CD Skripsi

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Penghindaran Pajak Terhadap Manajemen Laba : Moderasi Peran Kepemilikan Manajerial (Studi Empiris Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Tahun 2019-2023)

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ABSTRACT
Earnings management is a managerial action in choosing accounting policies with the aim of influencing profit figures to fulfill certain interests. This study aims to analyze the effect of company size, profitability, leverage, and tax avoidance on earnings management moderated by the role of managerial ownership. The study used a quantitative approach with a population of infrastructure companies listed on the Indonesia Stock Exchange during the 2019-2023 period and purposive sampling technique as the basis for determining the sample. The data analysis technique used is multiple regression analysis and moderation regression analysis (MRA). Based on the results of statistical tests, it shows that company size, profitability and tax avoidance have a positive and significant effect on earnings management. Leverage has a negative effect on earnings management. However, managerial ownership is unable to weaken the relationship between firm size, profitability, leverage, and tax avoidance on earnings management.
Keywords: Company Size, Profitability, Leverage, Tax Avoidance, Earnings Management, Managerial Ownership.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102111156

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102111156

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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