Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Riil Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bei 2016-2021

Mukharromah, Layli (2022) Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Riil Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bei 2016-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan Penelitian ini adalah untuk menganalisis pengaruh perencanaan pajak terhadap manajemen laba riil pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI pada tahun 2016 sampai 2021. Data yang digunakan pada penelitian ini adalah data sekunder dan terdiri dari 306 sampel perusahaan selama 6 tahun dan telah sesuai dijadikan sampel yang memenuhi kriteria untuk dilakukannya penelitian ini. Data dari sampel penelitian ini diambil dari S&P Capital IQ dengan menggunakan metode purposive sampling. Penelitian ini menggunakan referensi jurnal dengan jangka waktu penelitian 2018-2022 pada jurnal. Penelitian ini menggunakan 3 jenis variabel dalam pengujiannya, yaitu 1 variabel dependen, 1 variabel independen, dan 4 variabel kontrol. Metode pengujian yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan data analisis yang digunakan pada penelitian ini adalah software SPSS versi 26.0. Hasil dari penelitian ini menunjukan bahwa variabel perencanaan pajak sebagai variable independent memiliki pengaruh negatif dan tidak signifikan terhadap manajemen laba riil sebagai variable dependen./The aims of this research were to analyze the effect of tax planning on real earnings management in consumer goods sector manufacturing companies listed on the IDX from 2016 to 2021. The data used in this study is secondary data and consists of 306 sample companies for 6 years and are in accordance used as a sample that meets the criteria for conducting this study. The data from this research sample were taken from S&P Capital IQ using a purposive sampling method. This study uses journal references with a research period of 2018-2022 in journals. This study uses 3 types of variables in its test, namely 1 dependent variable, 1 independent variable, and 4 control variables. The test method used in this study is multiple linear regression analysis and the data analysis used in this study is SPSS software version 26.0. The results of this study indicate that the tax planning variable as the independent variable has a negative and insignificant effect on real earnings management as the dependent variable.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Mukharromah, LayliNIM01017200059laylimkhr@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSoetardjo, Mulyadi NotoNIDN0319116301mulyadi.soetardjo@uph.edu
Uncontrolled Keywords: manajemen laba riil; perencanaan pajak; profitabilitas; size; likuiditas
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
Depositing User: LAYLI MUKHARROMAH
Date Deposited: 19 May 2023 06:29
Last Modified: 19 May 2023 06:29
URI: http://repository.uph.edu/id/eprint/55396

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