Pengaruh Arus Kas Operasi Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Perencanaan Pajak Sebagai Variabel Moderasi

Nur Isnaini Mauludiyah, . (2016) Pengaruh Arus Kas Operasi Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Perencanaan Pajak Sebagai Variabel Moderasi. Universitas Pamulang, Tangerang Selatan.

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Abstract

Nama : Nur Isnaini Mauludiyah NIM : 2012121266 Judul Skripsi : Effect Cash Flow from Operating And Deffered Tax Expense To the Earning Management With Tax Planning As a Moderating Variable This research aimed to analyze the effect cash flow from operating and deffered tax expense to the earning management with tax planning as a moderating variable. The samples used in this research a total of 13 real estate and property firm listed in the Indonesia Stock Exchange from 2010 to 2014, so be obtained 65 samples. Research data originated from audited and published financial statements and annual financial statements in www.idx.co.id is the official site BEI. The samples of this research were selected using purposive sampling method. Methods of analysis used is simple linear regression, multiple linear regression, and Moderated Regression Analysis (MRA). Data have been obtained then processed and analyzed by using help software program Microsoft Excel 2007 and SPSS version 22. The results shows that cash flow from operating has significant negative effect on earning management, while deffered tax expense have no significant effect in detecting earning management. But if tested simultaneous shows that cash flow from operating and deffered tax expense effect on earning management. Besides tax planning can moderate the effect of cash flow from operating and deffered tax expense to earning management. Key words : Earning Management, Cash Flow from Operating, Deffered Tax Expense, and Tax Planning.

Item Type:	Other
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Nur Lingga Setya Dewi
Date Deposited:	17 Oct 2018 03:52
Last Modified:	17 Oct 2018 03:52
URI:	http://repository.unpam.ac.id/id/eprint/5937

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