RAHMAWATI, DIAH AYU (2019) PENGARUH KOMISARIS INDEPENDEN, DEBT TO ASSET RATIO (DAR) TERHADAP MANAJEMEN LABA DANAGRESIVITAS PAJAK (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the Influence of Independent Commissioner, Debt to Asset Ratio (DAR) to Earnings Management and Tax Aggressiveness (Study on Manufacturing Companies Sector of Consumer Goods listed on the BEI). Data obtained as many as 17 companies with observation period from 2014 to 2017. Data collection technique using purposive sampling. The data used is secondary data obtained from Indonesia Stock Exchange (www.idx.co.id). Data analysis method used in this study is multiple regression analysis. The result showed indicate independent commissioner have significant effect on earnings management, Debt to Asset Ratio have no effect on earnings management, and earnings management have a significant effect on tax aggressiveness. Keywords: independent commisioner, debt to asset ratio, earnings management, and taxaggressiveness. Penelitian ini bertujuan untuk menganalisis pengaruh Komisaris Independen, Debt to Asset Ratio (DAR), terhadap Manajemen Laba dan Agresivitas Pajak (studi pada perusahaan manufaktur sektor Barang dan konsumsi yang terdaftar di BEI). Data yang diperoleh sebanyak 17 perusahaan dengan periode pengamatan sejak tahun 2014 sampai 2017. Tehnik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com). Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh signifikan terhadap manajemen laba, debt to asset ratio tidak berpengaruh terhadap manajemen laba, dan manajemen laba berpengaruh signifikan terhadap agresivitas pajak. Kata kunci: komiaris independen, debt to asset ratio, manajemen laba, agresivitas pajak.
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