PENGARUH PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN LEVERAGE TERHADAP MANAJEMEN LABA
Keywords:
Profitability, Deferred Tax Expense, Leverage, Earnings ManagementAbstract
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