Tjemerlang, Wennie (2021) The effect of company size, tax planning, and deferred tax expense on earning management on property and real estate companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The purpose of this research is to know if there is a significant influence of variables company size, tax planning, and deferred tax expense towards earning management listed in Indonesia Stock Exchange year 2015-2019. This research is conducted by using quantitative research method using secondary data that were taken from the Property and Real Estate companies which are listed in Indonesian Stock Exchange. with the populations of 77 companies. The samples are obtained using purposive sampling method. The total sample is 75 companies from the year 2015-2019 The data analysis is using multiple linear regression analysis. Based on the results of research and analysis by using SPSS 25 indicate that: partially and simultaneously, company size has negative and has no significant influence on earning management as well as tax planning and deferred tax expense has negative relationship and has no significant influence towards earning management. It is concluded that there is other factors that can effect the earning management, which is yet to discuss in this research / Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh yang signifikan antara variabel Ukuran Perusahaan, Perencanaan Pajak, dan Beban Pajak Tangguhan terhadap Manajemen Laba yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Penelitian ini dilakukan dengan menggunakan metode penelitian kuantitatif dengan menggunakan data sekunder yang diambil dari perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia. dengan populasi 77 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel sebanyak 75 perusahaan dari tahun 2015-2019 Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian dan analisis dengan menggunakan SPSS 25 menunjukkan bahwa: secara parsial dan simultan, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap manajemen laba serta perencanaan pajak dan beban pajak tangguhan memiliki hubungan negatif dan tidak signifikan terhadap manajemen laba. Disimpulkan bahwa ada faktor-faktor lain yang dapat mempengaruhi manajemen laba, yang belum dibahas dalam penelitian ini.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | company size, tax planning, deferred tax expense, earning management | ||||||||
Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
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Depositing User: | Users 18982 not found. | ||||||||
Date Deposited: | 18 Aug 2021 14:02 | ||||||||
Last Modified: | 12 Jan 2022 10:40 | ||||||||
URI: | http://repository.uph.edu/id/eprint/41981 |
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