PENGARUH DEFERRED TAX EXPENSES, FREE CASH FLOW DAN TAX PLANNING TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

OKTALINA, ELISA DWI and Abukosim, Abukosim (2023) PENGARUH DEFERRED TAX EXPENSES, FREE CASH FLOW DAN TAX PLANNING TERHADAP EARNINGS MANAGEMENT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of deferred tax expense, free cash flow and tax planning on earnings management. This research focuses on BUMN companies listed on the Indonesia Stock Exchange in 2018-2022 with a population of 20 companies. The type of data used in the research is secondary data in the form of financial reports and annual report audited of BUMN companies listed on the Indonesia Stock Exchange for 2018-2022. Determining the number of samples used the purposive sampling method with a total sample of 20 samples. The data analysis technique used is multiple linear regression analysis and data processing using SPSS version 27.0 tools. The research results show that tax planning have a significant effect on earnings management, while deferred tax expenses and free cash flow does not have a significant effect on earnings management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Deferred Tax Expenses, Free Cash Flow, Tax Planning, Earnings Management
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Elisa Dwi Oktalina
Date Deposited:	25 Oct 2023 06:35
Last Modified:	25 Oct 2023 06:35
URI:	http://repository.unsri.ac.id/id/eprint/130063

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