WATI, RETNO (2019) PENGARUH KEBIJAKAN DIVIDEN, RISIKO LITIGASI TERHADAP MANAJEMEN LABA DAN TAX AVOIDANCE (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study is to examine the effect of dividend policy, litigation risk to earnings management and tax avoidance. The dependent variable is earnings management, the independent variable is the dividend policy, risk of litigation and tax avoidance as variable z (using path analysis) . The population of the research is consumer goods manufacturing company listed on the Indonesian Stock Exchange in 2014-2017. Determination of the sample using purposive sampling method with predetermined criteria. The design of this research a causal relationship. The results of this study found that the variable dividend policy not influence earnings management. While variable risk of litigation effect of the earnings management and the earnings management significantly influence tax avoidance. Keywords: Dividend Policy, Litigation Risk Earnings Management and tax avoidance Tujuan dilakukan penelitian ini yaitu untuk menguji pengaruh kebijakan dividen, risiko litigasi terhadap manajemen laba dan tax avoidance. Variabel dependen yaitu manajemen laba, sedangkan variabel independen adalah kebijakan dividen, risiko litigasi dan tax avoidance sebagai variabel z (analisis jalur). Populasi dari penelitian ini yaitu perusahaan manufaktur barang konsumsi yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2014-2017. Penentuan sample menggunakan metode purposive sampling dengan kriteria yang telah ditentukan. Penelitian ini menggunakan desain hubungan kausal. Hasil penelitian ini diketahui bahwa variabel kebijakan dividen tidak berpengaruh terhadap manajemen laba, variabel risiko litigasi berpengaruh terhadap manajemen laba dan manajemen laba berpengaruh terhadap tax avoidance. Kata Kunci : Kebijakan Dividen, Risiko Litigasi, Manajemen Laba dan Tax Avoidance.
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