KHOTIMAH, KHUSNUL (2023) PENGARUH PERENCANAAN PAJAK, LEVERAGE, DAN PROPORSI DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Negeri Jakarta.
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Abstract
KHUSNUL KHOTIMAH. The Effect of Tax Planning, Leverage, and Proportion of Independent Board of Commissioners on Earnings Management. Faculty of Economics, Universitas Negeri Jakarta, 2023. This study aims to analyze the effect of tax planning, leverage, and proportion of independent board of commissioners on earnings management. Non-cyclical consumer companies listed on the Indonesia Stock Exchange in the 2020-2022 period are the population in this study. This research is quantitative, with the type of data used being secondary. The sample used in this study was selected using a purposive sampling technique, with the final number of observations after outlier test being 102. The analytical method used was panel data regression analysis, where the data was processed using Eviews 12. The results showed that tax planning and leverage had no effect on earnings management, and proportion of independent board of commissioners had a negative effect on earnings management. This research implies that the company is expected to maximize the role and function of the independent board of commissioners because it can be proven to reduce earnings management practices. In addition, investors and the government are expected to increase oversight of implementing the duties of the board of commissioners because it can help companies minimize earnings management practices.. Keywords: Earnings Management, Tax Planning, Leverage, Proportion of Independent Board of Commissioners
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Pembimbing 1 : Dr. Indra Pahala, M.Si., Pembimbing 2 : Hafifah Nasution, S.E., M.S.Ak. |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Pusat Belajar Ekonomi |
| Date Deposited: | 28 Dec 2023 06:49 |
| Last Modified: | 28 Dec 2023 06:49 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/11419 |
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