SHARAFINA, DEFIRA (2020) PENGARUH PERENCANAAN PAJAK, CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to examine the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size and Leverage on Earning Quality (Empirical Study of Transportation Companies Listed on the Indonesia Stock Exchange in 2015-2018). The object of this study is using a transportation company listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The research sample was 10 of the 46 companies that met the criteria. The sampling technique used in the study was purposive sampling method. Data Analysis Techniques used are multiple linear analysis consisting of two variables, the dependent variable and the independent variable. The results of this study indicate that (1) Tax Planning has no significant negative effect on Earnings Quality, (2) Corporate Social Responsibility (CSR) has a significant negative effect on Earnings Quality, (3) Firm size has a significant negative effect on Earning Quality, (4) Leverage has no significant negative effect on Earnings Quality. Keywords: Earning Quality, Tax Planning, Corporate Social Responsibility (CSR), Company Size, Leverage. Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Corporate Social Responsibility (CSR), Ukuran Perusahaan dan Leverage terhadap Kualitas Laba (Studi Empiris Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia tahun 2015-2018). Objek Penelitian ini menggunakan perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2018. Sampel penelitian ini adalah 10 dari 46 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Tenik Analisis Data yang digunakan adalah analisis linier berganda yang terdiri dari dua variabel yaitu variabel dependen dan variabel independen. Hasil penelitian ini menunjukan bahwa (1) Perencanaan Pajak berpengaruh negatif dan tidak signifikan terhadap Kualitas Laba, (2) Corporate Social Responsibility (CSR) berpengaruh negatif dan signifikan terhadap Kualitas Laba, (3) Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Kualitas Laba, (4) Leverage berpengaruh negatif dan tidak signifikan terhadap Kualitas Laba. Kata kunci : Kualitas Laba, Perencanaan Pajak, Corporate Social Responsibility (CSR), Ukuran Perusahaan, Leverage.
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