RAHMA, FADILA (2025) PENGARUH BEBAN PAJAK TANGGUHAN, TAX PLANNING, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Mercu Buana-Menteng.
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Abstract
Penelitian ini bertujuan untuk mengkaji pengaruh Beban Pajak Tangguhan, Tax Planning, Ukuran Perusahaan, Leverage terhadap Manajemen Laba pada perusahaan sektor manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Data yang digunakan merupakan data sekunder dengan pendekatan kuantitatif. Sampel ditentukan dengan metode Purposive Sampling, menghasilkan 90 data penelitian. Metode analisis yang digunakan dengan uji t dengan menggunakan SPSS Versi 25. Hasil penelitian menunjukkan bahwa Beban Pajak Tangguhan, Ukuran Perusahaan, dan Leverage berpengaruh signifikan terhadap Manajemen Laba. Sebaliknya, Tax Planning tidak menunjukkan pengaruh signifikan terhadap Manajemen Laba This study aims to examine Deferred Tax Expense, Tax Planning, Firm Size, and Leverage on Earnings Management in the manufacturing sector sub-sector food and beverage listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The data used are secondary data with a quantitative approach. The sample was determined using the Purposive Sampling method, resulting in 90 research data points. The analytical method used is multiple linear regression using SPSS version 25. The results of the study indicate that the Deferred Tax Expense, Firm Size, and Leverage have a significant effect on Earnings Management. While Tax Planning does not show a significant effect on Earnings Management.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43218110167 |
| Uncontrolled Keywords: | Manajemen Laba, Beban Pajak Tangguhan, Tax Planning, Ukuran Perusahaan, Leverage Earnings Management, Deferred Tax Burden, Tax Planning, Company Size, Leverage |
| 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: | FHADHILAH SHAFA ARISTA |
| Date Deposited: | 25 Apr 2025 02:46 |
| Last Modified: | 25 Apr 2025 02:46 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/95310 |
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