đ
03 June 2024
DOI: 10.56696/jaka.v5i1.10888
Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba
Jurnal Akuntansi, Keuangan dan Auditing
Universitas Dian Nuswantoro
đ Abstract
This research aims to determine the influence of tax planning and profitability on the earnings management of the transportation and logistics sector listed on the Indonesia Stock Exchange in 2017â2022. This study falls into the category of quantitative research. Purposive sampling was the method used for the sampling process. Thus, six companies in the transportation and logistics industry made up the sample. Documentation is the method of data collection that is employed. SPSS version 24 software was used to perform the data analysis for multiple linear regression. The results of this study reveal that tax planning has no effect on earnings management. while profitability has an effect on earnings management..
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Tanggal Publikasi
03 June 2024
Volume / Nomor / Tahun
Volume 5, Nomor 1, Tahun 2024
đ HOW TO CITE
Veronica Simanjuntak, Ratna; Oktafiyani, Melati; Indah Hernawati, Retno; Hadi Saputra, Dian Festiana, "Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba," Jurnal Akuntansi, Keuangan dan Auditing, vol. 5, no. 1, Jun. 2024.
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