FITRI BR DEPARI (2017) PENGARUH UKURAN PERUSAHAAN, PERENCANAAN PAJAK, PROFITABILITAS, DAN INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015. Skripsi thesis, Universitas Islam Negeri Sultan Syarif Kasim Riau.

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Abstract

This research is a causality that aims to analyze the influence of firm size, tax planning, profitability, and intellectual capital to earnings managemen. The data source of this research is secondary data such as company financial statements obtained from the Indonesia Stock Excange website.The sampling method used is purposive sampling method. Testing the hypothesis in this study using multiple linear regression analysis using the statistical application that is Statistical Package for Social Sciences (SPSS) version 21 as test equipment.Based on the results of ANOVA, variable size of company, tax planning, profitability, and intellectual capital simultaneously or jointly effect on earnings management variables. And the parsial results of the study showed that the size of company and intellectual capital proved no significant effect on earnings management. While the tax planning and profitability significantly influence earnings management. Keyword: Firm size, Tax Planning, Profitability, Intellectual Capital, Earnings Managenemt

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