PENGARUH EARNINGS MANAGEMENT DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DIMODERASI SALES GROWTH

Ahmad Rifaldi, . (2022) PENGARUH EARNINGS MANAGEMENT DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DIMODERASI SALES GROWTH. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 123 samples. The data analysis technique used in this study uses multiple regression analysis and moderation regression analysis with results showing that earnings management and capital intensity have a significant effect on tax avoidance. Meanwhile, sales growth cannot moderate earnings management and capital intensity on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1810112184] [Pembimbing: Ratna Hindria Dyah Pita Sari] [Penguji 1: Panubut Simorangkir] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Earnings Management, Capital Intensity, Sales Growth, Tax Avoidance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ahmad Rifaldi
Date Deposited: 23 May 2022 02:17
Last Modified: 23 May 2022 02:17
URI: http://repository.upnvj.ac.id/id/eprint/16013

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