CD Skripsi

"Pengaruh Dewan Komisaris Independen, Konservatisme Akuntansi, Perencanaan Pajak, Pertumbuhan Penjualan Dan Ukuranperusahaanterhadap Manajemenlaba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2020-2022)"

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ABSTRACT

This research aims to empirically test and prove the influence of an independent board of commissioners, accounting conservatism, tax planning, sales growth and company size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the IDX for the 2020-2022 period with a total sample of 25 companies. The data analysis method used in this research is panel data regression with the help of Eviews 10 software. The results of hypothesis testing show that the independent board of commissioners has a significant influence on earnings management as proven by the sig value. 0.0243
< 0.05, independent accounting conservatism has no effect on earnings management as proven by the sig value. 0.8858 > 0.05, tax planning has a significant effect on earnings management as proven by the sig value. 0.0172 < 0.05, sales growth has a significant effect on earnings management as proven by the sig value. 0.0172 < 0.05, and company size has no effect on earnings management as proven by the sig value. 0.4135 > 0.05.

Keyword: Independent Commissioner, conservatism, taxes, sales and earnings management.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110934

Penerbit

Pekanbaru : Univerisitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110934

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

FEB - Akutansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat Hidayat Syahputra

Versi lain/terkait

Lampiran Berkas

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