PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, LEVERAGE, DAN FREE CASH FLOW TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Lestari, Dwi (2023) PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, LEVERAGE, DAN FREE CASH FLOW TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA. Other thesis, UPN "Veteran" Yogyajarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris pengaruh
tax planning, ukuran perusahaan, leverage, dan free cash flow terhadap manajemen
laba. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder
berupa laporan tahunan yang diperoleh dari website resmi Bursa Efek Indonesia
yaitu www.idx.com dan website resmi perusahaan terkait. Populasi dalam
penelitian ini adalah perusahaan manufaktur sub sektor food and beverage yang
terdaftar di Bursa Efek Indonesia pada periode 2019 – 2021. Metode pengambilan
sampel dilakukan dengan metode purposive sampling yang menghasilkan jumlah
sampel sebanyak 51 perusahaan. Teknik analisis yang digunakan adalah statistik
deskriptif, uji normalitas, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini
menunjukkan bahwa: (i) tax planning tidak berpengaruh terhadap praktik
manajemen laba, (ii) ukuran perusahaan tidak berpengaruh terhadap praktik
manajemen laba, (iii) leverage berpengaruh negatif terhadap praktik manajemen
laba, (iv) free cash flow berpengaruh negatif terhadap praktik manajemen laba.
Kata Kunci: Tax Planning, Ukuran Perusahaan, Leverage, Free Cash Flow,
Manajemen Laba
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ABSTRACT
This study aims to test and obtain empirical evidence of the effect of tax planning,
company size, leverage, and free cash flow on earning management. This research
uses a quantitative approach with secondary data in the form of annual reports
obtained from the official website of the Indonesia Stock Exchange, namely
www.idx.com and the official website of related companies. The population in this
study are manufacturing companies in the food and beverage sub-sector which are
listed on the Indonesia Stock Exchange in the period 2019 – 2021. The sampling
method was carried out using a purposive sampling method which resulted in a
total sample of 51 companies. The analytical techniques used are descriptive
statistics, normality tests, classical assumption tests, and hypothesis tests. The
results of this study show that: (i) tax planning has no effect on earnings
management practices, (ii) firm size has no effect on earnings management
practices, (iii) leverage has a negative effect on earnings management practices,
(iv) free cash flow has a negative effect on earnings management practice
Keywords: Tax Planning, Company Size, Leverage, Free Cash Flow, Earning
Management

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Tax Planning, Company Size, Leverage, Free Cash Flow, Earning Management
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	21 Jun 2023 02:31
Last Modified:	21 Jun 2023 02:31
URI:	http://eprints.upnyk.ac.id/id/eprint/36066

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