KUSUMANINGRAT, RATU ANDHINI (2017) PENGARUH BEBAN PAJAK TANGGUHAN LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak tangguhan, leverage dan ukuran perusahaan terhadap manajemen laba yang di proksi dengan akrual diskresioner. Objek pada penelitian ini perusahaan Jakarta Islamic Index (JII) yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Sampel pada penelitian ini sebanyak 17 perusahaan. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling. Adapun metode analisis statistik yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel beban pajak tangguhan dan ukuran perusahaan berpengaruh secara signifikan terhadap manajemen laba, sedangkan variabel leverage tidak berpengaruh signifikan terhadap manajemen laba. Dan secara simultan beban pajak tangguhan, leverage dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba.This research aims to know the influence of deferred tax expense, leverage and size of the company profit management in a proxy with discretionary accruals. The object of this research firm Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange for the period 2012-2015. Samples in this study as many as 17 companies. The sampling is done by using purposive sampling method. As for the statistical analysis method used is multiple linear regression. The results of this study indicate that in partial load and the size of the company's deferred tax a significant effect on earnings management, while the leverage variable has no significant effect on earnings management. And simultaneously deferred tax expense, leverage and firm size significantly influence earnings management.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK.17 202 |
| NIM/NIDN Creators: | 43213010196 |
| Uncontrolled Keywords: | beban pajak tangguhan, leverage, ukuran perusahaan, manajemen laba |
| 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: | 17 Mar 2017 13:33 |
| Last Modified: | 18 Mar 2024 04:57 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33443 |
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