CD Skripsi

Pengaruh Tax Avoidance, Kepemilikan Manajerial, Ukuran Perusahaan, Leverage Dan Kebijakan Deviden Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2018)

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ABSTRACT

This study aims to examine: 1) the effect of tax avoidance on the intention to conduct earnings management, 2) the effect of managerial ownership on the intention to carry out earnings management, 3) the effect of company size on earnings management, 4) the effect of leverage on earnings management, 5) the effect of dividend policy on earnings management. Earnings management that is measured using discretionary accruals is estimated by the modified Jones model. Manufacturing industry sector during 2015-2018 was chosen as a research sample. The data analysis technique used is multiple regression analysis processed with SPSS 23. The results of this study found that tax avoidance α=0,002, managerial ownership α=0,003, leverage α=0,031, α 0,050 has no affect on earnings management. Based on the R2 test results obtained a value of 0.349, meaning that the contribution of the influence of independent variables on the dependent variable 34.9% while the remaining 65.1% is influenced by other variables not included in the research model .

Key words:earning management, tax avoidance, managerial ownership
Firm size, dividend policy

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 119 (0262)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2019

Deskripsi Fisik

vi, 71 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 119 (0262)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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