Pengaruh Ukuran Perusahaan, Perencanaan Pajak, Pengungkapan Corporate Social Responcibility Terhadap Manajemen Laba

Abstrak / Ringkasan

Yati Jumiati (41183403170115)
The Effect of Company Size, Tax Planning, and Corporate Social Responcibility disclosure on Earnings Management.
IX + 95 pages + 12 tables + 1 picture + 16 attachments
Keywords: Company Size, Tax Planning, Corporate Social Responsibility, Earnings Management.
The purpose of this study is whether there is an effect of company size on earnings management, whether there is an effect of tax planning on earnings management, whether there is an effect of corporate social responsibility disclosure on earnings management.
This study uses a type of quantitative research with a sample of 30 property & real estate companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018 to 2022. The data analysis technique used is multiple linear regression analysis with the help of SPSS (Statistical Package for Social Scienses) software version 26.
Based on the test results, the company size variable and tax planning have no effect on earnings management, the Corporate Social Responsibility disclosure variable has a positive effect on earnings management. So with that for further research, can conduct research and empirical analysis of the relationship between company size, tax planning. CSR and earnings management. Deepen understanding of the mechanism underlying the interaction between these variables.

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