PENGARUH INFORMASI ASIMETRI, PERENCANAAN PAJAK, DAN LEVERAGE TERHADAP MANAJEMEN LABA

KURNIAWAN, RIDWAN NUR (2013) PENGARUH INFORMASI ASIMETRI, PERENCANAAN PAJAK, DAN LEVERAGE TERHADAP MANAJEMEN LABA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Ridwan Nur Kurniawan, 2013: The Influence Of Asymmetry Information, Tax Planning, and Leverage Toward Earnings Management. This research aimed to examine the effect of asymmetry information, tax planning, and leverage on earnings management through tests simultaneously and partially. This study uses secondary data obtained from the website the Indonesia Stock Exchange, Bank Indonesia, and Yahoo Finance for the years 2008, 2009, and 2010. The data collected in this research include corporate financial statement data and historical movement of stocks from Indonesia Capital Market Electronic Library (ICAMEL), for 2008, 2009 and 2010. The number of samples collected was twenty-seven (27) manufacturing companies that have met the criteria the researchers used purposive sampling. From the data collected, then processed and analyzed using multiple regression analysis. This research proved that there’s a significant positive influence between asymmetry information and earnings management. There’s a unsignificant positive influence between tax planning and earnings management. There’s a significant positive influence between leverage and earnings management. The result shows that asymmetry information, tax planning, and leverage will affect simultaneously to earnings management. Keywords: asymmetry information , tax planning, leverage,earnings management.

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Nuramalia Hasanah, SE, M.Ak ; Pembimbing II: Yunika Murdayanti, SE, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
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)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 14 Mar 2018 03:52
Last Modified: 14 Mar 2018 03:52
URI: http://repository.fe.unj.ac.id/id/eprint/3811

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