Maharani, Woro Tri Katon Widya Budi and , Drs. Suyatmin Waskito Adi, M.Si (2018) Pengaruh Mekanisme Corporate Governance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.
![[img]](http://eprints.ums.ac.id/style/images/fileicons/application_pdf.png) |
PDF (NASKAH PUBLIKASI)
NASPUB upload.pdf Download (8MB) |
|
PDF (HALAMAN DEPAN)
HALAMAN DEPAN.pdf Download (9MB) |
|
PDF (BAB I)
BAB I.pdf Download (159kB) |
|
PDF (BAB II)
BAB II.pdf Restricted to Repository staff only Download (198kB) |
|
PDF (BAB III)
BAB III.pdf Restricted to Repository staff only Download (291kB) |
|
PDF (BAB IV)
BAB IV.pdf Restricted to Repository staff only Download (317kB) |
|
PDF (BAB V)
BAB V up.pdf Download (89kB) |
|
PDF (LAMPIRAN)
LAMPIRAN UPLODA.pdf Restricted to Repository staff only Download (3MB) |
|
PDF (DAFTAR PUSTAKA)
daftar pustaka.pdf Download (177kB) |
|
PDF (PERNYATAAN PUBLIKASI)
PERNYATAAN PUBLIKASI ILMIAH.pdf Download (3MB) |
Abstract
This study aimed to examine the effect of corporate governance and deferred tax expense on earnings management. Independent variables used in this study is institutional ownership structure, the structure of managerial ownership, independent board, auditcommittee. This study was conducted using data from documentation using www.idx.co.id, annual report. The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on theIndonesia Stock Exchange (IDX) 2014-2016. The research sample consists of 89years firm of listed manufacturing companies in Indonesia. The results showed simultaneous variable institutional ownership structure , the structure of managerial ownership and independent board, auditcommittee, and deferred tax expense have a significant effect on earnings management. However, only partial deferred tax expense is a significant effect on earnings management.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Corporate governance, Deferred Tax Expense, Earnings Management |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | WORO TRI KATON WIDYA BUDI MAHARANI |
| Date Deposited: | 07 Feb 2018 07:26 |
| Last Modified: | 07 Feb 2018 07:26 |
| URI: | http://eprints.ums.ac.id/id/eprint/59495 |
Actions (login required)
 |
View Item |
