Pengaruh kualitas audit, kinerja keuangan dan penghindaran pajak terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan perbankan = The influence of audit quality, financial performance and tax avoidance on profit management with company size as a moderation variable in banking companies

Simanihuruk, Gloria Romauli (2024) Pengaruh kualitas audit, kinerja keuangan dan penghindaran pajak terhadap manajemen laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan perbankan = The influence of audit quality, financial performance and tax avoidance on profit management with company size as a moderation variable in banking companies. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Kualitas audit yang baik dapat mengurangi risiko manipulasi laporan keuangan, sementara kinerja keuangan yang buruk sering kali mendorong perusahaan untuk melakukan manajemen laba guna memperbaiki citra keuangan. Di sisi lain, penghindaran pajak yang agresif menciptakan peluang untuk manipulasi laba, yang dapat memengaruhi laporan keuangan perusahaan. Ukuran perusahaan juga diyakini memoderasi hubungan antara variabel-variabel tersebut dan praktik manajemen laba. Perusahaan besar cenderung memiliki lebih banyak sumber daya dan pengawasan yang ketat, yang dapat membatasi atau memperumit praktik manajemen laba. Penelitian ini menggunakan data sekunder dari 229 perbankan di Indonesia yang terdaftar pada Otoritas Jasa Keuangan (OJK) dari periode 2019-2023. Penelitian ini memberikan kontribusi dengan memperluas pemahaman tentang bagaimana kualitas audit, kinerja keuangan, dan penghindaran pajak berinteraksi dengan ukuran perusahaan dalam memengaruhi praktik manajemen laba. Hasil studi ini diharapkan dapat memberikan implikasi penting bagi regulator, auditor, dan pemangku kepentingan dalam meningkatkan transparansi dan integritas pelaporan keuangan perusahaan. / High-quality audits can mitigate the risk of financial statement manipulation, while poor financial performance often incentivizes companies to engage in earnings management to enhance their financial image. Conversely, aggressive tax avoidance practices create opportunities for earnings manipulation, potentially impacting a company's financial reports. Firm size is believed to moderate the relationship between these variables and earnings management. Larger companies, with their abundant resources and stringent oversight, may be less inclined or capable of engaging in earnings management. This study employs secondary data from 229 Indonesian banks listed on the Financial Services Authority (OJK) from 2019 to 2023. The research contributes to the existing literature by delving deeper into the interplay between audit quality, financial performance, tax avoidance, and firm size in influencing earnings management practices. The findings of this study are expected to provide valuable insights for regulators, auditors, and stakeholders in bolstering the transparency and integrity of corporate financial reporting
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Simanihuruk, Gloria Romauli
NIM01012200032
gloriamanihuruk@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Lusmeida, Herlina
NIDN0327067701
herlina.lusmeida@uph.edu
Uncontrolled Keywords: kualitas audit; kinerja keuangan ; penghindaran pajak ; manajemen laba ; ukuran perusahaan; audit quality; financial performance; tax avoidance; profit management; company size.
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: GLORIA ROMAULI SIMANIHURUK
Date Deposited: 13 Jan 2025 03:24
Last Modified: 13 Jan 2025 03:24
URI: http://repository.uph.edu/id/eprint/66172

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