MAHARDHIKA, DHIAN (2022) PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, FINANCIAL DISTRESS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN MANAJEMAN LABA SEBAGAI VARIABEL INTERVENING. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.
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Abstract
This study aims to determine the effect of related party transaction, financial distress, and firm size on tax avoidance with earnings management as an intervening variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 with a total of 168 companies. The sampling method used is purposive sampling; 51 companies in the manufacturing sector are selected as samples. The analysis technique used is multiple linear regression and path analysis test with Eviews analysis tool. The results of this study are that related party transaction and financial distress have a negative effect on tax avoidance, while firm size has no effect on tax avoidance. Related party transaction and financial distress have no effect on earnings management, while firm size has a positive effect on earnings management. After being mediated by earnings management, firm size has a positive effect on tax avoidance, while related party transaction and financial distress have no effect on tax avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh transaksi hubungan istimewa, financial distress, dan ukuran perusahaan terhadap tax avoidance dengan manajemen laba sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEi pada tahun 2018 - 2020 dengan junlah 168 perusahaan. Metode yang digunakan adalah purposive sampling, terpilih 51 perusahaan sektor manufaktur sebagai sampel. Teknik analisis yang digunakan adalah regresi linear berganda dan uji analisis jalur dengan alat analisis eviews. Hasil penelitian ini transaksi hubungan istimewa danfinancial distress berpengaruh negatif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Transaksi hubungan istimewa danfinancial distress tidak berpengaruh terhadap manajemen laba, sedangkan ukuran perusahaan berpengaruh positif terhadap manajemen laba. Setelah dimediasi oleh manajemen laba, ukuran perusahaan berpengaruh positif terhadap tax avoidance, sedangkan transaksi pihak berelasi danfinancial distress tidak berpengaruh terhadap tax avoidance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55518110038 |
| Uncontrolled Keywords: | Auditing;transaksi hubungan istimewa, financial distress, ukuran perusahaan, tax avoidance, manajemen laba;Keywords: related party transaction, financial distress, firm size, tax avoidance, earnings management |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Priyo Raharjo |
| Date Deposited: | 19 Aug 2022 07:22 |
| Last Modified: | 19 Aug 2022 07:22 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/68096 |
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