CD Skripsi
Pengaruh Ukuran Perusahaan, Leverage, Beban Pajak Tangguhan, Beban Pajak Kini Dan Kompensasi Manajemen Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
ABSTRACT
This study aims to examine: the effect of company size, leverage, deferred
tax expense, current tax expenses and the effect of management compensation on
earnings management. The population in this study are all infrastructure
companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The
sample was determined using the perposive sampling method and obtained a
sample of 21 companies. The type of data used in this study is secondary data.
Data analysis was performed by logistic analysis with the help of SPSS software.
The results of this study indicate that the variable company size with a
significance value of 0.008 (
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