METODOLOGI PENELITIAN
Disusun Oleh:
UNIVERSITAS PAMULANG
2021
MATRIK PENELITIAN TERDAHULU
DEPENDEN VARIABEL : EARNINGS MANAGEMENT
VARIABEL INDEPENDEN
NO PENELITI
TP DTE KM DTA UP KB DA AK P LV
Fatchan Achayani, Susi
1 TB TB TB
Lestari (2019)
Lutfi M baradja, Yusuar
2 Zainul basri, Vertari B+ B+ B+
Sasmi (2017)
Randi Febrian, Tertiarto
3 Wahyudi, Ahmad Subeki B+ TB
(2018)
Desri Kristianti Panjaitan, B-
4 TB B+
Muhamad Muslih (2019)
Thomas Junior Sibarani, B+
5 Nur Hidayat, Surtikanti B+ B+
(2015)
Fifi Aulia Rohmah,
Denny Putri Hapsari,
6 TB B
Dien Sefty Framitha
(2022)
7 Rita Sriwahyuni, Herman TB TB B
Ernandi (2020)
Titi Andrayani, Fitriasuri, TB B
8 TB
M. Titan Terzaghi (2018)
A.A Gede Raka Plasa
9 Negara, I.D.G. Dharma B+ B+
Suputra (2017)
10 Neng Priski Yulianti, TB TB B+
Endah Finatarian (2021)
RANGKUMAN
B+ 3 3 1 1 1 2
B- 1
B 1 1 1
TB 4 4 2 1 1
Keterangan:
TP = Tax Planning/Perencanaan Pajak
DTE = Deferred Tax Expense/Beban Pajak Tangguhan
KM = Kepemilikan Manajerial
DTA = Deferred Tax Assets/ Aktiva Pajak Tangguhan
UP = Ukuran Perusahaan
KB = Kompensasi Bonus
DA = Discretionary Accruals
AK = Arus Kas Operasi
P = Profitabilitas
LV = Leverage
JURNAL PENELITIAN TERDAHULU