Pengaruh Beban Pajak Tangguhan, Profitabilitas, Asimetri Informasi, Leverage Dan Komisaris Independen Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)

WAHYU WIDAWATI, MEGA and , Drs. Muhammad Abdul Aris, M.Si (2017) Pengaruh Beban Pajak Tangguhan, Profitabilitas, Asimetri Informasi, Leverage Dan Komisaris Independen Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia). Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (NASKAH PUBLIKASI) NP.pdf Download (722kB)
	PDF (HALAMAN DEPAN) HALDEP.pdf Download (956kB)
	PDF (BAB I) BAB I R.pdf Download (167kB)
	PDF (BAB II) BAB II.pdf Restricted to Repository staff only Download (306kB)
	PDF (BAB III) BAB III.pdf Restricted to Repository staff only Download (274kB)
	PDF (BAB IV) BAB IV.pdf Restricted to Repository staff only Download (298kB)
	PDF (BAB V) BAB V.pdf Restricted to Repository staff only Download (92kB)
	PDF (DAFTAR PUSTAKA) DAFTAR PUSTAKA.pdf Download (110kB)
	PDF (LAMPIRAN) LAMPIRAN.pdf Restricted to Repository staff only Download (5MB)
	PDF (PERNYATAAN PUBLIKASI) PERNYATAAN PUBLIKASI.pdf Restricted to Repository staff only Download (174kB)

Abstract

This study aims to examine the effect of deferred tax expense, profitability, asymmetry of information, leverage, and independent commissioners on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. In this study the type of data used is quantitative data with a population of 382 manufacturing companies listed on the Indonesia Stock Exchange in the firm year 2013-2015. The analysis method used is multiple linear regression analysis with 120 research samples of firms selected based on purposive sampling method during 3 periods of firm year. Based on the results of the analysis can be concluded that the profitability, leverage and independent commissioners affect the earnings management. Meanwhile, deferred tax expense and information asymmetry have no effect on earnings management.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	deferred tax expense, profitability, information asymmetry, leverage, independent commissioner, earnings management.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	MEGA WAHYU WIDAWATI
Date Deposited:	09 Aug 2017 07:43
Last Modified:	09 Aug 2017 07:43
URI:	http://eprints.ums.ac.id/id/eprint/54921

Actions (login required)

View Item