PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode Tahun 2013-2017)

KURNIA, RANI (2019) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode Tahun 2013-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to analyze the Influ ence of Corporate Social Responsibility (CSR) Disclosure, Tax Planning, and Firm Size on Earnings Management (Empirical Study on Manufacturing Industry Sector of Consumer Goods listed on the Indonesia Stock Exchange in 2013-2017). Data obtained as many as 25 companies with observation period from 2013 to 2017. Data analysis method used in this study is Multiple Regression Analysis. The result of this study shows that Corporate Social Responsibility (CSR) disclosure has no effect on earnings management, tax planning has no effect on earnings management and firm size has negative and significant effect on earnings management on manufacturing industry sector consumer goods listed on the Indonesia Stock Exchange. Keywords : Earnings Management; Corporate Social Responsibility (CSR) Disclosure; Tax Planning; Firm Size Penelitian ini bertujuan untuk menganalisa Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Perencanaan Pajak, dan Ukuran Perusahaan terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode Tahun 2013-2017). Data yang diperoleh sebanyak 25 perusahaan dengan periode pengamatan sejak tahun 2013 sampai 2017. Metode analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap manajemen laba, perencanaan pajak tidak berpengaruh terhadap manajemen laba, dan ukuran perusahaan berpengaruh negatif terhadap manajemen laba pada perusahaan manufaktur sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Kata kunci : Manajemen Laba; Pengungkapan Corporate Social Responsibility (CSR); Perencanaan Pajak; Ukuran Perusahaan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 637
NIM/NIDN Creators: 43215110351
Uncontrolled Keywords: Manajemen Laba; Pengungkapan Corporate Social Responsibility (CSR); Perencanaan Pajak; Ukuran Perusahaan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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: Dede Muksin Lubis
Date Deposited: 14 Dec 2021 09:34
Last Modified: 16 Jun 2022 03:20
URI: http://repository.mercubuana.ac.id/id/eprint/52127

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