ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN, AKRUAL DISKRESIONER, PERENCANAAN PAJAK DAN ARUS KAS OPERASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI
| dc.contributor.author | Sitorus, Selina Damena | |
| dc.date.accessioned | 2022-07-15 | |
| dc.date.available | 2022-07-15 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/289/analisis-pengaruh-beban-pajak-tangguhan-akrual-diskresioner-perencanaan-pajak-dan-arus-kas-operasi-terhadap-manajemen-laba-pada-perusahaan-manufaktur-yang-terdaftar-di-bursa-efek-indonesia-bei | |
| dc.description.abstract | This study aims to determine the effect of deferred tax expense, discretionary accruals, tax planning and operating cash flow on earnings management in manufacturing companies listed on the IDX. This research was conducted at the Indonesia Stock Exchange on listed manufacturing companies. The population in this study were 100, with a sample of 68 companies. The research approach used is a quantitative approach. Data analysis techniques used descriptive statistical tests, data quality tests, classic assumption tests, multiple linear regression tests and hypothesis testing. The results showed are: deferred tax expense, discretionary accruals, tax planning and operating cash flow partially have a significant effect on earnings management on manufacturing companies listed on the Stock Exchange | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | ANALISIS PENGARUH BEBAN PAJAK TANGGUHAN, AKRUAL DISKRESIONER, PERENCANAAN PAJAK DAN ARUS KAS OPERASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI | en_US |
| dc.type | Skripsi | en_US |
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