Lestari, Susi and , Dr. Fatchan Achyani, S.E, M.Si (2019) Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Kepemilikan Manajerial, Dan Free Cash Flow Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the influence of tax planning, deferred tax expense, deffered tax assets, managerial ownership, and free cash flow on earning management on the annual report listed on Indonesia Stock Exchange in 20152017. The measurement of earning management is based on modified jones model. The population of this study is companies listed on Indonesia Stock Exchange in 2015-2017. Sampling using purposive sampling and obtained by 124 sampel with 3 year observation year. Analysis using clasical assumption test and then tested hypothesis by multiple linear regression method with t test, F test, and coefficient of determination. The result showed that the variables of tax planning, deffered tax expense, deferred tax assets, and managerial ownership have no effect on earning management. Meanwhile, free cash flow affect on earning management. Keyword: earning management, tax planning, deferred tax expense, deffered tax assets, managerial ownership, free cash flow
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | earning management, tax planning, deferred tax expense, deffered tax assets, managerial ownership, free cash flow |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SUSI LESTARI |
| Date Deposited: | 15 Feb 2019 08:57 |
| Last Modified: | 15 Feb 2019 08:57 |
| URI: | http://eprints.ums.ac.id/id/eprint/71424 |
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