Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Management and Social Sciences
Cecep Nur Pratama
Sekolah Tinggi Ilmu Ekonomi Makassar
Decision Sciences, Operations Research & Management Social Sciences Transportation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manafaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Cecep Nur Pratama; Hisnol Djamali; Annas Lalo
Journal of Management and Social Sciences Vol. 1 No. 4 (2022): November : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.215 KB)

Abstract

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.
Co-Authors Annas Lalo Hisnol Djamali