Pengaruh Perencanaan Pajak Dan Kepemilikan Manajerial Terhadap Manajemen Laba

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)

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