Putri, Anida (2023) PENGARUH TAX PLANNING, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2016 - 2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to examine the effect of tax planning, deferred tax expense, firm size on earnings management with the audit committee as moderating variable. This research using quantitative method with descriptive and causality analysis. The samples studied with purposive sampling were 22 companies of Manufacturing Sector listed in The Indonesian Stock Exchange in the period of 2016-2020. By this method, using 110 of sampling data. This research used multiple regression analysis and moderated regression analysis (MRA) using IBM SPSS 20.0. The result showed that the value of Adjusted R Square is 0,674. It means, showed that the varians of earning management could be explained 67,4% by the tax planning, deferred tax expense, and firm size variables, and also audit committee as moderating variable while the residual is 32,6% could be explained with the other variables not exam3ined. The result of the research showed that tax planning, deferred tax expense, and firm size had a positive and significant effect on earnings management, and also audit committee could moderate the effect of tax planning on earnings management while audit commitee could moderate the effect of deferred tax expense and firm size on earnings management. Keywords : Earnings Manajemen, Tax Planning, Deferred Tax Expense, Firm Size
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini yaitu untuk mengetahui pengaruh Tax Planning, Beban Pajak Tangguhan, dan Ukuran Perusahaan terhadap Manajemen Laba dan mengetahui ada tidaknya hubungan moderasi dari Komite Audit. Metode yang digunakan dalam penelitian ini yaitu menggunakan metode kuantitatif. Desain penelitian terdiri dari deskriptif dengan pendekatan kausalitas. Adapun teknik sampling dalam penelitian ini yaitu menggunakan purposive sampling dengan jumlah sample yang didapat sebanyak 22 perusahaan manufaktur yang terdaftar di BEI selama 5 tahun pengamatan, yaitu tahun 2016-2020. Sehingga diperoleh data sampel sebanyak 110. Analisis data menggunakan Regresi Linear Berganda dan Moderated Regression Analysis (MRA) dengan alat uji yang digunakan yaitu SPSS 20, dan diperoleh nilai Adjusted R Square sebesar 0,674. Artinya, menunjukkan bahwa variasi Manajemen Laba dapat dijelaskan sebesar 67,4%, oleh variabel Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan, dengan Komite Audit sebagai Variabel Moderasi. Sedangkan sisanya (32,6%) dijelaskan oleh variabel lain yang tidak diteliti. Hasilnya, diketahui bahwa Tax Planning, Beban Pajak Tangguhan, dan Ukuran Perusahaan berpengaruh positif terhadap Manajemen Laba. Selanjutnya, Komite Audit dapat memoderasi Pengaruh Tax Planning terhadap Manajemen Laba, Komite Audit tidak dapat memoderasi Pegaruh Beban Pajak Tangguhan dan Ukuran Perusahaan terhadap Manajemen Laba. Kata Kunci : Manajemen Laba, Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Anida Putri | |||||||||
| Date Deposited: | 09 Feb 2023 08:49 | |||||||||
| Last Modified: | 09 Feb 2023 08:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/21318 |
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