Pengaruh Leverage, Ukuran Perusahaan, dan Beban Pajak Tangguhan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan dalam Indeks LQ45 Periode 2016-2020)

Ambarwati, Agustina Ayu and , Dr. Banu Witono, S.E., M.Si., Ak., C.A (2022) Pengaruh Leverage, Ukuran Perusahaan, dan Beban Pajak Tangguhan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan dalam Indeks LQ45 Periode 2016-2020). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The purpose of this study was to examine (1) the effect of leverage on earnings management practices (2) the effect of firm size on earnings management practices (3) the effect of deferred tax expense on earnings management practices. The sample of this research is all companies that are included in the LQ45 index in 2016-2020 using the purposive sampling method. There are 124 companies that meet the criteria as a sample of this study. The analysis method of this research uses multiple regression analysis. The results of this study indicate that (1) leverage has no effect on earnings management practices (2) firm size does not affect earnings management practices (3) deferred tax expense affects earnings management practices.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: leverage, ukuran perusahaan, beban pajak tangguhan, praktik manajemen laba.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AGUSTINA AYU AMBARWATI
Date Deposited: 02 Feb 2022 02:59
Last Modified: 02 Feb 2022 03:21
URI: http://eprints.ums.ac.id/id/eprint/96947

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