2022
DOI: 10.38043/jiab.v7i2.3862
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Pengaruh Cost of Debt, Beban Pajak Penghasilan Dan Kebijakan Dividen Terhadap Manajemen Laba Pada Perusahaan Consumer Non Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021

Abstract: This study aims to examine and analyze the effect of the cost of debt, income tax burden and dividend policy on earnings management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. This research uses quantitative and associative research types from secondary data sources. The population used in this study were 104 consumer non-cyclicals companies listed on the IDX. The research sample was selected using a purposive sampling technique and a sample of 20 companies was obta… Show more

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