CD Skripsi

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Kualitas Audit Terhadap Manajemen Laba (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2017-2021)

---

ABSTRACT
This study aims to determine the effect of Tax Planning, Deffered Tax Expenses, and Audit Quality on Earnings Management (Study of Manufacturing Companies in The Consumer Goods Industry Sector Listed on The IDX in 2017-2021)
The population in this study were all manufacturing companies in the consumer goods industry sector listed on the IDX in 2017-2021. The samples in this study were 27 companies studied for 5 years, so the total sample amounted to 135. The sample determination method used in this study was purposive sampling. The data processing method used in this study was multiple liniear regression analysis using EViews software version 12 to process the data.
The results of this study indicate that the Tax Planning variable has an effect on Earnings Management with a significant value 0.000 < 0.05. Deffered Tax Expenses variable has an effect on Earnings Management with a significant value 0.0495 < 0.05. Audit Quality variable has no effect on Earnings Management with a significant value 0.8468 > 0.05.
Keywords: Earnings Management, Tax Planning, Deffered Tax Expenses, Audit Quality

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1902112174

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1902112174

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar