Image of Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bei Tahun 2019-2023)
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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bei Tahun 2019-2023)

ABSTRACT
This research on earnings management is important because it can affect a
company's ability to maintain financial statements, which are the main basis for
investors and other parties in making decisions. This research serves to describe
the extent to which companies maintain transparency and strengthen market
confidence. This study aims to determine and analyze the influence of tax planning,
deferred tax expenses, and company size on earnings management. This study uses
a quantitative method with secondary data in the form of annual financial reports.
The population in this study are food and beverage manufacturing companies listed
on the Indonesia Stock Exchange from 2019 to 2023. The sample in this study was
determined using purposive sampling, resulting in a sample of 22 companies
studied over a period of 5 years, for a total sample of 110 companies, with the
following criteria: First, manufacturing companies listed consecutively on the
Indonesia Stock Exchange (IDX) from 2019 to 2023. Second, companies that
published financial reports during 2019-2023. Third, companies that reported
financial reports in rupiah as the reporting currency. Fourth, manufacturing
companies that did not experience losses during the observation year. The analysis
used in this study was multiple linear regression analysis using SPSS version 20
software to process the data. The results of this study indicate that tax planning
affects profit management. Company size affects profit management. Meanwhile,
deferred tax expenses do not affect profit management.
Keywords: Tax Planning, Deferred Tax Expense, Company Size, Earnings
Management

Ketersediaan
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Perpustakaan Universitas Riau 2102111688
2102111688
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102111688
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102111688
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
Versi lain/terkait

Tidak tersedia versi lain

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