CD Skripsi

Pengaruh Profitabilitas Dan Perencanaan Pajak Terhadap Manajemen Laba Yang Dimoderasi Oleh Kepemilikan Manajerial (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Terdaftar di Bei Periode 2018-2021)

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This study aims to determine and analyze the effect of Profitability and Tax Planning on Earnings Management with Managerial Ownership as a moderating variable. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, of which there were 99 companies. The sample consisted of 21 companies selected through the purposive sampling method. This study used the secondary data obtained from the company's annual report. The data analysis method used Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA) with the IBM SPSS 26.0 program. The results showed that Profitability and Tax Planning affect Earnings Management. Managerial Ownership can moderate the effect of Profitability on Earnings Management, but Managerial Ownership cannot moderate the effect of Tax Planning on Earnings Management.

Key words: Earnings Management, Profitability, Tax Planning, Managerial Ownership

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Disponibilidade

Detail Information

Título da série

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Número de chamada

1902112871

Editora

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2023

Paginação

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Idioma

Indonesia

ISBN/ISSN

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Classificação

1902112871

Content Type

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Media Type

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Carrier Type

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Edição

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Assunto(s)

Akuntansi

Detalhe específico

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Statement of Responsibility

Vina

Other version/related

Arquivo anexo

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