SANJAYA, ADITIYA (2023) PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to test and find out the factors that can affect profit management, with profitability variables, deferred tax expense and leverage as independent variables while profit management as dependent variables. To test researchers using 105 samples taken using the purposive sampling method from 21 mining companies listed on the Indonesia Stock Exchange (IDX), the analysis used was linear regression using SPSS version 22. From the results of this study, it is known that Profitability has a positive effect on profit management, Deferred Tax Expense does not affect profit management and Leverage does not affect profit management. Keywords: Profit Management, Profitability, Deferred Tax Expense, Leverage Penilitian ini bertujuan untuk menguji dan mengetahui faktor yang dapat mempengaruhi manajemen laba, dengan variable profitabilitas, beban pajak tangguhan dan leverage sebagai variable independent sedangkan manajemen laba sebagai variable dependen. Untuk menguji peneliti menggunakan 105 sample diambil menggunakan metode purposive sampling dari 21 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI), analisis yang digunakan yaitu regresi linear menggunakan SPSS versi 22. Dari hasil penelitian ini diketahui bahwa Profitabilitas berpengaruh positif terhadap manajemen laba, Beban Pajak Tangguhan tidak berpengaruh terhadap manajemen laba dan Leverage tidak berpengaruh terhadap manajemen laba. Kata Kunci: Manajemen laba, profitabilitas, beban pajak tangguhan, leverage
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 046 |
| NIM/NIDN Creators: | 43216120198 |
| Uncontrolled Keywords: | Manajemen laba, profitabilitas, beban pajak tangguhan, leverage |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ADELINA HASNA SETIAWATI |
| Date Deposited: | 22 May 2023 03:21 |
| Last Modified: | 22 May 2023 03:21 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77468 |
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