CD Tesis

Analisis faktor-faktor yang mempengaruhi manajemen labapada saat sesudah perubahan tarif pph badan undang-undangomor 36 tahun 2008 pada perusahaan manufaktur Di bursa efek indonesia

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FAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrualFAKHRI ROZI, NPM. 0810247458, The Factors Affecting Earning Management after the Tariff Change of Corporate Income Tax of Law Number 36, 2008 at Manufacturing Companies at the Indonesian Stock Exchange, under the supervision of Yulifar and KasmanArifin ZA
The objective of the present research was to investigate the effect of a company size, leverage, profitability and the public share percentage on the earning management after the tariff change of the corporate income as stipulated in Law Number 36, 2008, namely in 2010 at manufacturing companies in the Indonesian Stock Exchange. The data were analyzed using a multiple linear regression model. The hypotheses were tested using t-test, determination test (R2) and F-test.
There were 44 manufacturing companies as the sample out of 74 population companies. The sample was a purposive one where the selection was based on specific criteria.
The results show that the company size, leverage, profitability and the public share percentage, simultaneously, had no significant effect on the earning management. One of the reasons was that the Tax General Directorate had had their own regulation restricting a company to change their accounting method so that it was difficult for the company to practice the earning management by changing their accounting method.
Partially, the negative and significant effect on the earning management could only come from the public share percentage. It meant that the bigger the percentage of the public share ownership, the less possible the company was to do the earning management because the bigger the public share ownership, the more information that the public knows about the company which could hinder a manager to perform the earning management. The Policy of the Government of the Republic Indonesia through the Indonesian Financial Ministry Regulation Number 238/PMK.03/2008 dated on 30 December 2008 is a good one to encourage a company to increase public share ownership which could decrease the earning management level at an open company.
Key words: company size, leverage, profitability, public share percentage and earning management as well as discretionary accrual

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Judul Seri

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No. Panggil

10 08.112 (0021)

Penerbit

Pekanbaru : Universitas Riau- Pasca Sarjana - Manajemen Keuangan., 2012

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xv, 114 hlm,:ill,;29cm

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Klasifikasi

10 08.112 (0021)

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