Analisis pengaruh kebijakan hutang dan perencanaan pajak terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010-2019) = Analysis of the effect of debt policy and tax planning on earning management (empirical study on manufacture companies listed on Indonesia stock exchange in 2010-2019)

Pramesty, Gayatri Indah Dyza (2021) Analisis pengaruh kebijakan hutang dan perencanaan pajak terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2010-2019) = Analysis of the effect of debt policy and tax planning on earning management (empirical study on manufacture companies listed on Indonesia stock exchange in 2010-2019). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Manajemen laba dapat timbul dikarenakan terdapat permasalahan agen yang disebabkan oleh perbedaan kepentingan diantara para pemegang saham dengan manajemen perusahan. Pihak agen memiliki motivasi untuk memenuhi kebutuhan ekonomi secara maksimal yakni dengan pendanaan pihak eksternal, sedangkan pemegang saham menginginkan kesejahteraan bagi dirinya. Di lain sisi, keuntungan perusahaan berkurang dikarenakan terdapat beban pajak sehingga manajemen perusahaan akan berusaha mengurangi beban dengan memanfaatkan celah peraturan yang ada agar laba terlihat besar di mata pihak eksternal maupun pemegang saham. Maka dari itu, penelitian ini bertujuan untuk menguji pengaruh kebijakan hutang dan perencanaan pajak terhadap manajemen laba. Kebijakan hutang diukur dengan debt to asset ratio, perencanaan pajak diukur dengan tax retention ratio dan manajemen laba diukur dengan discretionary accrual. Sampel penelitian adalah 12 perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia, yang dipilih menggunakan metode purposive sampling dalam periode penelitian tahun 2010-2019. Data dianalisis menggunakan regresi berganda. Berdasarkan hasil pengolahan data, dapat disimpulkan bahwa kebijakan hutang berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba. / Profit management may arise due to agent problems caused by differences of interest between shareholders and the management of the company. The agent has the motivation to fulfill the economic needs to the maximum by funding external parties, while the shareholders want welfare for them. On the other hand, the company's profits are reduced due to the tax expenses so that the management of the company will try to reduce the expenses by utilizing existing regulatory loopholes to make the profit look large in the eyes of external parties and shareholders. Therefore, the aim of this research is to examine the effect of debt policy and tax planning on earning management. Debt policy is measured by debt to asset ratio, tax planning is measured by tax retention ratio and earning management is measured by discretionary accrual. This research used 12 manufacture companies subsector food and beverages listed in Indonesia Stock Exchange, selected using purposive sampling method, during the research period in 2010-2019. Data were analyzed using multiple regression method. Based on the result of analysis data concluded that debt policy has a positive and significant effect on earnings management, while tax planning has no significant effect on earnings management.

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