DETEKSI MANAJEMEN LABA: PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN, KEPEMILIKAN MANAJERIAL DAN FREE CASH FLOW (Studi Empiris Perusahaan Manufaktur di Indonesia)
نویسندگان
چکیده
This study aims to identify profit management in manufacturing companies listed on the Indonesia Stock Exchange based factors that influence it, namely: tax planning, deferred burden, assets, managerial ownership, and free cash flow. Profit is measured using a distribution approach. The sampling method uses purposive with research period of 2018 2020. relationship or between variables explained Multiple Linear Regression Analysis. results showed ownership flow had positive effect management. Meanwhile, variable burdens assets have an insignificant negative
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ژورنال
عنوان ژورنال: EconBank
سال: 2023
ISSN: ['2685-3698']
DOI: https://doi.org/10.35829/econbank.v5i1.260