HARTATI, LENI (2024) DETERMINAN NILAI PERUSAHAAN DENGAN DIMEDIASI MANAJEMEN LABA Studi Empiris pada Perusahaan Subsektor Tekstil dan Garmen Terdaftar di Bursa Efek Indonesia. S3 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the influence of tax planning, deferred tax, good corporate governance, company size, profitability and leverage on company value with earnings management as a mediating variable. The population of this research is 21 textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI). The sampling technique used was purposive sampling, which resulted in 17 companies in the textile and garment subsector during the period 2014 to 2021 which were listed on the Indonesia Stock Exchange (BEI). This research method is quantitative descriptive and causal with data processing using the SPSS Version 25 program. The research results show that tax planning, good corporate governance, and company size have a positive and significant effect on earnings management, while deferred tax, profitability, and leverage have no significant effect on profit management. Other results show that tax planning, good corporate governance, company size, profitability and earnings management have a positive and significant effect on company value. However, deferred tax has a negative and significant effect on company value, while leverage has no significant effect on company value. Mediation testing shows that earnings management significantly mediates the influence of tax planning, good corporate governance, and company size on company value. However, earnings management does not significantly mediate the effect of deferred taxes, profitability and leverage on firm value. The novelty of this research lies in the use of the Confirmatory Factor Analysis (CFA) method to measure indicators in variables, where the largest loading results are used as measuring indicators in this research. In addition, the research model includes earnings management as a mediating variable, as well as using independent variables that are more complete and complex compared to previous studies. Keywords: Tax planning, deferred taxes, good corporate governance, company size, profitability, leverage, firm value, earnings management. Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, pajak tangguhan, good corporate governance, ukuran perusahaan, profitabilitas dan leverage terhadap nilai perusahaan dengan manajemen laba sebagai variabel mediasi. Populasi penelitian ini adalah perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 21 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, yang menghasilkan 17 perusahaan pada perusahaan subsektor tekstil dan garmen selama periode 2014 hingga 2021 yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian ini deskriptif kuantitatif dan kausalitas dengan pengolahan data menggunakan program SPSS Versi 25. Hasil penelitian menunjukkan, perencanaan pajak, good corporate governance, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan pajak tangguhan, profitabilitas, dan leverage tidak berpengaruh signifikan terhadap manajemen laba. Hasil lainnya menunjukkan, perencanaan pajak, good corporate governance, ukuran perusahaan, profitabilitas dan manajemen laba berpengaruh positif dan signifikan terhadap nilai perusahaan. Namun, pajak tangguhan berpengaruh negatif dan signifikan terhadap nilai perusahaan, sementara leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Pengujian mediasi menunjukkan bahwa manajemen laba secara signifikan memediasi pengaruh perencanaan pajak, good corporate governance, dan ukuran perusahaan terhadap nilai perusahaan. Namun, manajemen laba tidak secara signifikan memediasi pengaruh pajak tangguhan, profitabilitas, dan leverage terhadap nilai perusahaan. Kebaruan (novelty) dari penelitian ini terletak pada penggunaan metode Confirmatory Factor Analysis (CFA) untuk mengukur indikator pada variabel, di mana hasil loading terbesar digunakan sebagai pengukur indikator dalam penelitian ini. Selain itu, pada model penelitian, memasukkan manajemen laba sebagai variabel mediasi, serta penggunaan variabel independen yang lebih lengkap dan kompleks dibandingkan dengan penelitian-penelitian sebelumnya. Kata Kunci: Perencanaan pajak, pajak tangguhan, good corporate governance, ukuran perusahaan, profitabilitas, leverage, nilai perusahaan, manajemen laba.
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