Pengaruh Perencanaan Pajak (Tax Planning), Kualitas Audit dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris Paa Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

  • Nurma Ayu Lestari Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to determine the effect of tax planning, audit quality and institutional ownership on earnings management. The population in this study are manufacturing companies listed on the Stock Exchange for the period 2013-2017. the sample used in this study amounted to 48 companies. The data used is secondary data originating from www.idx.co.id.


        Data analysis techniques using multiple linear regression analysis techniques and measuring instruments to test this study using SPSS test equipment (Statistical Product and Service Solution). The effect of three variables namely tax planning, audit quality, and institutional ownership of earnings management is 3.5%, while the rest is influenced by other factors outside the research variable.


        Partially, tax planning has a positive effect on management with a significance value of 0.014 <0.05, audit quality has no effect on management with a significance value of 0.071> 0.05, and institutional ownership has a negative effect on management with a significance value of 0.031 <0.05


Keywords : Tax Planning, Audit Quality and Institutional Ownership

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Published
2019-06-28
How to Cite
LESTARI, Nurma Ayu. Pengaruh Perencanaan Pajak (Tax Planning), Kualitas Audit dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris Paa Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Jurnal Akuntansi, [S.l.], v. 7, n. 1, p. 98 - 111, june 2019. ISSN 2540-9646. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/772>. Date accessed: 22 july 2019. doi: https://doi.org/10.24964/ja.v7i2.772.