Pengaruh Beban Pajak Tangguhan Dan Mekanisme Corporate Governance Pada Manajemen Laba
| Main Authors: | Andika, I Wayan, Putri, I G. A. M Asri Dwija |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37156 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/37156/24341 |
Daftar Isi:
- dan pihak pemegang saham tidak jarang menimbulkan konflik mengingat informasi lebih banyak dimiliki oleh manajemen yang dapat bertindak opurtunistik dengan tindakan manajemen laba. Beban pajak tanguhan dapat digunakan untuk mendeteksi manajemen laba. Penerapan Good Corporate Governance (GCG) merupakan kewajiban perusahaan agar terciptanya keselarasan antara kepentingan agen dan prinsipal. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh beban pajak tangguhan dan mekanisme CG yaitu dewan direksi, dewan komisaris independen, komite audit independen, kepemilikan institusional dan kepemilikan manajerial. Populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penentuan sampel menggunakan teknik purposive sampling. Regresi linier berganda sebagai alat analisis data. Berdasarkan hasil analisis ditemukan bahwa beban pajak tangguhan dewan direksi, dewan komisaris independen, komite audit independen, kepemilikan institusional dan kepemilikan manajerial berpengaruh positif signifikan pada manajemen laba. Kata kunci: Manajemen Laba, Beban Pajak Tangguhan, Mekanisme Corporate Governance.
- ABSTRACT Contracts between the management and the shareholder are not uncommon to cause conflict because more information is owned by management that can act opportunistically one of them with the action of earnings management. The deferred tax can be used to detect earnings management. Implementation of Good Corporate Governance (GCG) is a company's obligation to create alignment between the interests of agents and principals. This study aims to obtain empirical evidence of the effect of deferred tax expense and CG mechanisms: boards of directors, independent board of commissioners, independent audit committees, institutional ownership and managerial ownership. The population of manufacturing companies listed on the Indonesia Stock Exchange (BEI). Determination of sample using purposive sampling technique. Multiple linear regression as data analysis instrument. Based on the results of the analysis found that the deferred tax expense, independent board of commissioners, independent audit committees, institutional ownership and managerial ownership have a significant positive effect on earnings management. Keywords: Earnings Management, Deferred Tax Expense, Corporate Governance Mechanism.