PENGARUH KOMPENSASI MANAJEMEN DAN BEBAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015

MOULIDAN, FAJRI (2016) PENGARUH KOMPENSASI MANAJEMEN DAN BEBAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015. S1 thesis, Universitas Negeri Jakarta.

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Abstract

FAJRI MOULIDAN. The Influence of Compensation Management and Tax Expenseon on Earnings Management in Manufacturing Company Listed on Indonesia Stock Exchange in 2015. Study Program of Economic Education, Faculty of Economic, State University of Jakarta, 2016. The aim of this research is to determine the influence of Compensation Management and Tax Expense on on Earnings Management in Manufacturing Company Listed on Indonesia Stock Exchange in 2015. This research was conducted by taking the financial reporting data on Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in 2015 which has been audited. Data analysis method used is multiple linear regression. Data analysis technique used is normality test, classic assumption, hypothesis testing and correlation testing. The population in this research 51 manufacturing company that has been reduced by several criteria. The sampling technique used purposive sampling. Regression equation in this research is Ŷ = -0.047 + 0.003X1 - 0.975X2. From these equations do test requirement Liliefors by SPSS obtained value of 0.200 Kolmogorov-Smirnov and Shapiro Wilk of 0619. This shows that the normal distribution of data. The results of this research shows there is no partial effect between management compensation with earnings management. The results of data analysis showed Tcount value (0.651) is smaller than the value Ttable (2.011). While the partial results of the tax expense shows that there is a negative influence and significant to earnings management, it can be seen from the results of data analysis showed Tcount value (2.763) is greater than the value Ttabel (2011). By the simultaneously, the results of this study show there is influence between compensation management and tax expense on earnings management. The results can be seen from 3,82 Fcount value greater than Ftable value amounted to 3.19. The result of the calculation of the coefficient of determination (R2) is 0.137, so it can be said that the dependent variable earnings management is determined by the independent variable family environment and the tax burden by 14%.

Item Type: Thesis (S1)
Additional Information: pembimbing I : Santi Susanti, S.Pd., M.Ak pembimbing II: Susi Indriani, M.S.Ak
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perencanaan dan Strategik (Planning and Strategic Management)
Divisions: Fakultas Ekonomi > S1 Pendidikan Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 13 Dec 2017 06:43
Last Modified: 13 Dec 2017 06:43
URI: http://repository.fe.unj.ac.id/id/eprint/1324

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