Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan

Fitriyani, Fitriyani; Dharma, Fitra; Susilowati, Retno Yuni Nur

doi:10.23960/efebe.v1i4.52

Cited by 1 publication

(1 citation statement)

References 20 publications

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“…Populasi penelitian ini adalah perusahaan costumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2012-2021 (Fitriyani et al, 2022). Teknik pengambilan sampel dilakukan secara purposive sampling agar diperoleh sampel yang sesuai dengan kriteria yang ditentukan.…”

Section: Populasi Dan Sampelunclassified

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Maulina

Muslim

2023

JAK

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This study aims to analyze the effect of deferred tax assets and profitability on earnings management in non-cyclical customer companies listed on the IDX period 2012-2021. Deferred tax assets are measured by comparing the difference between the deferred tax assets of period t and period t-1 with the deferred tax assets of period t and profitability is measured by the ratio of return on assets. Meanwhile, discretionary accruals are used as a proxy for earnings management. The method used in this research is descriptive and verification method. The population in this study is the financial statements of non-cyclical customer companies listed on the IDX period 2012-2021. The sample in this study were 21 non-cyclical customer companies selected using purposive sampling. The results of this study indicate that simultaneously deferred tax assets and profitability affect earnings management. Partial research on deferred tax assets has a significant negative effect on earnings management while profitability partially has a significant positive effect on earnings management.

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Section: Populasi Dan Sampelunclassified

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Maulina

Muslim

2023

JAK

View full text Add to dashboard Cite

show abstract

Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan

Cited by 1 publication

References 20 publications

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

Pengaruh Aset Pajak Tangguhan, Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Costumer Non Cyclical Yang Terdaftar Di Bei Periode 2012-2021

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