning, and company size have a significant effect on earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Deffered Tax Expense, Tax Planning, Company Size, Earnings Management |
| Subjects: | Accounting > Tax Accounting > Tax |
| Divisions: | Faculty of Economic & Business > Bachelor of Accountancy |
| Depositing User: | Perpus Ubhara Surabaya |
| Date Deposited: | 12 Aug 2024 03:00 |
| Last Modified: | 12 Aug 2024 03:00 |
| URI: | http://eprints.ubhara.ac.id/id/eprint/2649 |
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