PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA

KHUSNUL KHOTIMAH, . (2023) PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (888kB)
	Text BAB 1.pdf Download (257kB)
	Text BAB 2.pdf Restricted to Registered users only Download (410kB) | Request a copy
	Text BAB 3.pdf Restricted to Registered users only Download (332kB) | Request a copy
	Text BAB 4.pdf Restricted to Registered users only Download (459kB) | Request a copy
	Text BAB 5.pdf Restricted to Registered users only Download (172kB) | Request a copy
	Text DAFTAR PUSTAKA.pdf Download (300kB)
	Text LAMPIRAN.pdf Restricted to Registered users only Download (1MB) | Request a copy

Abstract

Penelitian ini bertujuan menganalisis pengaruh perencanaan pajak, leverage, dan proporsi dewan komisaris independen terhadap manajemen laba. Perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022 menjadi populasi pada penelitian ini. Penelitian ini merupakan penelitian kuantitatif dengan jenis data yang digunakan adalah data sekunder. Sampel yang digunakan dalam penelitian ini dipilih menggunakan teknik purposive sampling, dengan jumlah observasi akhir setelah uji outlier adalah 102. Metode analisis yang digunakan adalah analisis regresi data panel, di mana data diolah menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa perencanaan pajak dan leverage tidak berpengaruh terhadap manajemen laba, serta proporsi dewan komisaris independen berpengaruh negatif terhadap manajemen laba. Penelitian ini memberikan implikasi bahwa perusahaan diharapkan dapat memaksimalkan peran dan fungsi dewan komisaris independen yang dimiliki karena dapat terbukti dapat mengurangi praktik manajemen laba di perusahaan. Selain itu, investor dan pemerintah diharapkan meningkatkan pengawasan terhadap pelaksanaan tugas dewan komisaris karena dapat membantu perusahaan meminimalkan praktik manajemen laba. *** This study aims to analyze the effect of tax planning, leverage, and proportion of independent board of commissioners on earnings management. Non-cyclical consumer companies listed on the Indonesia Stock Exchange in the 2020-2022 period are the population in this study. This research is quantitative, with the type of data used being secondary. The sample used in this study was selected using a purposive sampling technique, with the final number of observations after outlier test being 102. The analytical method used was panel data regression analysis, where the data was processed using Eviews 12. The results showed that tax planning and leverage had no effect on earnings management, and proportion of independent board of commissioners had a negative effect on earnings management. This research implies that the company is expected to maximize the role and function of the independent board of commissioners because it can be proven to reduce earnings management practices. In addition, investors and the government are expected to increase oversight of implementing the duties of the board of commissioners because it can help companies minimize earnings management practices.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Indra Pahala, M.Si ; 2) Hafifah Nasution, S.E., M.S.Ak
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 20705 not found.
Date Deposited:	15 Sep 2023 02:40
Last Modified:	15 Sep 2023 02:40
URI:	http://repository.unj.ac.id/id/eprint/42511

Actions (login required)

View Item