SISCANINGRUM, VIERGIEA ALIEFTA (2019) PENGARUH PERENCANAAN PAJAK, GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2012 - 2016). S1 thesis, Universitas Mercu Buana.
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Abstract
The profit growth of pharmaceutical companies in Indonesia is uneven. The increase and decrease in earnings can enable earnings management in the company. Corporate earnings management is often associated with tax planning in companies so that corporate governance is questionable. The purpose of this study was to determine the effect of tax planning, independent commissioners, audit committees as indicators of good corporate governance and company size on earnings management. The population that became the object of this study were 11 pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. Sampling was done by purposive sampling method which resulted in 5 research samples for further investigation. Based on data analysis, it can be concluded that tax planning and company size have an effect on earnings management, this shows that companies are doing tax planning with the aim of obtaining savings on tax payments and the size or size of the company affects the company doing earnings management to attract investors' attention. Whereas independent commissioners and audit committees have no effect on earnings management. This is indicated because the company's goal of forming an independent commissioner and audit committee is still to fulfill government regulations only. Keywords: Tax planning, Independent Commissioner, Audit Committee, Company Size, Profit Management, Good Corporate Governance. Pertumbuhan laba perusahaan farmasi di Indonesia tidaklah merata. Peningkatan dan penurunan laba tersebut dapat memungkinkan terjadinya manajemen laba dalam perusahaan. Manajemen laba perusahaan seringkali dikaitkan dengan perencanaan pajak di perusahaan sehingga tata kelola dalam perusahaan dipertanyakan. Tujuan penelitian ini untuk mengetahui pengaruh perencanaan pajak, komisaris independen, komite audit sebagai indikator good corporate governance dan ukuran perusahan terhadap manajemen laba. Populasi yang menjadi objek penelitian ini adalah 11 perusahaan manufaktur subsektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012 – 2016. Pengambilan sampel dilakukan dengan metode purposive sampling yang menghasilkan 5 sampel penelitian untuk penyelidikan lebih lanjut. Berdasarkan analisis data dapat disimpulkan bahwa perencanaan pajak dan ukuran perusahaan berpengaruh terhadap manajemen laba, hal ini menunjukkan perusahaan melakukan perencanaan pajak dengan tujuan memperoleh penghematan atas pembayaran perpajakan dan besar atau kecilnya ukuran perusahaan mempengaruhi perusahaan melakukan manajemen laba untuk menarik perhatian investor. Sedangkan komisaris independen dan komite audit tidak berpengaruh terhadap manajemen laba. Hal ini ditunjukkan karena tujuan perusahaan membentuk komisaris independen dan komite audit masih sekedar untuk memenuhi peraturan pemerintah saja. Kata Kunci : Perencanan pajak, Komisaris Independen, Komite Audit, Ukuran Perusahaan, Manajemen Laba, Good Corporate Governance.
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