Amalia rizki ananda, Vivi (2023) Pengaruh beban pajak tangguhan dan leverage terhadap manajemen laba dengan corporate governance sebagai variabel moderasi. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The Effect of Deferred Tax Expenses and Leverage on Earning Management with Corporate Governance as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia stock exchange 2016-2020 year) By: Vivi Amalia Rizki Ananda ABSTRACT The purpose of this study was to determine the effect of deferred tax expense and leverage on earnings management with corporate governance as a moderating variable. The research method uses quantitative methods. The research design consists of a descriptive design and a causal design. The sampling technique uses purposive sampling with a total sample of 22 manufacturing companies registered on the IDX in 2016-2020, where the research sample data is 110 sample data. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA) with the SPSS Version 20 program. Based on the results of data analysis, it is known that the Adjusted R Square value is 0.978 indicating that the variation in earnings management variables can be explained by 97.8% by the deferred tax expense variable. and leverage with independent audit committees and independent commissioners as moderating variables, while the remaining 2.2% is explained by other variables not examined. The results of testing the hypothesis, it is known that deferred tax expense has a positive effect on earnings management, leverage has a negative effect on earnings management, the independent audit committee does not moderate the effect of deferred tax expense on earnings management, the independent audit committee does not moderate the effect of leverage on earnings management, the independent board of commissioners does not moderate the effect of deferred tax expense on earnings management and the independent board of commissioners does not moderate the effect of leverage on earnings management. Keywords : Earning Management, Deferred Tax Expenses, Leverage, Corporate Governance.
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| Additional Information: | Pengaruh Beban Pajak Tangguhan dan Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat di Bursa Efek Indonesia Tahun 2016-2020) Oleh: Vivi Amalia Rizki Ananda ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh beban pajak tangguhan dan leverage terhadap manajemen laba dengan corporate governance sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian terdiri dari desain deskriptif dan desain kausal. Teknik sampling menggunakan purposive sampling dengan jumlah sampel sebanyak 22 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020, dimana data sampel penelitian sebanyak 110 data sampel. Analisis data menggunakan analisis regresi linear berganda dan moderated regression analysis (MRA) dengan program SPSS Versi 20. Berdasarkan hasil analisis data, diketahui nilai Adjusted R Square sebesar 0.978 menunjukkan variasi variabel manajemen laba dapat dijelaskan sebesar 97,8% oleh variabel variabel beban pajak tangguhan dan leverage dengan komite audit independen dan dewan komisaris independen sebagai variabel moderasi, sedangkan sisanya sebesar 2,2% dijelaskan oleh variabel lain yang tidak diteliti. Hasil pengujian hipotesis, diketahui beban pajak tangguhan berpengaruh positif terhadap manajemen laba, leverage berpengaruh negatif terhadap manajemen laba, komite audit independen tidak memoderasi pengaruh beban pajak tangguhan terhadap manajemen laba, komite audit independen tidak memoderasi pengaruh leverage terhadap manajemen laba, dewan komisaris independen tidak memoderasi pengaruh beban pajak tangguhan terhadap manajemen laba dan dewan komisaris independen tidak memoderasi pengaruh leverage terhadap manajemen laba. Kata Kunci : Manajemen Laba, Beban Pajak Tangguhan, Leverage, Corporate Governance. | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Manajemen Laba, Beban Pajak Tangguhan, Leverage, Keywords : Earning Management, Deferred Tax Expenses, Leverage, Corporate Governance. Corporate Governance. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Mrs Vivi amalia Rizki ananda | |||||||||
| Date Deposited: | 01 Aug 2023 10:25 | |||||||||
| Last Modified: | 01 Aug 2023 10:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27280 |
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