Pengaruh struktur kepemilikan dan penghindaran pajak terhadap manajemen laba

DETAIL KOLEKSI

Pengaruh struktur kepemilikan dan penghindaran pajak terhadap manajemen laba

5.0

Oleh : Daniel Ricardo Sinurat

Info Katalog

Nomor Panggil : 2019_TA_AK_023151131

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Christina Dwi Astuti

Subyek : Earnings management;Tax evasion

Kata Kunci : insider managerial ownership, outsider managerial ownership, foreign ownership, family ownership , e

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2019_TA_AK_023151131_Halaman-Judul.pdf	18
2.	2019_TA_AK_023151131_Bab-1.pdf	7
3.	2019_TA_AK_023151131_Bab-2.pdf
4.	2019_TA_AK_023151131_Bab-3.pdf
5.	2019_TA_AK_023151131_Bab-4.pdf
6.	2019_TA_AK_023151131_Bab-5.pdf
7.	2019_TA_AK_023151131_Daftar-Pustaka.pdf
8.	2019_TA_AK_023151131_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji pengaruh insider managerialownership, outsider managerial ownership, kepemilikan asing, kepemilikankeluarga, external-block holders ownership, kepemilikan institusional, danpenghindaran pajak terhadap manajemen laba. Variabel dependen dalam penelitianini adalah manajemen laba, sedangkan variabel independen dalam penelitian iniadalah insider managerial ownership, outsider managerial ownership, kepemilikanasing, kepemilikan keluarga, external-block holders ownership, kepemilikaninstitusional, dan penghindaran pajakPenelitian ini menggunakan data sekunder dengan populasi seluruhperusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) athun2016-2018. Sampel penelitian ini terdiri dari 30 perusahaan. Metode yang digunakandalam pemilihan sampel adalah metoder purposive sampling. Model analisismenggunakan analisis regresi panel.Berdasarkan hasil analisi menunjukkan bahwa insider managerial ownershiptidak berpengaruh signifikan terhadap manajemen laba, outsider managerialownership tidak berpengaruh signifikan terhadap manajemen laba, kepemilikan asingtidak berpengaruh signifikan terhadap manajemen laba, kepemilikan keluargamemiliki pengaruh negatif terhadap manajemen laba, external-block holderownership tidak berpengaruh signifikan terhadap manajemen laba, institutionalownership memiliki pengaruh negatif terhadap manajemen laba, dan tax avoidancememiliki pengaruh positif terhadap manajemen laba.

T This study aims to examine the effect of insider managerial ownership,outsider managerial ownership, foreign ownership, family ownership , externalblockholders ownership, institutional ownership, and tax avoidance on earningmanagement. The dependent variable in this research is earning mangement, whilethe independent variable in this research are This study aims to examine the effect ofinsider managerial ownership, outsider managerial ownership, foreign ownership,family ownership , external-block holders ownership, institutional ownership, andtax avoidance.This study uses secondary data with entire population manufacturecompanies listed on the Indonesia Stock Exchange (BEI) in 2016 up to 2018. Theresearch sample are consists of 30 companies. The sampling method used todetermine the sample is purposive sampling. The analysis model in the research usedmultiple linear regression analysis.Based on analytical results concluded that insider managerial ownershiphave no influence on earning management, outsider managerial ownership have noinfluence on earning management, foreign ownership have no influence on earningmanagement, family ownership have a negative effect on earning management,external-block holder ownership have no influence on earning management,institutional ownership have no effect on earning management, dan tax avoidancehave a positive effect on earning management.