PENGARUH PERENCANAAN PAJAK, AKRUAL, DAN PENDAPATAN KOMPREHENSIF LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN HOTEL, RESTAURANT, & TOURISM YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2016

Hilmi, Yusuf (2017) PENGARUH PERENCANAAN PAJAK, AKRUAL, DAN PENDAPATAN KOMPREHENSIF LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN HOTEL, RESTAURANT, & TOURISM YANG TERDAFTAR DI BURSA EFEK INDONESIA 2012-2016. S1 thesis, Fakultas Ekonomi.

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Abstract

YUSUF HILMI. The Influence Of Tax Planning, Accruals, And Other Comprehensive Income toward Earning Management on The Hotel, Restaurant and and Tourism Company’sSector in Indonesia Stock Exchance Period 2012-2016. Faculty of economics, State University of Jakarta. 2017 The purpose of this research is to know the influence of tax planning, accruals and other comprehensive income to earnings management. This research used secondary data form monetary data in Indonesian stock exchange which is written in the company’s financial report. This research used a samples from 10 companies that consistently listed on the company’s hotel, restaurant and tourism sector in Indonesian stock exchange during the period of 2012-2016, which is used purposive sampling method. These data tested with logistic regressions. The results shows that tax planning negatively significant influence on earnings management, while the accruals and other comprehensive income has no influence on earnings management. Keywords : Earnings Management, Tax Planning, Accrual s, Other Comprehensive Income.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Bapak Tresno Eka Jaya R, M.Sc Pembimbing II : Ibu Nuramalia Hasanah, M.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Keuangan (Financial Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 24 Dec 2017 01:17
Last Modified: 24 Dec 2017 01:17
URI: http://repository.fe.unj.ac.id/id/eprint/1789

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