Wardani, Asri Resmiati (2024) Pengaruh Perencanaan Pajak Dan Kepemilikan Manajerial Terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam 45.
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Abstract
ABSTRACT
Asri Resmiati Wardani (41183403170151)
The Influence of Tax Planning and Managerial Ownership on Profit Management
XIII + 59 Pages + 14 Tables + 1 Figure + 2024 + 11 Attachments
Keywords: Tax Planning, Managerial Ownership, and Profit Management
The aim of this research is to prove the influence of tax planning and managerial
ownership on earnings management.
The method used in this research is a quantitative method. The sample in this study
used a purposive sampling method with data sources coming from the annual
financial reports of 40 companies in the Trade, Services & Investment sector;
Infrastructure sector; and the Property & Real Estate sector which is listed on the
Indonesian Stock Exchange for 4 years, namely 2019 – 2022, resulting in 160 data
results. However, after removing the outliers, it produces 56 data. Data analysis was
carried out using the multiple linear regression analysis method and processed with
the help of SPSS (Statistical Product and Service Solution) version 26 software.
The results of this research indicate that tax planning has no positive effect on
earnings management and managerial ownership has no positive effect on earnings
management.
Shortlist: 43 (2008-2023)
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Putri, Anisa 0419126403 |
| Keywords / Kata Kunci: | Tax Planning, Managerial Ownership, and Profit Management |
| Subjects: | Akuntansi Keuangan Manajemen Keuangan Perpajakan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Mr. ASRI RESMIATI |
| Date Deposited: | 30 Jul 2024 09:28 |
| Last Modified: | 30 Jul 2024 09:28 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/5681 |
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