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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan Dan Akrual Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2012-2014)

This is aims to look at the Effect of Tax Planning, Deffered Tax Expense and Acrualson the of earnings management. The object of research is the manufacturing companies registered on the Indonesia Stock Exchange (IDX) the observation period of 2012-2014.The data used in thhis research is based on annual financial reports obtained through the site www.idx.co.id. The sampling method use purposive sampling. The are 43 samples to be analyse use multiple regression with the help of SPSS software versi 17.0. The results of this study indicate that the variable tax planning has a value of research tax planning, deffered tax expense and accruals have positive effect and 3,122 with a significant regression coefficient of 0,002 (P

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0043)
02 03. 117 (0043)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0043)
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi.,
Deskripsi Fisik
xi, 91 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0043)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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