Pengaruh Manajemen Laba dan Inventory Intensity Terhadap Agresivitas Perusahaan Consumer Non-Cyclical
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Institusion

Universitas Katolik Musi Charitas

Author

Chandra, Keren

Subject

HG Finance 

Datestamp

2024-02-29 04:14:18 

Abstract :
This study aims to determine the effect of earnings management and inventory intensity on tax aggressiveness by focusing on the non-cyclical consumer sector companies. The data used in this study is secondary data. The population in this study are non-cyclical consumer sector companies listed in the Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 39 companies with a total of 122 samples.The analytical tool used in this study was the multiple linear regression analysis. Data processing by SPSS 22. The results of the study show that earnings management has an effect on tax aggressiveness and inventory intensity has an effect on tax aggressiveness Keywords: Earnings Management, Inventory Intensity, Tax Aggressiveness 

File :
EA-2024-2021041-cover.pdf
EA-2024-2021041-abstract.pdf
EA-2024-2021041-complete.pdf
EA-2024-2021041-summary_id.pdf
EA-2024-2021041-tableofcontent.pdf
EA-2024-2021041-chapter1.pdf
EA-2024-2021041-chapter2.pdf
EA-2024-2021041-chapter3.pdf
EA-2024-2021041-chapter4.pdf
EA-2024-2021041-conclusion.pdf
EA-2024-2021041-reference.pdf
EA-2024-2021041-attachment.pdf