PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di BEI Periode 2019-2021)

MULYA, FAHIRA ANGGITA (2022) PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar Di BEI Periode 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Profit has an important role for a company in measuring the success of a business and becomes the basis for decision making for management or investors. However, profits have decreased due to the Covid-19 pandemic. Because the pandemic caused all sectors to be seriously affected and affected the Indonesian economy. This study aims to examine whether there is an effect of tax planning, leverage and profitability on earnings management. This study uses secondary data obtained from the financial statements of mining companies listed on the IDX for the 2019-2021 period. The sample that will be used as criteria is 37 companies. The results showed that Tax Planning and Profitability had no effect on earnings management, while Leverage had a negative effect on earnings management. Keywords: Tax Planning, Leverage, Profitability, Earnings Management Laba memiliki peran penting bagi suatu perusahaan dalam mengukur keberhasilan suatu usaha dan menjadi dasar dalam pengambilan keputusan bagi pihak manajemen ataupun investor. Akan tetapi laba mengalami penurunan yang disebabkan oleh Pandemi Covid-19. Karena pandemi menyebabkan semua sektor terkena dampak serius dan mempengaruhi perekonomian Indonesia. Penelitan ini bertujuan untuk menguji apakah ada pengaruh perencanaan pajak, leverage dan profitablitas terhadap manajemen laba. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan pertambangan yang terdaftar pada BEI periode 2019-2021. Sampel yang akan dijadikan kriteria sebanyak 37 perusahaan. Hasil penelitian menunjukkan bahwa Perencanaan Pajak dan Profitabilitas tidak berpengaruh terhadap manajemen laba, sedangkan Leverage berpengaruh negative terhadap manajemen laba. Kata Kunci : Perencanaan Pajak, Leverage, Profitabilitas, Manajemen Laba

Item Type: Thesis (S1)
Call Number CD: FE/AK. 22 128
NIM/NIDN Creators: 43218010002
Uncontrolled Keywords: Perencanaan Pajak, Leverage, Profitabilitas, Manajemen Laba
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 01 Oct 2022 07:57
Last Modified: 01 Oct 2022 07:57
URI: http://repository.mercubuana.ac.id/id/eprint/69778

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