Safarina, Billah (2024) Pengaruh Tax Planning, Leverage, dan Corporate Social Responsibility terhadap Manajemen Laba pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Undergraduate thesis, UPN “Veteran” Jawa Timur.
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Abstract
This research aimed to examine the influence of tax planning, leverage, and corporate social responsibility on earnings management in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange. The sample studied consisted of 19 food and beverage industry companies. The sampling technique in the research used a purposive sampling method. This research used multiple linear regression analysis with the help of the IBM SPSS 26 program. The research results showed that tax planning and leverage influenced earnings management, while corporate social responsibility did not affect earnings management. This research was expected to contribute to investors and companies to pay attention to factors that could influence earnings management..
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Billah Safarina | ||||||||
| Date Deposited: | 04 Jun 2024 04:08 | ||||||||
| Last Modified: | 04 Jun 2024 04:09 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24049 |
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