HUMAIROH, MEGA (2019) PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). S2 thesis, Universitas Mercu Buana Jakarta.
|
Text (HAL COVER)
HALAMAN JUDUL.pdf Download (83kB) | Preview |
|
|
Text (ABSTRAK)
ABSTRAK INDO & ENG.pdf Download (88kB) | Preview |
|
|
Text (LEMBAR PERNYATAAN)
SURAT PERNYATAAN.pdf Download (133kB) | Preview |
|
|
Text (LEMBAR PENGESAHAN)
PENGESAHAN TESIS.pdf Download (125kB) | Preview |
|
|
Text (KATA PENGANTAR)
KATA PENGANTAR.pdf Download (104kB) | Preview |
|
|
Text (DAFTAR ISI)
DAFTAR ISI.pdf Download (186kB) | Preview |
|
|
Text (DAFTAR TABEL)
DAFTAR TABEL.pdf Download (88kB) | Preview |
|
|
Text (DAFTAR GAMBAR)
DAFTAR GAMBAR.pdf Download (85kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
BAB 1.pdf Restricted to Registered users only Download (133kB) |
|
|
Text (BAB II)
BAB 2.pdf Restricted to Registered users only Download (166kB) |
|
|
Text (BAB III)
BAB 3.pdf Restricted to Registered users only Download (176kB) |
|
|
Text (BAB IV)
BAB 4.pdf Restricted to Registered users only Download (194kB) |
|
|
Text (BAB V)
BAB 5.pdf Restricted to Registered users only Download (92kB) |
|
|
Text (DAFTAR PUSTAKA)
DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (101kB) |
|
|
Text (LAMPIRAN)
LAMPIRAN.pdf Restricted to Registered users only Download (170kB) |
Abstract
The purpose of this research is to identify, analyze, observe and test the tax planning, deferred tax expense, and isntitutional ownership as a moderating towards earnings management companies manufacturing industry at the Indonesia Stock Exchange within 2016-2018 period. In this study, the total populations used are 51 financial reports of manufacturing industry companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the earnings management (as the dependent variabel), and two independent variables (tax planning, and the deferred tax expense), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis dan residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense on earnings management while institutional ownership was able to moderate the tax planning to the earnings management. Keywords: Tax Planning, Deferred Tax Expense, Institutional ownership and Earnings Management Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji perencanaan pajak, beban pajak tangguhan dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Dalam penelitian ini yang menjadi populasi adalah sebanyak 51 laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variabel yang di gunakan adalah manajemen laba (variabel dependen) dengan dua variabel independen (perencanaan pajak dan beban pajak tangguhan) dan kepemilikan institusional (variabel moderasi). Data penelitian di uji dengan cara analisis regresi moderasi (moderated regression analysis) di gunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan terhadap manajemen laba dan kepemilikan institusional mampu memoderasi perencanaan pajak terhadap manajemen laba. Kata Kunci: Perencanaan Pajak, Beban Pajak Tangguhan, Kepemilikan Institusional dan Manajemen Laba.
Actions (login required)
 |
View Item |
