PENGARUH PENGHINDARAN PAJAK DAN MANAJEMEN LABA TERHADAP PERSISTENSI LABA DENGAN FINANCIAL CONSTRAINTS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Sektor Basic Material Tahun 2021-2023)

Muhammad Sahal, . (2025) PENGARUH PENGHINDARAN PAJAK DAN MANAJEMEN LABA TERHADAP PERSISTENSI LABA DENGAN FINANCIAL CONSTRAINTS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Sektor Basic Material Tahun 2021-2023). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The objective of this study is to find out empirically the effect of tax avoidance and earnings management on earnings persistence with financial contraints as moderating variables in basic material sector companies listed on the Indonesian Stock Exchange in 2021-2023. Sampling data is used a purposive sampling method which resulted in a total of 132 sample data. Test on the collected data was used multiple linear regression analysis with STATA v.14 programs. Findings of this study indicate that tax avoidance has a negative effect on earnings persistence. While earnings management does not have a significant effect on earnings persistence. Then, financial constraints have not shown their ability to moderate the effect of tax avoidance and earnings management on earnings persistence Keyword: Earnings persistence, Tax avoidance, Earnings management, Financial constraints

Item Type: Thesis (Skripsi)
Additional Information: No. Panggil : 2010112116 Pembimbing : Dr. Amrie Firmansyah, S.E., M. M., M.Ak., M.A., M.H Penguji 1 :Dr. Ferry Irawan, SE, Ak, S.S.T, SH, ME, M.P.P, BKP, CPA, CSRA Penguji 2 : Suparna Wijaya, SE, Ak, MM
Uncontrolled Keywords: Earnings persistence, Tax avoidance, Earnings management, Financial constraints
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD SAHAL
Date Deposited: 11 Aug 2025 03:34
Last Modified: 11 Aug 2025 03:34
URI: http://repository.upnvj.ac.id/id/eprint/37873

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