PENGARUH PERENCANAAN PAJAK DAN PRINSIP KONSERVATISME AKUNTANSI TERHADAP PRAKTIK MANAJEMEN LABA ( Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013-2015 )
Peri Purwanti, Ermadiani Ermadiani, Aryanto Aryanto
Abstract
The purpose of this research is to analyze the influence of the Tax Planning and Principle of Accounting Conservatism to Earnings Management. Samples in this research are 10 Food and Beverage companies listed on Indonesia Stock Exchange from 2013-2015. This research used multiple linear regression analysis. The result shows that Tax Planning and Principle of Accounting Conservatism have influence on Earnings Management.
DOI:
https://doi.org/10.29259/ja.v10i1.8808
Refbacks
There are currently no refbacks.
Akuntabilitas Jalan Raya Palembang-Prabumulih Km. 32 Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya Indralaya, Sumatera Selatan, Indonesia Email: jurnal.akuntabilitas@unsri.ac.id , Tel/Fax : (0711) 580964
p-ISSN: 1978-4392 , e-ISSN:2685-7030
Akuntabilitas is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License .
<div class="statcounter"><a title="Web Analytics" href="https://statcounter.com/" target="_blank"><img class="statcounter" src="https://c.statcounter.com/12043276/0/27afc609/0/" alt="Web Analytics"></a></div>