Image of Pengaruh Asimetri Informasi, Perencanaan Pajak, Dan Kompensasi Bonus Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)
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Pengaruh Asimetri Informasi, Perencanaan Pajak, Dan Kompensasi Bonus Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)

ABSTRACT
This study aims to determine whether there is an influence between (1) information
asymmetry on earnings management, (2) tax planning on earnings management, and (3)
bonus compensation on earnings management. Manufacturing companies listed on the
Indonesia Stock Exchange from 2016 to 2018 became the population in this study, then the
samples in this study were taken from all companies selected using the purposive sampling
method, as many as 96 samples of observations with multiple regression analysis techniques.
The statistical test tool used is the Statistical Product and Service Solution (SPSS) version
25.0 program. The measurement of earnings management uses discretionary accruals.
Information asymmetry is measured using the bid-ask spread, tax planning uses the tax
retention rate (TRR), and bonus compensation is measured using a dummy variable, if the
company gives a bonus to management it will be given a value of 1, and if it is not given a
value of 0. The results of this study indicate that the information asymmetry variable has a
significant effect on earnings management, the tax planning variable has no significant effect
on earnings management, and the bonus compensation variable has a significant effect on
earnings management.
Keywords: Information Asymetry, Tax Planning, Bonus Compensation, Earnings
Management

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0047)
02 03. 121 (0047)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0047)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0047)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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