PENGARUH TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2016-2018)

Dwi Prasetyo, Arfin (2019) PENGARUH TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tax avoidance dan good corporate governance yang diproksikan ke dalam variabel kepemilikan institusional, komite audit, kepemilikan manajerial, dan komisaris independen terhadap manajemen laba terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan jenis penelitian deskriptif, pendekatan kuantitatif, yang diukur dengan metoda regresi linear data panel dengan Eviews 10. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 73 perusahaan manufaktur, sehingga total observasi dalam penelitian ini sebanyak 219 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Metoda pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Hasil dari penelitian ini menunjukkan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh signifikan terhadap manajemen laba, sedangkan tax avoidance, komite audit, dan komisaris independen tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur periode 2016-2018. Kata Kunci : tax avoidance, kepemilikan institusional, komite audit, kepemilikan manajerial, komisaris independen ABSTRACT The objective of this study is to determine the impact of tax avoidance and good corporate governance on earning management by Indonesian manufacturer companies listed on IDX in 2016-2018. This study used institutional ownership, audit committee, managerial ownership, and independent commissioner as corporate governance’s variabel. This research uses descriptive research type, quantitative approach, as measured by the method of linear regression of the data panel with Eviews 10. The population of this research is in manufacturer companies are listed in the Indonesia Stock Exchange of 2016-2018. The sample are determined based on the method of purposive sampling, with 73 manufacture companies, so the total observations in this study as much as 219 observations. The data used in this research is secondary data. The method of data collection using documentation through the official website of IDX www.idx.co.id. The result of this research show that institutional ownership and managerial ownership has significant effect to earning management, tax avoidance, audit committee, and independent commissioner have no significant effect to earning management in manufacturer companies of 2016-2018. Keywords: tax avoidance, institutional ownership, audit committee, managerial ownership, independent commissioner

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorAlmurni, SitiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 09 Nov 2021 05:34
Last Modified: 09 Nov 2021 05:34
URI: http://repository.stei.ac.id/id/eprint/5779

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