Pengaruh Book Tax Differences Terhadap PManajemen Laba (studi kasus pada perusahaan manufaktur di Bursa Efek Indonesia Tahun 2015-2016)

Kurniati, Janet (1451152) (2018) Pengaruh Book Tax Differences Terhadap PManajemen Laba (studi kasus pada perusahaan manufaktur di Bursa Efek Indonesia Tahun 2015-2016). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh book-tax differences terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2015-2016. Sampel diambil dengan menggunakan metode pengumpulan data purposive sampling. Jenis data yang digunakan adalah metode regresi logistik (stepwise method). Hasil yang diperoleh dari penelitian ini menunjukan book-tax differences berpengaruh terhadap manajemen laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2015 hingga 2016.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: book tax differences, manajemen laba
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 10 Oct 2018 03:04
Last Modified: 10 Oct 2018 03:04
URI: http://repository.maranatha.edu/id/eprint/24897

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