Vebriani, Diah Ayu and , Eny Kusumawati, S.E., M.M., Ak., CA. (2023) Pengaruh Earning Power, Pertumbuhan Perusahaan, Koneksi Politik Dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur di BEI Periode 2019-2021). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Profit management is an effort carried out by company management that aims to maximize or minimize company profits which can be done according to what management wants. This study aims to analyze the effect of earning power, company growth, political connections and tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used in this study was purposive sampling. A total of 240 companies have met the criteria as a unit of observation. The analytical method used is multiple linear regression analysis. The results of the study provide empirical evidence that company growth has an effect on earnings management. Meanwhile, earning power, political connections, and tax planning have no effect on earnings management.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | manajemen laba, earning power, pertumbuhan perusahaan, koneksi politik, perencanaan pajak |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DIAH AYU VEBRIANI |
| Date Deposited: | 15 Feb 2023 08:06 |
| Last Modified: | 15 Feb 2023 08:06 |
| URI: | http://eprints.ums.ac.id/id/eprint/108919 |
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