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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Ukuran Perusahaan, Kompensasi Manajemen Terhadap Manajemen Laba (Studi Empiris Perusahaan Basic Material Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2022-2024)

ABSTRACT
This study aims to examine the effect of tax planning, deferred tax burden, company
size and management compensation on earnings management. The research
population in this study is basic material companies listed on the Indonesia Stock
Exchange in 2022-2024. The research sample was selected using the purposive
sampling method. The data used in this study are secondary data in the form of
annual reports of basic material companies during the period 2022-2024. This data
was obtained from the official website of the Indonesia Stock Exchange (IDX). The
analysis method in this study uses SPSS data analysis. The results of the study
indicate that tax planning, company size and management compensation have a
significant effect on earnings management and deferred tax burden has no effect on
earnings management.
Keywords: Earnings management, tax planning, deferred tax burden, company
size, management compensation

Ketersediaan
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Perpustakaan Universitas Riau 1902110244
1902110244
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902110244
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902110244
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
Versi lain/terkait

Tidak tersedia versi lain

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