Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan beban pajak tangguhan terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bei tahun 2019-2021. penelitian ini merupakan penelitian kuantitatif. populasi penelitian adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bei, dengan total populasi 30 perusahaan. penentuan sampel menggunkan metode purposive sampling, sehingga diperoleh sebanyak 22 sampel penelitian. data penelitian menggunakan data sekunder yang diperoleh dari dokumentasi laporan keuangan dan annual report yang dipublikasikan di laman web bursa efek indonesia dan web perusahaan terkait. analisis data yang digunakan berupa regresi linear berganda. hasil penelitian menunjukkan profitabilitas, dan beban pajak tangguhan berpengaruh negatif dan signifikan terhadap manajemen laba. sedangkan, leverage tidak berpengaruh terhadap manajemen laba. kata kunci: profitabilitas, leverage, beban pajak tangguhan, manajemen laba

This study aims to examine the effect of profitability, leverage, and deferred tax expense on earnings management in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2021. This research is a quantitative research. The research population is the food and beverage sub-sector manufacturing companies listed on the IDX, with a total population of 30 companies. Determination of the sample using purposive sampling method, in order to obtain a total of 22 research samples. The research data uses secondary data obtained from financial report documentation and annual reports published on the Indonesian Stock Exchange's web pages and related company websites. Analysis of the data used in the form of multiple linear regression. The results show that profitability and deferred tax expense have a negative and significant effect on earnings management. Meanwhile, leverage has no effect on earnings management. Keywords: Profitability, Leverage, Deferred Tax Expenses, Profit Management