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FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN VARIABEL INTERVENING PERENCANAAN PAJAK SEKTOR PERBANKAN
Jurnal Ekonomi dan Bisnis Airlangga
The purpose of this research is to analyze the factors influencing earnings management, namely company size, leverage, and capital intensity ratio while using tax planning as the intervening variable. Earnings management is the dependent variable in this research. It earnings management is measured by the earnings distribution approach. This research also uses an intervening variable, which is tax planning. The sample in this research consists of 31 banking institutions that are listed on thedoi:10.20473/jeba.v27i22017.183-196 fatcat:eslsfy7sgzenxcty4its32xlgy