PUTRI, INDAH SUNARI (2020) PENGARUH STRUKTUR MODAL, EARNINGS PRESSURE, RETURN ON ASSETS (ROA) DAN BEBAN PAJAK PENGHASILAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this research is to determine the effect of capital structure, earnings pressure, return on assets and income tax expense against earnings management. The object of this research is consumer good industry companies listed of the Indonesia Stock Exchange in 2016-2018. This research was conducted using a sample of 41 selected companies listed on the Indonesia Stock Exchange. Determination of the sample using a purposive sampling method with criteria determined by researchers using a casual relationship design. Therefore, the analysis of the data used is statistical analysis in the form of multiple linear regression tests. The results of this study show that partially, capital structure, earnings pressure and income tax expense variables has not effect on earnings management, while return on assets influence earnings management. The simultaneous test results in this study indicate that jointly variable utilization of capital structure, earnings pressure, return on assets and income tax expense influence earnings management. Keywords: earnings management, capital structure, earnings pressure, return on assets and income tax expense. Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, earnings pressure, return on assets dan beban pajak penghasilan terhadap manajemen laba. Objek penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini dilakukan menggunakan sampel sebanyak 41 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan metode purposive sampling dan kriteria yang telah ditentukan peneliti menggunakan desain hubungan kausal. Karena itu, analisis data yang digunakan adalah analisis statistic dan bentuk uji regresi linear berganda. Hasil penelitian ini menunjukan bahwa secara parsial, variabel struktur modal, earnings pressure dan beban pajak penghasilan tidak berpengaruh terhadap manajemen laba, sedangkan return on assets berpengaruh terhadap manajemen laba. Hasil uji secara simultan pada penelitian ini menunjukan bahwa secara bersama-sama variabel struktur modal, earnings pressure, return on assets dan beban pajak penghasilan berpengaruh secara signifikan terhadap manajemen laba. Kata Kunci: manajemen laba, struktur modal, earnings pressure, return on assets dan beban pajak penghasilan.
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