Pengaruh Mekanisme Corporate Governance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

Maharani, Woro Tri Katon Widya Budi and , Drs. Suyatmin Waskito Adi, M.Si (2018) Pengaruh Mekanisme Corporate Governance Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to examine the effect of corporate governance and deferred tax expense on earnings management. Independent variables used in this study is institutional ownership structure, the structure of managerial ownership, independent board, auditcommittee. This study was conducted using data from documentation using www.idx.co.id, annual report. The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on theIndonesia Stock Exchange (IDX) 2014-2016. The research sample consists of 89years firm of listed manufacturing companies in Indonesia. The results showed simultaneous variable institutional ownership structure , the structure of managerial ownership and independent board, auditcommittee, and deferred tax expense have a significant effect on earnings management. However, only partial deferred tax expense is a significant effect on earnings management.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Corporate governance, Deferred Tax Expense, Earnings Management
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: WORO TRI KATON WIDYA BUDI MAHARANI
Date Deposited: 07 Feb 2018 07:26
Last Modified: 07 Feb 2018 07:26
URI: http://eprints.ums.ac.id/id/eprint/59495

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