PENGARUH LEVERAGE, PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2015-2017)

MAYLIA, NURUL (2019) PENGARUH LEVERAGE, PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia periode 2015-2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the influence of leverage, tax planning, company size, and mechanism of good corporate governance to earnings management. The study population was all companies listed on manufacturing companies subsector consumer goods industry in the year 2015-2017. The sampling use purposive sampling, with some predetermined criteria. The sampel size used in this study are 23 companies. The result of panel data regression analysis using software eviews 9.0 showed that leverage, tax planning, company size, and audit committee have a significant effect on earning management. Meanwhile Independent Commissioners did not have a significantly on earning management. Keywords: Earning Management, Leverage, Tax Planning, Company Size, Good Corporate Governance, Audit Committee, Independent commissioners. Penelitian ini bertujuan untuk mengetahui pengaruh leverage, perencanaan pajak, ukuran perusahaan dan mekanisme good corporate governance terhadap manajemen laba. Populasi penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdapat di Bursa Efek Indonesia tahun 2015 - 2017. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, dengan beberapa kriteria yang telah digunakan. Ukuran sampel yang digunakan dalam penelitian ini adalah 23 perusahaan. Hasil penelitian yang menggunakan software eviews 9.0 menunjukkan Leverage, Perencanaan Pajak, Ukuran Perusahaan, dan Komite Audit berpengaruh signifikan terhadap Manajemen Laba. Sedangkan Komisaris Independen tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : Manajemen Laba, Leverage, Perencanaan Pajak, Ukuran Perusahaan, Good Corporate Governance, Komite Audit, Komisaris Independen.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 553
NIM/NIDN Creators: 43215120242
Uncontrolled Keywords: Manajemen Laba, Leverage, Perencanaan Pajak, Ukuran Perusahaan, Good Corporate Governance, Komite Audit, Komisaris Independen.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Dec 2021 14:55
Last Modified: 25 May 2022 06:38
URI: http://repository.mercubuana.ac.id/id/eprint/52701

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