Image of Pengaruh Kepemilikan dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Sektor Propertis & Real Estate Yang terdaftar di Bursa Efek Indonesia tahun 2018-2021)

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Pengaruh Kepemilikan dan Perencanaan Pajak Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Sektor Propertis & Real Estate Yang terdaftar di Bursa Efek Indonesia tahun 2018-2021)

Retno Saraswati. 2022. The Effect Of Institutional Ownership And Tax Planning On
Earnings Management (Empirical Study on Property & Real Estate Sector Companies
Listed on The Indonesia Stock Exchange in 2018 – 2021). Study Program: Accounting
S1.Trilogi University.
Every company wants to get a significant profit by maximizing the amount of profit
earned. One of the methods used to obtain maximum profit is to practice earnings
management. Earnings management is a form of accounting manipulation with the aim of
making the company's performance look better than the actual condition through the
company's financial statements, especially in the income statement. The company's way of
dealing with earnings management practices is by doing tax planning where the company
minimizes the cost of paying taxes so that the profits obtained by the company increase.
This has an impact on the company's financial information, especially those listed on the
income statement, showing the company's financial condition is good and increasing even
though it does not reflect the actual condition of the company.
That way, the role and existence of institutional ownership to oversee fraudulent
actions that exist within the company can suppress the occurrence of earnings management
practices carried out by management. Therefore, this study aims to determine and examine:
(1) The effect of institutional ownership on earnings management in the Properties & Real
Estate sector companies listed on the Indonesia Stock Exchange in 2018-2021, (2) The
effect of tax planning on earnings management in companies Properties & Real Estate
sector listed on the Indonesia Stock Exchange in 2018-2021.
The data in this study uses secondary data obtained from the annual financial
statements of the Properties & Real Estate sector companies on the Indonesia Stock
Exchange (IDX). This type of research is descriptive quantitative. The sampling technique
used the purposive sampling method with a sample of 40 Properties & Real Estate sector
companies listed on the IDX for the 2018-2021 period. Data analysis techniques used are
descriptive statistical analysis, correlation test, multicollinearity test, heteroscedasticity test,
regression model feasibility test, overall model test, logistic regression analysis test and
hypothesis testing using the Stata 14.2 program.
Based on hypothesis testing using Wald's test, it is concluded that institutional
ownership and tax planning have no significant effect on earnings management. Based on
the Overall Model Fit test, it is concluded that institutional ownership and tax planning
together have a significant effect on earnings management.

Ketersediaan
AKU23/002AKU 23/002Prodi Akuntansi (Ruang Skripsi & Tesis)Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
AKU 23/002
Penerbit
Jakarta : Universitas Trilogi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
AKU
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Taxation
Trilogi University--Accounting
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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