CD Skripsi

Pengaruh Financial Distress, Perencanaan Pajak, Aset Pajak Tangguhan, Liabilitas Pajak Tanguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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ABSTRACT
This study aims to determine the effect of financial distress, tax planning, deferred
tax assets, deferred tax liabilities, and deferred tax expenses on earnings
management. The study population consists of manufacturing companies listed on
the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228
companies. The sample criteria used in this study are as follows: 1) Manufacturing
companies listed on the Indonesia Stock Exchange in 2021-2023, 2) manufacturing
companies that earned profits or did not report losses in 2021-2023, and 3)
manufacturing companies with adequate data on the variables required in the
study, resulting in a sample of 42 companies. The sample collection method used
purposive sampling. The analytical tool in this study was multiple linear regression.
The results of this study indicate that the variables of financial distress, deferred
tax assets, deferred tax liabilities, and deferred tax expenses affect earnings
management, while the variable of tax planning does not affect earnings
management.
Keyword: Financial Distress, Tax Planning, Deferred Tax Asset, Deferred Tax
Liability and Deferred Tax Expense

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113034

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113034

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

daus

Versi lain/terkait

Lampiran Berkas

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