PENGARUH PERENCANAAN PAJAK DAN INFORMASI ASIMETRI TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012)

Indradjaja, Stella (2014) PENGARUH PERENCANAAN PAJAK DAN INFORMASI ASIMETRI TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Stella Indradjaja, 2014: Effects of Tax Planning and Information Asymmetry on Earnings Management. Supervisor: (1) Prihatni Rida, SE., Akt., M.Si (2) Diena Noviarini, SE., MMSi. This study aims to determine the effect of tax planning (tax planning) and information asymmetry on earnings management of sample companies listed on the Indonesia Stock Exchange with the observation period 2010-2012. This study uses the independent variables and tax planning as well as information asymmetry using a variable that is affected by the independent variable is earnings management as the dependent variable. Researchers measured the earnings management proxy modified Jones model to determine the value of discresionary accruals. Tax planning variable is measured by dividing the current tax EBIT and variable information asymmetry using the relative bid-ask spread. Researchers used data sources of financial statements IDX websites and stock price data from ICMD. The results showed that tax planning has no effect on earnings management and information asymmetry indicates a negative effect on earnings management. F test shows the two independent variables can show together significantly affect earnings management because Ftable 3.06 less than the F value of 5.046 with a significance level of 0.008.

Item Type: Thesis (S1)
Additional Information: Pembimbing I : Prihatni Rida, SE., Akt., M.Si Pembimbing II: Diena Noviarini, SE., MMSi.
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Helda Romauli Siregar
Date Deposited: 08 Mar 2018 08:14
Last Modified: 08 Mar 2018 08:14
URI: http://repository.fe.unj.ac.id/id/eprint/3589

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