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DC Field | Value | Language |
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dc.contributor.author | Khalimahtusakdiah | - |
dc.date.accessioned | 2022-11-28T07:13:13Z | - |
dc.date.available | 2022-11-28T07:13:13Z | - |
dc.date.issued | 2022-09-28 | - |
dc.identifier.uri | http://repository.uma.ac.id/handle/123456789/18549 | - |
dc.description | 102 Halaman | en_US |
dc.description.abstract | Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, perencanaan pajak dan komite audit terhadap manajemen laba pada perusahaan LQ45 yang terdaftar di BEI tahun 2016-2020. Jenis penelitian pada penelitian ini menggunakan jenis asosiatif. Populasi pada penelitian ini adalah seluruh perusahaan LQ45 yang terdaftar di BEI. Jenis data penelitian ini adalah jenis data kuantitatif. Sumber data yang digunakan dalam penelitian ini adalah sumber sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini disebut dokumentasi. Teknik analisis data pada penelitian ini dilakukan dengan analisis regresi linear berganda menggunakan IBM SPSS Statitics versi 26.00. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh positif dan signifikan terhadap manajemen laba, perencanaan pajak berpengaruh negatif dan signifikan terhadap manajemen laba, komite audit berpengaruh negatif dan tidak signifikan terhadap manajemen laba, dan seluruh variabel secara simultan berpengaruh positif dan signifikan terhadap manajemen laba pada perusahaan indeks LQ45 yang terdaftar di BEI tahun 2016-2020. The purpose of this study was to determine the effect of managerial ownership, tax planning and audit committee on earnings management in LQ45 companies listed on the IDX in 2016-2020. The type of research in this study used the associative type. The population in this study were all LQ45 companies listed on the IDX. This type of research data is quantitative data type. Sources of data used in this study are secondary sources. The data collection technique used in this research is called documentation. The data analysis technique in this study was performed using multiple linear regression method using IBM SPSS Statistics version 26.00. The results show that managerial ownership has a positive and significant effect on earnings management, tax planning has a negative and significant effect on earnings management, the audit committee has no effect on earnings management, and all variables simultaneously have a positive and significant effect on earnings management in LQ45 index companies which listed on the IDX in 2016-2020. | en_US |
dc.language.iso | other | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330040 | - |
dc.subject | earnings management | en_US |
dc.subject | managerial ownership | en_US |
dc.subject | tax planning | en_US |
dc.subject | audit committee | en_US |
dc.subject | manajemen laba | en_US |
dc.subject | kepemilikan manajerial | en_US |
dc.subject | perencaaan pajak | en_US |
dc.subject | komite audit | en_US |
dc.title | Pengaruh Kepemilikan Manajerial, Perencanaan Pajak Dan Komite Audit Terhadap Manajemen Laba Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2016-2020 | en_US |
dc.title.alternative | The Influence of Managerial Ownership, Tax Planning and Audit Committees on Profit Management in Lq45 Companies Registered on the Bursa Efek Indonesia (BEI) 2016-2020 | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330040 - Khalimahtusakdiah - Chapter IV.pdf Restricted Access | Chapter IV | 752.53 kB | Adobe PDF | View/Open Request a copy |
178330040 - Khalimahtusakdiah - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.92 MB | Adobe PDF | View/Open |
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