NOME, MARYANI PASKALIA CANDIDA (2019) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017. Skripsi thesis, Universitas Setia Budi Surakarta.
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Abstract
This study aims to examine the factors the factors that influence earnings management practices on manufacturing companies listed on the Indonesia Stock Exchange. The dependent variabel is earning management as measured by Discretionary Accrual. The independent variables are tax planning, deferred tax expense, current tax and profitability. The population of this study are manufacturing companies that listed on the Indonesian Stock Exchange in the period 2013-2017. The samples of this study are 132 company for 5 consecutive year period, that selected by purposive sampling method. Data analysis technique used in this study is multiple linear regression analysis technique using SPSS program. The results showed that: the deferred tax expanse does no have a significant effect on earnings management. This study succesfully proved that tax planning and current tax have a significant negative effect. While profitability has a significant positive efffect on earnings management. Keywords : Earnings Management, Tax Planning, Deferred Tax Expanse, Current Tax, and Profitability
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Earnings Management, Tax Planning, Deferred Tax Expanse, Current Tax, and Profitability |
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi > Prodi S1 Akuntansi |
| Depositing User: | Mrs NOVI HANDAYANI |
| Date Deposited: | 01 Nov 2019 03:43 |
| Last Modified: | 01 Nov 2019 03:43 |
| URI: | http://repo.setiabudi.ac.id/id/eprint/3515 |
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