Pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba dengan penghindaran pajak sebagai pemoderasi = The effect of corporate governance mechanisms on earnings management with tax avoidance as moderation

Marshelia, Gita (2024) Pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba dengan penghindaran pajak sebagai pemoderasi = The effect of corporate governance mechanisms on earnings management with tax avoidance as moderation. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk mendapatkan hasil dalam melakukan pengujian terkait pengaruh tata kelola perusahaan terhadap manajemen laba dan peran penghindaran pajak sebagai moderasi pada pengaruh tata kelola perusahaan terhadap manajemen laba. Tata kelola perusahaan yang digunakan sebagai ukuran variabel dalam penelitian ini adalah kepemilikan manajerial dan proporsi komisaris independen. Kemudian manajemen laba menggunakan proxy discretionary accrual dan penghindaran pajak menggunakan proxy effective tax rate. Sample data yang digunakan adalah perusahaan yang ada dalam daftar Bursa Efek Indonesia (BEI) untuk sektor consumer goods non cyclical dengan waktu observasi 4 tahun dari tahun 2019 sampai dengan tahun 2022, sample diambil menggunakan metode purposive sampling. Hasil penelitian yang telah dilakukan menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, proporsi komisaris independen tidak berpengaruh terhadap manajemen laba, penghindaran pajak tidak memperlemah pengaruh kepemilikan manajerial terhadap manajemen laba, serta penghindaran pajak juga tidak memperlemah pengaruh proporsi komisaris independen terhadap manajemen laba./This study aims to obtain results in testing the effect of corporate governance on earnings management and the role of tax avoidance as moderation on the effect of corporate governance on earnings management. Corporate governance used as a measure is managerial ownership and the proportion of independent commissioners. Earnings management uses proxy discretionary accruals and tax avoidance uses proxy effective tax rate. The sample data used are companies in the Indonesia Stock Exchange (IDX) list for the non-cyclical consumer goods sector with an observation time of 4 years from 2019 to 2022 using purposive sampling. The results showed that the managerial ownership had no effect on earnings management, the proportion of independent commissioners had no effect on earnings management, tax avoidance did not weaken the effect of the managerial ownership on earnings management, and tax avoidance also did not weaken the effect the proportion of independent commissioners on earnings management.

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