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Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan Dan Komisaris Independen Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

ABSTRACT
This study aims to determine the effect of tax planning, deffered tax assets,
deffered tax expense and commissioner independent to earning management.
Independent variable used un this study are tax planning, deffered tax assets, deffered
tax expense and commissioner independent, while the dependent variable in this
study is earnings management. The population used in this research is manufacturing
companies listed on BEI 2016-2018, where the total is by 30 companies.
The sampling technique used is purposive sampling technique where the
measurement obnaited by this research is 90. Data analysis is done by logistic
regression model with the help of SPSS software version 21,0.
From results of testing that has been done, the trial shows the variables that
exist at this time, namely tax planning has an effect on earnings management with a
significant value 0,028 which is smaller than the probability value of 0,05, deffered
tax assets variable has an effect on earnings management white a significant value
0,010 which is smaller than probability value of 0,05, deffered tax expense variable
has an effect on earnings management white a significant value 0,041 which is
smaller than probability value of 0,05, while the commissioner independent variable
does not significantly influence earnings management with significant value 0,087
which is greater than the probability value of 0,05.
Keywords: earning management, tax planning, deffered tax asset, deffered tax
expense, commissioner independent

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0075)
02 03. 120 (0075)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0075)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis– Akuntansi.,
Deskripsi Fisik
ix, 232 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 120 (0075)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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