PENGARUH ADOPSI IFRS, ASIMETRI INFORMASI, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017)

JAYANTI, AMI (2019) PENGARUH ADOPSI IFRS, ASIMETRI INFORMASI, DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to effect of ifrs adoption, Information Asymmetry and Deferred Tax Assets to Earnings Management. The measurement of earnings management used in this research with an approach discretionary accruals modified model jones (Dechow et al. 1995). This research is included in descriptive research. The population of this research is various industrial manufacturing companies listed on the Stock Exchange in 2013-2017. The sample obtained was 120 sample using purposive sampling technique. In analyzing the data used a quantitative approach through Software Eviews 8. The simultaneous IFRS Adoption, Information Asymmetry and Deferred Tax Assets have a significant effect on Earnings Management. Partially, IFRS Adoption has no significant effect on Earnings Management, Information Asymmetry has a significant effect on earnings management, and Deferred Tax assets have a significant effect on Earnings Management Keyword: Earnings Management, IFRS Adoption, Information Asymmetry Deferred Tax Assets. Penelitian ini bertujuan untuk mengetahui pengaruh antara adopsi ifrs, asimetri informasi dan aset pajak tangguhan terhadap manajemen laba. Pengukuran manajemen laba yang digunakan dalam penelitian ini dengan pendekatan discretionary accruals modified model jones (Dechow et al. 1995). Penelitian ini termasuk kedalam penelitian deskriptif. Populasi penelitian ini adalah perusahaan manufaktur aneka industri yang terdaftar di BEI tahun 2013- 2017. Sampel yang diperoleh adalah sebanyak 120 data dengan menggunakan teknik purposive sampling. Dalam menganalisis data digunakan pendekatan secara kuantitatif melalui Software Eviews 8. Hasil penelitian menunjukkan bahwa secara simultan Adopsi ifrs, Asimetri informasi dan Aset pajak tangguhan berpengaruh signifikan terhadap manajemen laba. Secara parsial, Adopsi ifrs tidak berpengaruh signifikan terhadap manajemen laba, Asimetri informasi berpengaruh signifikan terhadap manajemen laba, dan Aset pajak tangguhan berpengaruh signifikan terhadap manajemen laba. Kata Kunci:, Manajemen Laba, Adopsi IFRS, Asimetri Informasi, Aset Pajak Tangguhan.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 103
NIM/NIDN Creators: 55516110048
Uncontrolled Keywords: Manajemen Laba, Adopsi IFRS, Asimetri Informasi, Aset Pajak Tangguhan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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
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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Apr 2022 01:36
Last Modified: 11 Apr 2022 01:36
URI: http://repository.mercubuana.ac.id/id/eprint/59706

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