Pengaruh perencanaan pajak terhadap manajemen laba riil pada perusahaan dengan kualitas audit yang berbeda sebelum dan saat pandemi Covid-19

Ramadanty, Diva Arsitya (2023) Pengaruh perencanaan pajak terhadap manajemen laba riil pada perusahaan dengan kualitas audit yang berbeda sebelum dan saat pandemi Covid-19. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai pengaruh perencanaan pajak terhadap manajemen laba riil, serta pengaruh kualitas audit dan pandemi Covid-19 pada pengaruh perencanaan pajak terhadap manajemen laba riil. Variabel independen yang digunakan dalam penelitian ini adalah perencanaan pajak dan variabel dependen yang digunakan adalah manajemen laba riil. Kemudian penelitian ini juga menggunakan kualitas audit dan pandemi Covid-19 sebagai variabel moderasi. Data penelitian merupakan data sekunder berupa laporan keuangan yang diambil melalui S&P Capital IQ dan sampel penelitian yang digunakan adalah laporan keuangan perusahaan yang bergerak di sektor consumer staples yang terdaftar di Indonesia Stock Exchange (IDX) pada periode waktu 2018 - 2022, dengan sampel final 316 data dari 85 perusahaan. Metode purposive sampling digunakan sebagai teknik pengumpulan sampel dan analisis data dilakukan menggunakan metode regresi berganda dengan software IMB SPSS 27. Hasil dari penelitian ini menunjukkan bahwa perencanaan pajak berpengaruh negatif terhadap manajemen laba riil, kualitas audit memperlemah pengaruh perencanaan pajak terhadap manajemen laba riil, dan pandemi Covid-19 tidak berpengaruh pada pengaruh perencanaan pajak terhadap manajemen laba riil. Implikasi penelitian ini adalah menambah pengetahuan mengenai pengaruh perencanaan pajak terhadap manajemen laba riil dan pengaruh kualitas audit terhadap hubungan keduanya./This study aims to test and obtain empirical evidence regarding the effect of tax planning on real earnings management, as well as the influence of audit quality and the Covid-19 pandemic on the effect of tax planning on real earnings management. The independent variable used in this study is tax planning and the dependent variable used is real earnings management. This study also uses audit quality and the Covid-19 pandemic as moderating variables. The research data is secondary data in the form of financial reports taken through S&P Capital IQ. The research sample used is the financial statements of companies in consumer staples sector listed on the Indonesia Stock Exchange (IDX) during 2018 - 2022, with final sample 316 data from 85 companies. The purposive sampling method was used as a sample collection technique and the data was analyzed using multiple regression methods with IMB SPSS 27 software. The results of this study indicate that tax planning has a negative effect on real earnings management, audit quality weakens the relationship between tax planning and real earnings management, and the Covid-19 pandemic has no influence on the effect of tax planning on real earnings management. The implication of this research is to increase knowledge about the effect of tax planning on real earnings management and the effect of audit quality on the relationship between them.

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