Image of Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2017-2019)

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2017-2019)

ABSTRACT

This study aims to analyze the effect of tax planning deffered tax expense on
managerial ownership and firm size in earning management. This type of research
is quantitative and the data used in this study is secondary data.
The population of this study are all companies listed on the Indonesian
Stock Exchange (IDX) food and baverage companies in 2017-2019. The sample was
selected using purposive sampling method and 39 companies were selected as
sample. This study analyzes the company’s annual report using the content analizes
method. Data analizes used classical assumption test, and multiple linear
regression analizes.
The result of this study indicate that managerial ownership and firm size
has a positive effect on earning management. Meanwhile and deffered tax expense
planning have no effect on earning management.
Keyword: tax planning, deferred tax expense, managerial ownership, firm size and
earning management.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 MAD p 22
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 67 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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