Marlius, Gusti (2014) Analisis Praktik Manajemen Lab Sebagai Respon Atas Perubahan Tarif Pph Badan Tahun 2009 Dan 2010 (Studi Pada Emiten Indeks Kompas 100). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aims to analyze earnings management conducted by the Index Kompas 100 issuers period 2008-2012 in response to the changing of corporate income tax rates in 2008 in accordance with Law no. 36 of 2008 on Income Tax. The method of analysis used in this study is Paired Sample t-Test, to see the difference in sample means associated. This study aimed to see if there is a significant difference between the average values of Discretionary Accrual on two adjacent periods. The result of this study proves that the Index Kompas 100 issuer which is the object of the study, not perform earnings management in response to the reduction of corporate income tax rate. Keywords: earnings management, Discretionary Accrual. Penelitian ini bertujuan untuk menganalisis manajemen laba yang dilakukan oleh emiten Indeks Kompas 100 periode 2008-2012 dalam merespon perubahan tarif Pajak Penghasilan Badan tahun 2008 sesuai UU no. 36 tahun 2008 tentang Pajak Penghasilan. Metode analisis yang digunakan dalam penelitian ini adalah Paired Sample t-Test, untuk melihat perbedaan mean sampel yang berhubungan. Penelitian ini ditujukan untuk melihat apakah ada perbedaan signifikan antara nilai rata-rata Discretionary Accrual pada dua periode berdekatan. Hasil penelitian membuktikan bahwa emiten Indeks Kompas 100 yang menjadi objek penelitian, tidak melakukan manajemen laba dalam menanggapi penurunan tarif Pajak Penghasilan Badan. Kata kunci : manajemen laba, Discretionary Accrual.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-551-14-138 |
| Call Number: | TM/51/14/035 |
| NIM/NIDN Creators: | 55111120119 |
| Uncontrolled Keywords: | Manajemen Laba, Discretionry Accrual, earnings management, Discretionary Accrual. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum |
| Divisions: | Pascasarjana > Magister Manajemen |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 24 Nov 2009 11:47 |
| Last Modified: | 06 Jul 2022 07:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/13601 |
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