PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN LEVERAGE TERHADAP MANAJEMEN LABA

Authors

  • Joel Jeremiah Universitas Widya Gama Mahakam Samarinda
  • Erni Setiawati Universitas Widya Gama Mahakam Samarinda
  • Firmansyah Firmansyah Universitas Widya Gama Mahakam Samarinda
  • Novi Yanti Universitas Widya Gama Mahakam Samarinda

Keywords:

Profitability, Deferred Tax Expense, Leverage, Earnings Management

Abstract

The purpose of this study is to determine the effect of current ratio, total assets turnover, debt to equity ratio, net profit margin on profit growth in food and beverage sub-sector companies listed on the Indonesian Stock Exchange for the 2019-2022 period. In this study, the method used is the multiple linear regression method and assisted by a computer program, namely SPSS version 24 to test the data. Using food and beverage sector companies as the population and using purposive sampling criteria to determine the sample, so that 16 companies were used as samples. Based on the partial test, for the Profitability variable. it shows that Profitability has an effect and is significant to Profit Management. Based on the partial test, for the Deferred Tax Burden variable. it shows that Deferred Tax Burden has no effect and is not significant to Profit Management. Based on the partial test, for the Leverage variable. it shows that Leverage has no effect and is not significant to Profit Management

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Published

2025-01-08