FIRNANDO, ERIKA (2022) PENGARUH PERENCANAAN PAJAK DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of tax planning and audit committee characteristics on earnings management. The mechanism for the characteristics of the audit committee used in this study is the expertise of the audit committee in finance and industry and the expertise of the audit committee in the field of financial and industrial supervisors in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The tax planning variable is measured using the tax retention rate and Earnings Management is the dependent variable as measured by the Arit stubben formula. The research design is causal, data is collected using purposive sampling, using secondary data obtained by 31 samples of companies from 170 manufacturing companies with research criteria which will be used as research objects. Hypothesis testing using panel data analysis using SPSS 25. The results of the research conducted can be seen that tax planning has no effect on earnings management. The expertise of the audit committee in the field of finance and industry affects earnings management and the expertise of the audit committee in the field of financial and industrial supervisors affects earnings management. Keywords: Tax Planning, Audit committee expertise in finance and industry, Audit committee expertise in financial and industrial supervisory, and Earnings Management Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan karakteristik komite audit terhadap manajemen laba. Mekanisme karakteristik komite audit yang digunakan dalam penelitian ini adalah keahlian komite audit bidang keuangan dan industri serta keahlian komite audit bidang pengawas keuangan dan industri pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Variabel Perencanaan pajak diukur menggunakan tax retention rate dan Manajemen Laba adalah variabel dependen yang diukur dengan Arit formula stubben. Desain penelitian bersifat kausal, data dikumpulkan dengan menggunakan purposive sampling, menggunakan data sekunder yang diperoleh 31 sampel perusahaan dari 170 perusahaan manufaktur dengan kriteria penelitian yang mana akan dijadikan sebagai objek penelitian. Pengujian hipotesis menggunakan analisis data panel menggunakan spss 25. Hasil penelitian yang dilakukan dapat dilihat bahwa perencanaan pajak tidak berpengaruh terhadap manajemen laba. Keahlian komite audit dibidang keuangan dan industri berpengaruh terhadap manajemen laba dan Keahlian komite audit dibidang pengawas keuangan dan industri berpengaruh terhadap manajemen laba. Kata kunci : Perencanaan Pajak, Keahlian komite audit dibidang keuangan dan industri, Keahlian komite audit dibidang pengawas keuangan dan industri, dan Manajemen Laba
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