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

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Challenges on management of heart failure in Indonesia: a general practitioner’s perspective

Gagal jantung telah menjadi masalah kesehatan masyarakat karena insidensi dan prevalensi yang terus meningkat. Sebagian besar pasien dengan gagal jantung datang ke pelayanan kesehatan primer dan dikelola oleh dokter umum. Diagnosis yang akurat sangat diperlukan untuk manajemen penyakit ini. Umumnya gejala dan tanda saja tidak cukup spesifik untuk mendiagnosis penyakit gagal jantung. Beberapa st...

متن کامل

Modeling Sources of Uncertainty in Spoken Word Learning

In order to successfully learn the meaning of words such as bin or pin, language learners must not only perceive relevant differences in the speech signal but also learn mappings from words to referents. Prior work in native (Stager & Werker, 1997) and second (Pajak, Creel, & Levy, 2016) language acquisition has found that the ability to perceptually discriminate between words does not guarante...

متن کامل

Università Degli Studi Di Perugia

A Support Vector Machine (SVM ) is a powerful classifier method, already used in many problems, which can be viewed as a learning problem bringing to a convex optimization. In recent years, a considerable attention has been given on semisupervised learning, differing from traditional supervised learning by making use of unlabeled data. In fact, in many applications, labeling examples may cost l...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: EconBank

سال: 2023

ISSN: ['2685-3698']

DOI: https://doi.org/10.35829/econbank.v5i1.260