Pengaruh tax avoidance terhadap manajemen laba = The effect of tax avoidance on earnings management

Salsabila, Qanitha Mayra (2023) Pengaruh tax avoidance terhadap manajemen laba = The effect of tax avoidance on earnings management. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian yang dilakukan ini ingin menguji pengaruh dari tax avoidance terhadap manajemen laba. Penelitian ini menggunakan variabel kontrol leverage, size, ROA dan Covid-19 untuk mengetahui apakah akan terlihat adanya pengaruh dari variabel tersebut terhadap praktik manajemen laba. Studi ini menggunakan purposive sampling dengan data sekunder yang diambil dari laporan keuangan perusahaan yang telah terdaftar di Bursa Efek Indonesia (BEI) pada laman S&P Market Intelligence. Sampel penelitian yang digunakan berjumlah 278 observasi, yang terdiri dari 47 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2022. Data dianalisis dengan menggunakan regresi linier berganda dengan menggunakan software STATA17. Dalam penelitian ini penghitungan manajemen laba menggunakan manajemen laba akrual. Hasil dari penelitian ini tidak menemukan adanya pengaruh antara tax avoidance terhadap manajemen laba / This research aims to test the influence of tax avoidance on earnings management. This research uses the control variables leverage, size, ROA, and Covid-19 to find out whether there will be an influence of these variables on earnings management practices. This study uses purposive sampling with secondary data taken from the financial reports of companies listed on the Indonesia Stock Exchange (BEI) on the S&P Market Intelligence page. The research sample used consisted of 278 observations, consisting of 47 manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2022 period. Data were analyzed using multiple linear regression using STATA17 software. In this research, earnings management calculations use accrual earnings management. The results of this research did not find any influence between tax avoidance and earnings management.

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