CD Skripsi

Pengaruh Perencanaan Pajak, Pajak Tangguhan, Ukuran Perusahaan Dan Komisaris Independen Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursaefek Indonesia Tahun 2013-2015)

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This study aims to determine the effect of tax planning, deferred tax, company size, and independent commissioners on earnings management on Manufacturing Company Sub Sector of Consumer Goods Industry Listed on Indonesia Stock Exchange Year 2013-2015. Population in research is manufacturing company sub sector of consumer goods industry listed on Indonesia Stock Exchange in period 2013-2015. The sample is taken by using purposive sampling method. The design in this study is hypothesis testing, where the sample consists of 69 samples. Data processing using multiple linear regression with SPSS 23.0. The results of this study found that tax planning had an effect on earnings management at P0,05 (P = 0,627).Based on the total adjusted R-Square results prove that tax planning, deferred tax, company size, and independent commissioners only have an effect of 24.1%, while the remaining 75.9% is influenced by other variables not tested in this study.
Keywords: tax planning, deferred tax, company size, independent commissioner, earnings management

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0383)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi., 2017

Deskripsi Fisik

xi, 85 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0383)

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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