Inovasi Pengelolaan Manajemen Laba Sektor Perkebunan: Perspektif Fundamental Financial

S Sriyono

doi:10.25273/inventory.v5i1.8261

Inovasi Pengelolaan Manajemen Laba Sektor Perkebunan: Perspektif Fundamental Financial

S Sriyono

Abstract

Abstrak.Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan Firm Size terhadap Manajemen Laba.. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi dalam penelitian ini perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan menggunakan metode purposive sampling. Sampel didalam penelitian ini sebanyak 50 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diambil dari Bursa Efek Indonesia. Analisis data menggunakan analisis Eviews 9 dengan tujuan menguji Perencanaan Pajak (X₁), Profitabilitas (X₂), Beban Pajak Tangguhan (X₃), Firm Size (X₄) terhadap Manajemen Laba (Y). Hasil penelitian ini menunjukkan bahwa secara simultan terdapat pengaruh yang signifikan antara Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan Firm Size terhadap Manajemen Laba. Sedangkan secara parsial Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan tidak memiliki pengaruh signifikan terhadap Manajemen Laba. Firm Size memiliki pengaruh signifikan terhadap Manajemen Laba..

Keywords

Perencanaan Pajak, Profitabilitas, Beban Pajak Tangguhan dan Firm Size

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