CINDY, CINDY (2024) PENGARUH FREE CASH FLOW, LEVERAGE, DAN TAX PLANNING TERHADAP MANAJEMEN LABA (Studi kasus pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to obtain empirical evidence and analyze the effect of Free Cash Flow (FCF), Leverage, and Tax Planning on the possibility of earnings management practices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The dependent variable in this study is Earnings Management. While the independent variables are Free Cash Flow (FCF), Leverage, and Tax Planning. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. Samples that meet the criteria for use in this study are 36 food and beverage manufacturing companies and make the total data used as many as 108 samples. To get a sample that fits the criteria, the sampling in this study used a purposive sampling technique. Data analysis was performed by multiple linear regression analysis. The software used in analyzing the data is SPSS 25. The results of this research show that the tax planning variable has a positive effect on earnings management, while the free cash flow and leverage variables have no effect on earnings management. Keywords : Earnings Management, Free Cash Flow, Leverage, and Tax Planning Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menganalisis pengaruh Free Cash Flow (FCF), Leverage, dan Tax Planning terhadap kemungkinan praktik manajemen laba pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Variabel dependen dalam penelitian ini adalah Manajemen Laba. Sedangkan variabel independennya adalah Free Cash Flow (FCF), Leverage, dan Tax Planning. Populasi dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sampel yang memenuhi kriteria untuk digunakan dalam penelitian ini adalah 36 perusahaan manufaktur makanan dan minuman dan menjadikan total data yang digunakan sebanyak 108 sampel. Untuk mendapatkan sampel yang sesuai dengan kriteria, penarikan sampel pada penelitian ini menggunakan teknik purpose sampling. Analisis data dilakukan dengan analisis regresi linear berganda. Software yang digunakan dalam menganalisis data adalah SPSS 25. Hasil penelitian ini menunjukkan variabel tax planning berpengaruh positif terhadap manajemen laba, sedangkan variabel free cash flow dan leverage tidak berpengaruh terhadap manajemen laba. Kata kunci : Manajemen Laba, Free Cash Flow, Leverage, dan Tax Planning
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 099 |
| NIM/NIDN Creators: | 43218110114 |
| Uncontrolled Keywords: | Manajemen Laba, Free Cash Flow, Leverage, dan Tax Planning |
| Subjects: | 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.4 Islamic law/Hukum Islam > 297.49 Other Fiqih Aspects/Aspek Fiqih Lainnya > 297.491 Food and Drink Issues/Masalah Makanan dan Minuman 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik > 670.1-670.9 Standard Subdivisions of Manufacturing/Subdivisi Standar Dari Manufaktur, Pabrik-pabrik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 03 May 2024 03:20 |
| Last Modified: | 03 May 2024 03:20 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/88415 |
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