HERLYAN, FIA (2022) PENGARUH TAX PLANNING , RETURN ON ASSETS DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2013-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to examine whether tax planning, return on assets and good corporate governance can affect earnings management. This study uses causal research that aims to test hypotheses about the effect of one or several variables on other variables. The data collection technique used is secondary data collection techniques in the form of data published on the Indonesia Stock Exchange (IDX) by manufacturing companies in the consumer goods industry sector. The population in this study was 20 manufacturing companies in the consumer goods industry sector and obtained a sample of 4 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2013-2020. Selected by purposive sampling method. The results showed that institutional ownership variables had a significant effect on earnings management, while the variables of tax planning, return on assets and independent commissioners had no significant effect on earnings management. Keywords: Tax Planning, Return on Assets, Institutional Ownership, Independent Board of Commissioners and Earnings Management. Penelitian ini bertujuan untuk menguji apakah tax planning, return on asset dan good corporate governance dapat mempengaruhi manajemen laba. Penelitian ini menggunakan penelitian kausal yang bertujuan untuk menguji hipotesis tentang pengaruh satu atau beberapa variabel terhadap variabel lainnya. Teknik pengumpulan data yang digunakan adalah teknik pengumpulan data sekunder berupa data yang diterbitkan di bursa efek indonesia (BEI) oleh perusahaan manufaktur sektor industri barang konsumsi. Populasi dalam penelitian ini sebanyak 20 perusahaan manufaktur sektor industri barang konsumsi dan memperoleh sampel sebanyak 4 perusahaan manufaktur sektor indutri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013-2020. Yang dipilih dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional berpengaruh signifikan terhadap manajemen laba sedangkan variabel perencanaan pajak, return on asset dan dewan komisaris independen tidak berpengaruh signifikan terhadap manajemen laba. Kata Kunci : Tax Planning, Return on Asset, Kepemilikan Institusional, Dewan Komisaris Independen dan Manajemen Laba.
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