Rubianto, Reghina Aulia (2023) Pengaruh Asimetri Informasi, Perencanaan Pajak dan Free Cash Flow Terhadap Manajemen Laba. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
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Abstract
The purpose of this study was to analyze the effect of information asymmetry, tax planning, and free cash flow on earnings management in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021 using a purposive sampling technique and obtained 29 companies as samples with 87 observational data. This research method uses multiple regression analysis techniques. The results of this study indicate that the information asymmetry and tax planning variables have no effect on earnings management, while the free cash flow variable has a negative effect on earnings management.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Asimetri Informasi, Perencanaan Pajak, Free Cash Flow, Manajemen Laba | ||||||
| Subjects: | Akuntansi Keuangan Perpajakan Pajak |
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| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms Reghina Aulia Rubianto | ||||||
| Date Deposited: | 21 Aug 2023 04:09 | ||||||
| Last Modified: | 21 Aug 2023 04:09 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/3803 |
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