PENGARUH UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2011 - 2015)

AINI, ULFA NURUL (2017) PENGARUH UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode 2011 - 2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan perencanaan pajak terhadap praktik manajemen laba. Objek penelitian ini adalah perusahaan manufaktur sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan terhadap 15 perusahaan dalam periode tahun 2011-2015. Sampel diambil menggunakan metode purposive sampling. Sample yang memenuhi kriteria sebanyak 10 perusahaan. Metode analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa secara parsial dan simultan, ukuran perusahaan dan perencanaan pajak berpengaruh positif signifikan terhadap praktik manajemen laba pada perusahaan manufaktur sub sektor industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI).This research aims to know the influence of firm size and tax planning toward practice earnings management. The object for this research is the manufacturing companies sub sector food and beverage industry listed in Indonesia Stock Exchange. The research was done to 15 companies in the period 2011-2015. Samples were taken using purposive sampling method. Sample meeting the criteria as many as 10 companies. Methods of data analysis which is used is statistic analysis in the form of multiple linear regression test. The results of this research show that either simultaneously or partially, the variable of firm size and tax planning are positive significant influence toward the practice earnings management on the manufacturing companies sub sector food and beverage industry listed in Indonesia Stock Exchange.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 043
NIM/NIDN Creators: 43212120092
Uncontrolled Keywords: Manajemen Laba, Perencanaan Pajak, Ukuran Perusahaan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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: 03 Mar 2017 08:03
Last Modified: 20 Mar 2024 03:14
URI: http://repository.mercubuana.ac.id/id/eprint/33045

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