Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Perencanaan Pajak dan Leverage terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018)

Saputri, Dita Kurnia (2019) Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Perencanaan Pajak dan Leverage terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of deferred tax assets, deferred tax expense, tax planning and leverage on earnings management. The sample in this study was obtained using a purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period so as to produce 52 researched data. The data analysis technique used is multiple linear regression analysis. Hypothesis testing results indicate that (1) deferred tax assets, (2) deferred tax expense (3) leverage significantly influence earnings management. Whereas (4) tax planning has no significant effect on earnings management.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number SAP p 6554/2019
Uncontrolled Keywords: deferred tax assets, deferred tax expense, tax planning, leverage, earnings management
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Oct 2019 04:18
Last Modified: 11 Oct 2019 04:18
URI: http://repository.stieykpn.ac.id/id/eprint/664

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