PRATIWI, ARUM (2017) PENGARUH PERENCANAAN PAJAK (TAX PLANNING), MANAJEMEN LABA DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI Periode 2010-2014). S1 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
HAL COVER.pdf Download (532kB) | Preview |
|
|
Text (ABSTRAK)
Abstrak.pdf Download (106kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB 1.pdf Restricted to Registered users only Download (160kB) |
|
|
Text (BAB II)
BAB 2.pdf Restricted to Registered users only Download (488kB) |
|
|
Text (BAB III)
BAB 3.pdf Restricted to Registered users only Download (312kB) |
|
|
Text (BAB IV)
BAB 4.pdf Restricted to Registered users only Download (296kB) |
|
|
Text (BAB V)
BAB 5.pdf Restricted to Registered users only Download (108kB) |
|
|
Text (DAFTAR PUSTAKA DAN LAMPIRAN)
Daftar Pustaka & Lampiran.pdf Restricted to Registered users only Download (884kB) |
Abstract
Penelitian ini bertujuan untuk memberikan bukti secara empiris pengaruh perencanaan pajak (tax planning), manajemen laba, dan mekanisme corporate governance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010- 2014. Penelitian ini menggunakan metode purposive sampling yang memperoleh 41 sampel perusahaan. Data pada penelitian ini adalah data sekunder yang diperoleh dari website IDX dan yahoo.finance. Metode statistik yang digunakan untuk menganalisis data adalah analisis regresi linear berganda. Variabel yang digunakan adalah perencanaan pajak (tax planning), manajemen laba, dan corporate governance yang terdiri dari dewan komisaris independen dan kepemilikan manajerial sebagai variabel independen, serta nilai perusahaan sebagai variabel dependen. Dari pengujian hipotesis, hasil penelitian ini menunjukkan bahwa secara simultan perencanaan pajak (tax planning), manajemen laba, dan kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, dan dewan komisaris independen berpengaruh terhadap nilai perusahaan.This study aims to provide empirical evidence of the effect of tax planning, earnings management, and corporate governance mechanism on manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2014. The study using purposive sampling method that obtain 41 sample companies. The data in this research is secondary data obtained from the website IDX and yahoo.finance. Statistical methods used to analyze the data is multiple linear regression analysis. The variables used were tax planning, earnings management, and corporate governance consisting of independent board and managerial ownership as independent variables, as well as the value of the company as the dependent variable. From the hypothesis testing, the results of this study indicate that simultaneous tax planning, earnings management, and managerial ownership not effect on firm value, and just independent board effect on firm value.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 17 006 |
| NIM/NIDN Creators: | 43214110366 |
| Uncontrolled Keywords: | Perencanaan Pajak (Tax Planning), Manajemen Laba, Mekanisme Corporate Governance, Nilai Perusahaan |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 25 Feb 2017 15:16 |
| Last Modified: | 18 Mar 2024 07:42 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/32961 |
Actions (login required)
 |
View Item |
