SYIAMI, FIRDHA (2018) PENGARUH TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012 – 2016. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh tax avoidance terhadap manajemen laba (earnings management), pengaruh good corporate governance yang diproksikan dengan kepemilikan institusional,komite audit, kepemilikan manajerial dan komisaris independen terhadap manajemen laba (earnings management) pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI). Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif yang diukur dengan menggunakan metode berbasis regresi linier berganda dengan SPSS 20.00. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai dengan tahun 2016. Sampel ditentukan berdasarkan metode purpose sampling, dengan jumlah sampel sebanyak 12 perusahaan pertambangan sehingga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id, dan menggunakan juga website www.sahamok.com. Uji hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa (1) tax avoidance berpengaruh positif terhadap manajemen laba, (2) kepemilikan institusional tidak berpengaruh terhadap manajemen laba, (3) komite audit berpengaruh negatif terhadap manajemen laba, (4) kepemilikan manajerial berpengaruh positif terhadap manajemen laba, (5) komisaris independen tidak berpengaruh terhadap manajemen laba, dan (6) tax avoidance, kepemilikan institusional, komite audit, kepemilikan manajerial dan komisaris independen berpengaruh secara bersama�sama terhadap manajemen laba. Kata kunci : tax avoidance, kepemilikan manajerial, komite audit, kepemilikan manajerial, komisaris independen dan manajemen laba. ABSTRACT This study is aimed to test the effect of tax avoidance to earnings management (EM),effect of good corporate governance which proxy by institutional ownership, audit committee, manajerial ownership, and independent commissioners to earnings managemen (EM) on mines companies that listed in Indonesia Stock Exchange (IDX) from 2012 to 2016. This research uses descriptive quantitive approach, which is measured using multiple linear regression based method use SPSS 20.00.sample was determined by purposive sampling method, and get 41 mines companies. So, total observation in this research are 60 observation. The data used in this study are secondary data. Data was collected by Indonesian Stock Exchanged (IDX) official website www.idx.co.id and also used website www.sahamok.com Hypothesis testing are using t test. The result are (1) tax avoidance has a positive effect to earnings management (EM. (2) institutional ownership is not effect to earnings management (EM). (3) audit committee has a negative effect to earnings management. (4) managerial ownership has a positive effect to earnings management. (5) independent commissioners has no effect to earnings management (EM) and (6) tax avoidance, institutional ownership, audit committee, managerial ownership dan independent commissioners have simultaneously effect to earnings management. Keywords : tax avoidance, institutional ownership, audit committee, managerial ownership, independen commissioners and earnings management.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Corporate Governance | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 19 May 2022 04:26 | ||||||||
| Last Modified: | 19 May 2022 04:26 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7596 |
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