SAMUDRA, NOVIA PUTRI (2023) MEDIASI MANAJEMEN LABA TERHADAP HUBUNGAN ANTARA BEBAN PAJAK TANGGUHAN DAN PROFITABILITAS PERUSAHAAN. Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
This research is based on events that occurred in Indonesian companies, namely PT Tiga Pilar Sejahtera and PT Bentoel, which were suspected of carrying out earnings
management for certain motivations. Data analysis used in this research is simple linear regression and Sobel test. The research period is from 2017-2021 with the
research sample being food and beverage companies. In this study, deferred tax expense has an effect on earnings management and company profitability, earnings
management has an effect on company profitability, and earnings management does not mediate the relationship between deferred tax expense and company profitability.
Keyword: Deferred Tax Expense, Earnings Management, Company Profitability
| Item Type: | Thesis (Masters) |
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| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 30 Oct 2024 08:53 |
| Last Modified: | 30 Oct 2024 08:53 |
| URI: | http://repository.machung.ac.id/id/eprint/322 |
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