SKRIPSI AKS

PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA

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ABSTRACT

This study aims to analyze the effect of tax planning, deferred tax assets, and
free cash flow on earnings management of minning companies listed on the
Indonesia Stock Exchange (IDX) for the 2018-2021 period. Data in this study uses
research data collection techniques in the form of documentation methods.
The sample in this study are 35 minning companies listed on the
Indonesia Stock Exchange (IDX) for the 2018-2021 period after being outsourced,
so the total observations are 104. The sampling technique in this study is purposive
sampling technique. The data analysis used in this research is unbalanced panel
data regression analysis using the Eviews 10 application.
Based on data analysis carried out by unbalanced panel data regression
analysis, it shows that tax planning has a positive effect on earnings management,
deferred tax assets have no significant effect on earnings management, and free
cash flow has a negative effect on earnings management of minning companies
listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period.
Keyword : Earnings Management, Tax Planning, Deferred Tax Assets, and Free
Cash Flow.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 MIF p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 128 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Mifta Dwika Putri

Versi lain/terkait

Lampiran Berkas

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