Analisis pengaruh perencanaan pajak, profitabilitas dan free cash flow terhadap manajemen laba pada perusahaan manufaktur periode 2016-2020 = The Analysis of Effect of Tax Planning, Profitability, And Free Cash Flow On Earnings Management at Manufacturing Companies for 2016-2020 Period

Song, Ga Young (2021) Analisis pengaruh perencanaan pajak, profitabilitas dan free cash flow terhadap manajemen laba pada perusahaan manufaktur periode 2016-2020 = The Analysis of Effect of Tax Planning, Profitability, And Free Cash Flow On Earnings Management at Manufacturing Companies for 2016-2020 Period. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, profitabilitas, dan free cash flow terhadap manajemen laba. Populasi data yang digunakan pada penelitian ini adalah 34 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2020. Sampel dipilih menggunakan metode purposive sampling yang menghasilkan 170 sampel. Data pada penelitian ini diperoleh dari laporan keuangan serta platform Capital IQ: S&P. Metode analisis yang digunakan adalah metode analisis regresi berganda dan asumsi klasik. Variabel independen yang digunakan dalam penelitian ini adalah (1) perencanaan pajak, (2) profitabilitas, dan (3) free cash flow. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah manajemen laba dengan menggunakan proksi discretionary accrual. Berdasarkan hasil yang diperoleh pada penelitian ini adalah bahwa profitabilitas berpengaruh signifikan secara positif terhadap manajemen laba, dan perencanaan pajak serta free cash flow tidak berpengaruh terhadap manajemen laba/This research aims to analyze the effect of tax planning, profitability, and free cash flow on earnings management. The research population uses 34 companies listed on Indonesia Stock Exchange (IDX) for 2016-2020 period. Samples were selected using the purposive sampling method and 170 samples were obtained. The data in this research were obtained from financial reports and Capital IQ: S&P. The analytical method used in this research is multiple regression method and classical assumption. The independent variable tested in this research is tax planning, profitability, and free cash flow. Meanwhile, the dependent variable tested in this research is earnings management. Based on the result of this research, profitability has a significant positive effect on earnings management. Tax planning and free cash flow have no effect on earnings management.

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