YANTI, YANTI (2018) PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP PRAKTIK MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2012-2016). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The aim of this research is to prove the effect emperis deffered tax expense, tax planning, ownership institusional, growth and profitablity on earning management at the Indonesian stock exchange.This kind of research is clousalitas research. That is researchto task the hypothesis and to know the influence of variable independence that is deffered tax expense, tax planning, ownership institusional, growth and profitability on variable dependent that is earning management.The result of the research proves that only variable independent growth show positive significant on earning management, however deffered tax expense, tax planning, ownership institusional and profitability are not significant and have no influence on earning management. Keywords: Earning Managment, Deffered Tax Expense, Tax Planning, Institusional Ownership, Growth, Profitability Maksud penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh beban pajak tangguhan, perencanaan pajak, kepemilikan institusional, pertumbuhan penjualan, profitabilitas terhadap manajemen laba di Bursa Efek Indonesia. Jenis penelitian ini merupakan penelitian kausalitas, yaitu penelitian yang bertujuan untuk menguji hipotesis dan mengetahui dan menguji pengaruh variable independen yaitu beban pajak tangguhan, perencanaan pajak, kepemilikan instutional, pertumbuhan penjualan, profitabilitas terhadap variable dependen yaitu manajemen laba. Hasil penelitian diketahui hanya variabel independen growth yang positif signifikan terhadap manajemen laba, sedangkan beban pajak tangguhan, perencanaan pajak, kepemilikan institusional, profitabilitas masing - masing tidak signifikan tidak pengaruh terbentuknya terhadap manajemen laba. Keywords: manajemen laba, beban pajak tangguhan, perencanaan pajak, pertumbuhan penjualan, profitabilitas
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