., Nicholas (2025) PENGARUH PROFITABILITAS, LEVERAGE DAN TAX AVOIDANCE TERHADAP MANAJEMEN LABA DI SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023. Undergraduate thesis, Univeritas Katolik Musi Chaitas.
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Abstract
This study aims to analyze the effect of profitability, leverage, and tax avoidance on earnings management in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Secondary data is the type of data used in this research. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange, with the sample selected using a purposive sampling method. A total of 8 companies were obtained, resulting in 32 samples to be tested in this research. Using multiple linear regression analysis, the hypothesis testing indicates that profitability and leverage have no effect on earnings management, while tax avoidance has a negative effect on earnings management.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Profitability, Leverage, Tax Avoidance, Earning Management, Energy Sector |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Nicholas . |
| Date Deposited: | 25 Feb 2025 12:24 |
| Last Modified: | 25 Feb 2025 12:24 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/13627 |
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