Safira, Duta Rahma (2025) Pengaruh Financial Distress, Tax Planning, dan Dividend Policy terhadap Manajemen Laba pada Perusahaan Indeks LQ45 Tahun 2020-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
In achieving the company's profit target, one of the strategies used by management is to carry out earnings management. Some factors that are considered capable of influencing the occurrence of earnings management are Financial Distress, Tax Planning, and Dividend Policy. This study was conducted to prove the effect of Financial Distress, Tax Planning, and Dividend Policy on Earnings Management. This study used a quantitative approach with data sources in the form of company financial reports LQ45 Index listed on the Indonesia Stock Exchange in 2020-2024. The sample of 19 companies was obtained through purposive sampling technique. Data analysis was carried out using the Multiple Linear Regression method with SPSS 25 software. The findings in this study show that Financial Distress affects earnings management. While Tax Planning and Dividend Policy have no effect on earnings management. Keywords: Earnings Management, Financial Distress, Tax Planning, Dividend Policy, LQ45 Index
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Duta Rahma Safira | ||||||||
| Date Deposited: | 21 Jul 2025 04:18 | ||||||||
| Last Modified: | 21 Jul 2025 04:18 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40251 |
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