CD Skripsi

Pengaruh Perencanaan Pajak, Ukuran Perusahaan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Lq 45 Tahun 2016)

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This study aims to determine the effect of tax planning, firm size and tax burden to the management of earnings respite. Independent variables used in this study are tax planning, firm size and deferred tax expense, while the dependent variable in this study is earnings management. The population used in this research is lq 45 company listed on BEI 2016, where the total is by 45 companies. The sampling technique used is purposive sampling technique where the measurement obtained by this research is 39. Data analysis is done by logistic regression model with the help of SPSS software version 20.0. From the results of testing that has been done, the trial shows the variables that exist at this time, namely tax planning has an effect on earnings management with a significant value of 0.037 which is smaller than the probability value of 0.05, the company size variable does not significantly influence earnings management with significant value 0.824 which is greater than the probability value of 0.05, while the deferred tax expense variable influences earnings management with a significant value of 0.020 which is smaller than the probability value of 0.05..
Keywords : Earnings Management, tax planning, firm size, deferred tax expense

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 118 (0301)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2018

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 118 (0301)

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

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