ADRIYANI, SITI NURULITA APRIDA (2022) PENGARUH BEBAN PAJAK TANGGUHAN, TAX PLANNING, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan, tax planning, ukuran perusahaan dan leverage terhadap manajemen laba pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Variabel Independen dalam penelitian ini adalah beban pajak tangguhan, tax planning, ukuran perusahaan dan leverage. Sedangkan untuk variabel dependen dalam penelitian ini menggunakan manajemen laba. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 13 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 26. Hasil penelitian ini menunjukan bahwa beban pajak tangguhan, tax planning, ukuran perusahaan tidak berpengaruh terhadap manajemen laba, dan leverage berpengaruh negatif terhadap manajemen laba. Kata Kunci : Beban Pajak Tangguhan, Tax Planning, Ukuran Perusahaan, Leverage, Manajemen Laba. This study aims to examine and analize the effect of deffered tax expense, tax planning, company size and leverage on earnings management in the company of transportation which are listed in the Indonesia Stock Exchange period 2017-2020. The independent variable in this research are deffered tax expense, tax planning, company size and leverage. As for the dependent variable in this research was using earnings management. The sampling technique used is purposive sampling method and obtained 13 companies as research sample. The analysis technique used is multiple linear regression analysis with SPSS version 26 . The results of the research showed that deffered tax expense, tax planning, company size have no effect on earnings management, and leverage has a significant negative effect on earnings management. Keywords : Deffered tax expense, tax planning, company size, leverage, earnings management.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43219120076 |
| Uncontrolled Keywords: | Kata Kunci : Beban Pajak Tangguhan, Tax Planning, Ukuran Perusahaan, Leverage, Manajemen Laba. Keywords : Deffered tax expense, tax planning, company size, leverage, earnings management. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SITI NOVI NUR CAHYANI |
| Date Deposited: | 17 Jan 2023 03:23 |
| Last Modified: | 17 Jan 2023 03:23 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/73487 |
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