The impact of debt policy, company size, and tax planning towards earnings management on consumer goods company listed on the Indonesia Stock Exchange

Selina, Jules (2022) The impact of debt policy, company size, and tax planning towards earnings management on consumer goods company listed on the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (59kB) | Preview
	Text (Abstract) Abstract.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (496kB)
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (739kB)
	Text (Chapter1) Chapter1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (4MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (292kB)
	Text (Bibliography) Bibliography.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (5MB)

Abstract

This research has the objective to study the impact of debt policy, company size and tax planning towards earnings management on Consumer Goods Companies listed on the Indonesia Stock Exchange for the year 2017 to 2020. The population gathered for this research is 71 companies, of which only 24 companies are selected based on purposive sampling. The data used in this research is secondary data using the documentation method as the technique of data collecting. The analytical method used is Multiple Linear Regression with Moderated Regression Analysis (MRA) processed by SPSS 25. The result of this study shows that debt policy has positive significant impact towards earnings management. Company size has negative significant impact towards earnings management. Tax planning has no impact towards earnings management. Simultaneously, debt policy, company size and tax planning have significant impact towards earnings management./ Penelitian ini memiliki tujuan untuk mempelajari mengenai pengaruh dari kebijakan hutang, ukuran perusahaan dan perencanaan pajak terhadap manajemen laba pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017 - 2020. Populasi yang dikumpulkan dalam penelitian ini adalah 71 perusahaan, dimana hanya 24 perusahaan dipilih berdasarkan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder dengan menggunakan metode dokumentasi sebagai teknik pengumpulan data. Metode analisis yang digunakan adalah Regresi Linier Berganda dengan Moderated Regression Analysis (MRA) yang diolah dengan SPSS 25. Hasil penelitian menunjukkan bahwa kebijakan utang berpengaruh positif signifikan terhadap manajemen laba. Ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. Perencanaan pajak tidak berpengaruh terhadap manajemen laba. Secara simultan kebijakan hutang, ukuran perusahaan dan perencanaan pajak berpengaruh signifikan terhadap manajemen laba.

Actions (login required)

View Item