Prationo, Elicia Nindy (2021) The impact of tax planning, deferred tax and leverage towards earning management in consumer goods company listed at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
This research has purpose to examine the impact of tax planning, deferred tax and leverage on earning management. This research is conducted on consumer goods companies in Indonesia Stock Exchange during 2016-2019. Sample selection method in this research is purposive sampling. Analysis method is multiple linear regression testing. Data is collected from financial statement in Indonesia Stock Exchange. The population of this research is all consumer goods companies in Indonesia Stock Exchange. Based on research result on the companies, it can be concluded that the tax planning does not have significant impact partially on earning management in consumer goods companies at Indonesia Stock Exchange. The deferred tax has significant impact partially on earning management in consumer goods companies at Indonesia Stock Exchange. The leverage does not have significant impact partially on earning management in consumer goods companies at Indonesia Stock Exchange. The tax planning, deferred tax and leverage do not have significant impact simultaneously on earning management in consumer goods companies at Indonesia Stock Exchange./Penelitian ini memiliki tujuan untuk menguji pengaruh perencanaan pajak, pajak tangguhan dan leverage terhadap manajemen laba. Penelitian ini dilakukan terhadap perusahaan barang konsumsi di Bursa Efek Indonesia selama 2016-2019. Metode pemilihan sampel dalam penelitian ini adalah purposive sampling. Metode analisis adalah uji regresi linear berganda. Data dikumpulkan dari laporan keuangan di Bursa Efek Indonesia. Populasi penelitian ini adalah semua perusahaan barang konsumsi di Bursa Efek Indonesia Berdasarkan hasil penelitian pada perusahaan, dapat disimpulkan bahwa perencanaan pajak tidak memiliki pengaruh signifikan secara parsial pada manajemen laba di perusahaan barang konsumsi pada Bursa Efek Indonesia. Pajak tangguhan memiliki pengaruh signifikan secara parsial pada manajemen laba di perusahaan barang konsumsi pada Bursa Efek Indonesia. Leverage tidak memiliki pengaruh signifikan secara parsial pada manajemen laba di perusahaan barang konsumsi pada Bursa Efek Indonesia. Perencanaan pajak, pajak tangguhan dan leverage memiliki pengaruh signifikan secara simultan pada manajemen laba di perusahaan barang konsumsi pada Bursa Efek Indonesia.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | tax planning; deferred tax; leverage; 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 18934 not found. | ||||||||
Date Deposited: | 17 Aug 2021 07:11 | ||||||||
Last Modified: | 12 Jan 2022 05:02 | ||||||||
URI: | http://repository.uph.edu/id/eprint/41755 |
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