Ramadhani, Fikri Azhari (2023) Pengaruh Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan, dan Corporate Social Responsibility terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Seb Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of tax planning, deferred tax burden, firm size, and corporate social responsibility on earnings management in food and beverage industry companies on the Indonesia Stock Exchange. The samples studied were 14 food and beverage industry companies. The sampling technique in this study used purposive sampling method. This study uses multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results showed that tax planning and firm size had a positive and significant effect on earnings management, while deferred tax expense and corporate social responsibility had no effect on earnings management. This research is expected to contribute to investors and companies to pay attention to factors that can affect earnings management. Keywords : tax planning, deferred tax burden, firm size, corporate social responsibility, earnings management
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Fikri Azhari Ramadhani | ||||||||
| Date Deposited: | 24 Aug 2023 08:52 | ||||||||
| Last Modified: | 24 Aug 2023 08:52 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/16924 |
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