CD Skripsi
Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan Dan Leverage Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)
This study aims to determine the effect of Tax Planning, Managerial Ownership, Firm Size and Leverage on Profit Management Practices (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2017).The population in this study were all Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples in this study were 50 companies that were studied for 3 years, so the total sample amounted to 150. The method of determining the sample used in this study was purposive sampling while the data processing method used in this study is multiple regression analysis (multiple regression analysis) using SPSS version 17.0 software to process data.The results showed that Tax Planning, Managerial Ownership, Company Size and Leverage had an effect on earnings management, with sig values respectively (0.002
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