PENGARUH GOOD CORPORATE GOVERNANCE DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

KURNIA, MEGA (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is about the Influence of Good Corporate Governance and Deferred Tax Expenses on Earnings Management and its impact on Tax Management (Empirical Study of LQ-45 company registered on Bursa Efek Indonesia in 2014 – 2017). The sample of this research consists of 18 companies registered in LQ45 which selected by using purposive sampling. Data analysis technique used in this research is multiple linear regression analysis. The result of this research obtained the following data: (1) good corporate governance with the proportion of independent commissioners has a significant effect on earnings management. (2) Deferred tax expense has no effect on earnings management. (3) Earnings management has a significant effect on tax management. Keywords: Good corporate governance, independent commissioner, deferred tax expense, earnings management, tax management Penelitian ini adalah mengenai pengaruh pengaruh Good Corporate Governance dan Beban Pajak Tangguhan terhadap Manajemen Laba dan Dampaknya terhadap Manajemen Pajak (Studi Empiris pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia). Sampel dalam penelitian ini terdiri atas 18 perusahaan yang terdaftar di LQ45 yang diseleksi menggunakan purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Dari hasil penelitian ini diperoleh data sebagai berikut : (1) pengaruh good corporate governance dengan proposi komisaris independen berpengaruh signifikan terhadap manajemen laba. (2) Beban pajak tangguhan tidak berpengaruh terhadap manajemen laba. (3) Manajemen laba berpengaruh signifikan terhadap manajemen pajak. Kata kunci: Good corporate governance, komisaris independen, beban pajak tangguhan, manajemen laba, manajemen pajak.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 577
Call Number: SE/32/18/473
NIM/NIDN Creators: 43214110246
Uncontrolled Keywords: Good corporate governance, komisaris independen, beban pajak tangguhan, manajemen laba, manajemen pajak.
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
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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
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: Dede Muksin Lubis
Date Deposited: 10 Jan 2019 04:47
Last Modified: 12 Jan 2024 07:47
URI: http://repository.mercubuana.ac.id/id/eprint/46548

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