Tanoto, Jessica (2021) Pengaruh tax avoidance, profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh tax avoidance, profitabilitas dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2020. Data dikumpulkan dengan menggunakan teknik purposive sampling dengan mendapatkan data sampel sebanyak 152 perusahaan. Metode analisis data dalam penelitian ini adalah uji regresi linier berganda. Penelitian ini terdapat satu variabel dependen dan tiga variabel independent. Variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba yang diukur menggunakan discretionary accruals modified Jones model. Variabel independen yang digunakan dalam penelitian ini adalah tax avoidance yang diukur menggunakan rumus effective tax rate (ETR), profitabilitas yang dihitung menggunakan return on assets (ROA) dan leverage yang dihitung menggunakan rumus debt-to-equity (DER). Hasil penelitian ini menunjukkan bahwa tax avoidance tidak berpengaruh terhadap manajemen laba, profitabilitas berpengaruh positif terhadap manajemen laba, dan leverage tidak berpengaruh terhadap manajemen laba./ This research was conducted with the aim of knowing the effect of tax avoidance, profitability, and leverage on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2020. Data collection was carried out using techniques purposive sampling by obtaining sample data of 152 companies. The data analysis method in this research is multiple linear regression test. This study contained one dependent variable and tree independent variables, The dependent variable used in this study is the earning management which is measured using the discretionary accruals by modified jones model. The independent variable used in this study is tax avoidance measured using the effective tax rate, profit formula which is calculated using the return on assets (ROA) formula and leverage formula which is calculated using the debt-to-equity (DER) formula. The results of this study indicate that tax avoidance has no effect on earnings management, profitability has a positive effect on earnings management, and leverage has no effect on earning management.
Item Type: | Thesis (Bachelor) | ||||||||
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Uncontrolled Keywords: | Manajemen laba; Tax avoidance; Profitabilitas; Leverage | ||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 4376 not found. | ||||||||
Date Deposited: | 27 Dec 2021 13:45 | ||||||||
Last Modified: | 28 Mar 2022 07:24 | ||||||||
URI: | http://repository.uph.edu/id/eprint/43879 |
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