Analisis Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Makanan & Minuman yang Terdaftar di BEI Periode 2015-2019

Kayitno, Tiara and ., Erion, S.E., M.M., M.Phill (2022) Analisis Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Makanan & Minuman yang Terdaftar di BEI Periode 2015-2019. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

TIARA NGESTI KAYITNO. Analisis Pengaruh Agresivitas Pajak, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI periode 2015-2019. Di bawah bimbingan bapak ERION. Tujuan penelitian ini adalah menganalisis pengaruh agresivitas pajak, leverage, dan profitabilitas terhadap manajemen laba pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2015-2019. Metode analisis yang digunakan dalam penelitian ini yaitu metode analisis deskriptif kuantitatif. Alat analisis yang digunakan adalah analisis faktor dengan menggunakan alat bantu IBM SPSS Versi 25. Sampel penelitian ini adalah perusahaan Makanan dan Minuman yang terdaftar di BEI menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder dari laporan keuangan tahunan perusahaan yang terdaftar di BEI periode 2015-2019. Hasil penelitian variabel agresivitas pajak dan profitabilitas terdapat pengaruh signifikan terhadap manajemen laba. Variabel leverage tidak terdapat pengaruh secara signifikan terhadap manajemen laba. Secara simultan, agresivitas pajak (X1), leverage (X2), dan profitabilitas (X3) berpengaruh secara signifikan terhadap manajemen laba (Y) pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2015-2019.
Kata kunci : Agresivitas Pajak, Profitabilitas, Leverage, Manajemen Laba.

ABSTRACT
TIARA NGESTI KAYITNO. Analysis of the Effect of Tax Aggressiveness, Leverage, and Profitability on Earnings Management in Pharmaceutical and Telecommunication Companies Listed on the IDX for the 2015-2019 period. Under the guidance of Mr. ERION. The purpose of this study was to analyze the effect of tax aggressiveness, leverage, and profitability on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical method used in this research is descriptive quantitative analysis method. The analytical tool used is factor analysis using IBM SPSS Version 25. The sample of this research is pharmaceutical and telecommunications companies listed on the Stock Exchange using purposive sampling method. This study uses secondary data from the annual financial statements of companies listed on the IDX for the 2015-2019 period. The results of the research on tax aggressiveness and profitability variables have a significant effect on earnings management. Leverage variable has no significant effect on earnings management. Simultaneously, tax aggressiveness (X1), leverage (X2), and profitability (X3) have a significant effect on earnings management (Y) in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period.
Keywords: Tax Aggressiveness, Profitability, Leverage, Earnings Management.

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 24 Feb 2025 07:39
Last Modified: 24 Feb 2025 07:39
URI: https://repository.itb-ad.ac.id/id/eprint/394

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