PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA

RIDHOWATI, VIKY (2019) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aim to determine the effect of tax planning, deffered tax expense and audit quality to earning management. The population was used in this research were property company listed Indonesia Stock Exchange period 2014- 2017. The method selection using purposive sampling method, with number of samples that match the criteria are as many as 76 samples. The analysis technique used is multiple linear regression analysis. The result of this research indicate that the variables of tax planning and deffered tax expense have no affect on earning management while variable of audit quality affect earning management with a regression coefficient of 2,406 and the significance value 0,019 Keywords : tax planning, deffered tax expense, audit quality, earning management Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak, beban pajak tangguhan dan kualitas audit terhadap manajemen laba. Populasi pada penelitian ini adalah perusahaan properti yang terdaftar di Bursa Efek Indonesia tahun 2014–2017. Metode pemilihan sampel yang digunakan purposive sampling dengan jumlah sampel yang sesuai kriteria penelitian sebanyak 76 sampel. Teknik analisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap manajemen laba sedangkan kualitas audit memiliki pengaruh terhadap manajemen laba dengan koefisien regresi senilai 2,406 dan signifikansi senilai 0,019. Kata kunci : perencanaan pajak, beban pajak tangguhan, kualitas audit, manajemen laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 161
NIM: 43216120271
Uncontrolled Keywords: perencanaan pajak, beban pajak tangguhan, kualitas audit, manajemen laba
Subjects: 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: 17 Dec 2019 07:19
Last Modified: 07 Jan 2020 06:18
URI: http://repository.mercubuana.ac.id/id/eprint/52899

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