PENGARUH OPINI AUDIT DAN INSENTIF PAJAK TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI SEBELUM DAN SELAMA PANDEMI COVID 19 DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi)

AZIZAH, NUR (2023) PENGARUH OPINI AUDIT DAN INSENTIF PAJAK TERHADAP MANAJEMEN LABA DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI SEBELUM DAN SELAMA PANDEMI COVID 19 DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Manajemen laba adalah upaya untuk mengubah, menyembunyikan, dan menunda informasi keuangan. Fenomena manajemen laba terjadi di perusahaan Manufaktur selama pandemi, dimana banyak usaha makanan dan minuman yang tutup seiring berubahnya pola perilaku masyarakat yang menghindari tatap muka dan hidup sehat. Tetapi industri makanan dan minuman (mamin) yang bagian dari Sub Sektor Industri Barang Konsumsi mampu bertahan. Kondisi ini terlihat dari laporan kinerjanya yang masih tumbuh positif dalam setahun terakhir. Penelitian ini bertujuan untuk mengetahui pengaruh opini audit dan insentif pajak terhadap manajemen laba dan mengkaji serta menganalisis pengaruh variabel moderasi memperkuat atau meperlemah pengaruh opini audit, insentif pajak terhadap manajemen laba sebelum dan selama pandemi COVID-19 di Indonesia (studi empiris pada perusahaan manufaktur sub sektor industri barang konsumsi). Metode penelitian ini adalah jenis penelitian kuantitatif deksriktif. Variabel independen yaitu manajamen laba, opini audit, dan insentif pajak, variabel dependen yaitu manajemen laba dan Leverage sebagai variabel moderasi. Sampel dalam penelitian ini merupakan perusahaan manufaktur sub sector industry barang komsumsi yang memenuhi kriteria, dimana berdasarkan kriteria diperoleh 15 perusahaan. Teknik pengumpulan data melalui dokumentasi laporan keuangan perusahaan yang diperoleh melalui laman resmi Bursa Efek Indonesia (www.IDX.com) Data dianalisi menggunakan analisis regresi panel menggunakan program software Eviews versi 12. Hasil penelitian menunjukkan bahwa Opini audit berpengaruh terhadap manajemen laba pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia baik sebelum dan selama Pandemi COVID- 19. Insentif Pajak sebelum pandemi tidak berpengaruh terhadap manajemen laba, tetapi selama pandemi memiliki pengaruh yang signifikan pada perusahaan Manufaktur SubSektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Leverage sebelum pandemi COVID-19 tidak mampu memoderasi pengaruh opini audit terhadap manajemen laba termasuk kedalam jenis penelitian moderasi predictor (Predictor Moderator), tetapi selama pandemi leverage mampu memoderasi dan memperkuat opini audit terhadap manajemen laba termasuk kedalam jenis penelitian moderasi semu (Quasi Moderator) pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Leverage sebelum covid mampu memoderasi pengaruh insentif pajak terhadap manajemen laba termasuk kedalam jenis penelitian moderasi murni (Pure Moderator) dan selama pandemi COVID-19 Leverage mampumemoderasi dan memperkuat pengaruh insentif pajak terhadap manajemen laba termasuk kedalam jenis penelitian moderasi semu (Quasi Moderator) pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Kata kunci: Insentif Pajak, Leverage, Manajemen Laba, Opini Audit, Pandemi. Earnings management is an effort to alter, conceal, and delay financial information. The phenomenon of earnings management occurred in manufacturing companies during the pandemic, with many food and beverage businesses closing due to changes in societal behavior that favored social distancing and healthy living. However, the food and beverage industry (F&B), which is part of the Consumer Goods Industry Subsector, managed to endure. This is evident from their performance reports, which continued to show positive growth in the last year. This study aims to determine the influence of audit opinion and tax incentives on earnings management and to assess and analyze the moderating effect of leverage on the relationship between audit opinion, tax incentives, and earnings management before and during the COVID-19 pandemic in Indonesia ( an empirical study on manufacturing companies in the consumer goods industry subsector). The research methodology employed in this study is quantitative and descriptive in nature. The independent variables include earnings management, audit opinion, and tax incentives, while the dependent variables include earnings management, with leverage as the moderating variable. The sample for this study consists of manufacturing companies in the consumer goods industry subsector that meet specific criteria, resulting in a selection of 15 companies. Data collection was performed through the documentation of financial reports obtained from the official website of the Indonesia Stock Exchange (www.IDX.com). Data analysis was conducted using panel regression analysis with Eviews software version 12. The results of the study indicate that audit opinion has an impact on earnings management in manufacturing companies in the Consumer Goods Industry Subsector listed on the Indonesia Stock Exchange, both before and during the COVID-19 pandemic. Tax incentives did not influence earnings management before the pandemic, but they had a significant impact during the pandemic on companies in the same subsector. Leverage before the COVID-19 pandemic was unable to moderate the influence of audit opinion on earnings management, including in the category of predictor moderator research, but during the pandemic, leverage was able to moderate and strengthen the impact of audit opinion on earnings management, categorized as quasi moderator research, in companies listed on the Indonesia Stock Exchange. Before COVID-19, leverage was able to moderate the influence of tax incentives on earnings management, categorized as pure moderator research, and during the COVID-19 pandemic, leverage was able to moderate and strengthen the impact of tax incentives on earnings management, categorized as quasi moderator research, in companies listed on the Indonesia Stock Exchange. Keywords: Tax Incentives, Leverage, Earnings Management, Audit Opinion, Pandemic.

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