Pengaruh manajemen laba riil, manajemen laba akrual, dan profitabilitas terhadap agresivitas pajak dengan dewan komisaris independen sebagai pemoderasi
Info Katalog
File Repositori
Subyek : Earnings management;Accounting
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Hexana Sri Lastanti
Pembimbing 2 : Sekar Mayangsari
Kata Kunci : Cash Flow Operation (CFO) abnormal real profit management, abnormal production real profit managemen
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_TS_MAK_123012201039_Halaman-Judul.pdf | 8 | |
| 2. | 2024_TS_MAK_123012201039_Surat-Pernyataan-Revisi-Terakhir.pdf | ||
| 3. | 2024_TS_MAK_123012201039_Surat-Hasil-Similaritas.pdf | ||
| 4. | 2024_TS_MAK_123012201039_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012201039_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2024_TS_MAK_123012201039_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012201039_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | ||
| 8. | 2024_TS_MAK_123012201039_Bab-1.pdf | ||
| 9. | 2024_TS_MAK_123012201039_Bab-2.pdf |
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| 10. | 2024_TS_MAK_123012201039_Bab-3.pdf |
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| 11. | 2024_TS_MAK_123012201039_Bab-4.pdf |
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| 12. | 2024_TS_MAK_123012201039_Bab-5.pdf | 3 | |
| 13. | 2024_TS_MAK_123012201039_Daftar-Pustaka.pdf | ||
| 14. | 2024_TS_MAK_123012201039_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh manajemen laba riil, manajemen laba akural, dan profitabilitas terhadap agresivitas pajak dengan dewan komisaris independen sebagai pemoderasi. Variabel independen penelitian ini adalah manajemen laba riil dengan proksi abnormal Cash Flow Operation (CFO), manajemen laba riil dengan proksi abnormal production cost, manajemen laba riil dengan proksi abnormal discretionary expense, manajemen laba akrual, dan profitabilitas. Sedangkan variabel dependennya adalah agresivitas pajak. Sementara variabel moderasinya adalah dewan komisaris independen. Selain itu variabel kontrolnya adalah ukuran perusahaan. Populasi penelitian ini adalah perusahaan Consumer Good Non Cyclycal yang terdaftar di Bursa Efek Indonesia periode 2020 sampai dengan 2023. Sampel penelitian diambil menggunakan metode purposive sampling. Berdasarkan kriteria, ditemukan sebanyak 43 sampel perusahaan, sehingga data observasi berjumlah 172 dan setelah dikurangi data oulier 99 sampel maka jumlah sampel penelitian menjadi 73 sampe perusahaan consumer goods non cyclical. Data dianalisa dengan metode regresi berganda yang diuji dengan SPSS 25. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan. Penelitian ini berhasil menemukan bahwa manajemen laba riil abnormal Cash Flow Operation (CFO), manajemen laba riil abnormal production, manajemen laba riil abnormal discretionary expense dan profitablitias berpengaruh positif terhadap agresivitas pajak. Sedangkan, manajemen laba akrual dan ukuran perusahaan tidak berpengaruh terdhadap ageesivitas pajak. Sementara variabel moderasi dewan komisaris independen memperlemah manajemen laba riil abnormal CFO dan manajemen laba riil abnormal discretionary expense terhadap agresivitas pajak. Namun demikian, variabel moderasi dewan komisaris independen tidak mampu memperlemah manajemen laba riil abnormal production, menejemen laba akrual dan profitabilitas terhadap agresivitas pajak.
T This research aims to examine the influence of real earnings management, accurate earnings management and profitability on tax aggressiveness with an independent board of commissioners as moderator. The independent variables of this research are real earnings management with an abnormal Cash Flow Operation (CFO) proxy, real earnings management with an abnormal production cost proxy, real earnings management with an abnormal discretionary expense proxy, accrual earnings management, and profitability. Meanwhile, the dependent variable is tax aggressiveness. Meanwhile, the moderating variable is the independent board of commissioners. Apart from that, the control variable is company size. The population of this research is Consumer Good Non Cyclical companies listed on the Indonesia Stock Exchange for the period 2020 to 2023. The research sample was taken using the purposive sampling method. Based on the criteria, a total of 43 company samples were found, so that the observation data totaled 172 and after deducting the outlier data from 99 samples, the number of research samples became 73 non-cyclical consumer goods companies. Data were analyzed using the multiple regression method tested with SPSS 25. The data used in this research is secondary data in the form of financial reports. This research succeeded in finding that real abnormal cash flow operation (CFO) profit management, real abnormal production profit management, real abnormal discretionary expense and profitability management have a positive effect on tax aggressiveness. Meanwhile, accrual earnings management and company size have no effect on tax aggressiveness. Meanwhile, the moderating variable of the independent board of commissioners weakens CFO real abnormal earnings management and discretionary expense real abnormal earnings management on tax aggressiveness. However, the moderating variable of the independent board of commissioners is not able to weaken real abnormal production profit management, accrual profit management and profitability on tax aggressiveness.