PRIHAPSARI, HILMAH NINDY (2025) PENGARUH BEBAN PAJAK TANGGUHAN, RISIKO KEUANGAN, DAN INVESTASI HIJAU TERHADAP MANAJEMEN LABA DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the influence of deferred tax Expense, financial risk, and green investment on earnings management with political connections as a moderation variable carried out for property & real estate sector companies listed on the Indonesia Stock Exchange in 2021-2024. This research is a quantitative research where data is processed with SPSS 24. The population in this study is a property & real estate sector company that has gone public, which is listed successively on the Indonesia Stock Exchange, and publishes annual reports and financial statements on the Indonesia Stock Exchange for the period 2021-2024. Sample determination using the purposive sampling method. In this study, there were 68 company samples. This study uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study show that the deferred tax expense has no effect on earnings management, while financial risks and green investments have a significant negative effect on earnings management. Political connections are not able to moderate the effect of deferred tax expense and financial risks on earnings management, while political connections are able to moderate the influence of green investments on earnings management. Keywords: Deferred Tax Expense, Financial Risk, Green Investment, Earnings Management, Political Connections
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Deferred Tax Expense; Financial Risk; Green Investment; Earnings Management; Political Connections |
| Subjects: | G Geography. Anthropology. Recreation > GE Environmental Sciences A Social Sciences > HB Economic Theory A Social Sciences > HG Finance J Political Science > JC Political theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PRIHAPSARI NINDY HILMAH |
| Date Deposited: | 02 Oct 2025 06:20 |
| Last Modified: | 02 Oct 2025 06:20 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5147 |
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