PENGARUH PROFITABILITAS, KUALITAS AUDIT, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia tahun 2016 -2018)

ERIYANTI, DEVI (2022) PENGARUH PROFITABILITAS, KUALITAS AUDIT, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia tahun 2016 -2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study was conducted to examine the effect of profitability, audit quality, tax planning and company size on earnings management. The population in this study uses financial statement data from manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. In this study, the sampling technique used a purposive sampling method which resulted in 78 data from a total of 26 companies with the 2016-2018 financial reporting period. Testing data in this study using multiple linear regression techniques. The results of this study indicate that audit quality and company size have no significant effect on earnings management, while profitability as measured by using ROA and tax planning has a significant effect on earnings management. Keywords: Profitability, Audit Quality, Tax Planning, Company Size, Earnings Management Penelitian ini dilakukan bertujuan untuk menguji pengaruh profitabilitas, kualitas audit, perencanaan pajak dan ukuran perusahaan terhadap manajemen laba. Populasi pada penelitian ini menggunakan data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018. Dalam penelitian ini teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 78 data dari total 26 perusahaan dengan periode laporan keuangan 2016-2018. Pengujian data dalam penelitian ini menggunakan teknik regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Kualitas Audit dan Ukuran Perusahaan tidak berpengaruh signifikan terhadap Manajemen Laba, sedangkan Profitabilitas yang diukur menggunakan ROA dan Perencanaan Pajak berpengaruh signifikan terhadap Manajemen Laba. Kata Kunci : Profitabilitas, Kualitas Audit, Perencanaan Pajak, Ukuran Perusahan, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 261
NIM/NIDN Creators: 43215110197
Uncontrolled Keywords: Profitabilitas, Kualitas Audit, Perencanaan Pajak, Ukuran Perusahan, 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 09 Jan 2023 03:38
Last Modified: 09 Jan 2023 03:38
URI: http://repository.mercubuana.ac.id/id/eprint/73202

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