Balance : Jurnal Akuntansi dan Manajemen
Vol. 1 No. 1 (2022): April 2022

Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Parlindungan Parlindungan (Universitas Muhammadiyah Sumatera Utara)

Article Info

Publish Date
07 Apr 2022

Abstract

The purpose of this study was to examine the effect of tax planning on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is associated with quantitative data types, as well as secondary data sourced which is assessed from the financial side of pharmaceutical companies listed on the Indonesia Stock Exchange. This study used a sample of 10 pharmaceutical companies listed on the Indonesia Stock Exchange. This study uses descriptive statistics and simple linear regression for data analysis. The results of this study indicate that tax planning has no significant effect on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
568.953 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Balance : Jurnal Akuntansi dan Manajemen
Website

Abbrev

jam

Publisher

Lembaga Riset Ilmiah

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and ...