PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI KOMISARIS INDEPENDEN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Herawati, Skolastika Yayan (2019) PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI KOMISARIS INDEPENDEN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

This study aims to examine the effect of tax planning on earnings management, and examine the role of independent commissioners in moderating the relationship between tax planning and earnings management. The independent variable in this study is tax planning, while the dependent variable in this study is earnings management. In this study there are also moderating variables namely the independent board of commissioners. This research is a quantitative study with multiple linear regression analysis and residual analysis. Multiple linear regression is used to test the effect of tax planning on earnings management, while residual analysis is used to test the effect of moderating variables. The population in this study are all manufacturing companies listed on the Indonesia stock exchange. By using the purposive sampling method, the companies that were sampled in this study were 56 companies. Data analysis in this study using the E-Views version 9 application This research is a quantitative study with multiple linear regression analysis and residual analysis. Multiple linear regression is used to test the effect of tax planning on earnings management, while residual analysis is used to test the effect of moderating variables. The population in this study are all manufacturing companies listed on the Indonesia stock exchange. By using the purposive sampling method, the companies that were sampled in this study were 56 companies. Data analysis in this study using the E-Views version 9 application. The results of this study indicate that tax planning has a positive effect on earnings management. The independent board of commissioners was also found to moderate the effect of tax planning on earnings management. Keywords: tax planning, independent board of commissioners, earnings management.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: tax planning, independent board of commissioners, earnings management.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Mrs NOVI HANDAYANI
Date Deposited: 01 Nov 2019 03:43
Last Modified: 01 Nov 2019 03:43
URI: http://repository.setiabudi.ac.id/id/eprint/3523

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