PENGARUH PENGHINDARAN PAJAK, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMAN LABA (Pada Perusahaan Manufaktur Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012 – 2016)

Januar Eky Pambudi, Imam Hidayat

Abstract


Tujuan dari penelitian ini untuk mengetahui pengaruh penghindaran pajak, ukuran perusahaan dan kepemilikan manajerial terhadap manajemen laba secara parsial pada perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI).Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2012-2016. Populasi penelitian meliputi semua consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016.Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel  6 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif, kepemilikan manajerial berpengaruh positif dan penghindaran pajak tidak berpengaruh terhadap manajemen laba.

 

Kata Kunci:   Manajemen Laba, Penghindaran pajak, Ukuran Perusahaan, Kepemilikan Manajerial


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DOI: http://dx.doi.org/10.31000/combis.v2i1.3105

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