PENGARUH CORPORATE GOVERNANCE, BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2016)

Yenny Dwi Handayani

Abstract


This study aims to examine the effect of corporate governance, book tax differences on earnings management. Corporate governance in this study uses a proxy of the effectiveness of the board of commissioners and the effectiveness of the audit committee developed by Hermawan Ancella (2009). Using the consumer goods manufacturing sector listed on the Stock Exchange in the 2014-2016 period as a research sample with 99 observation data. Data analysis techniques using multiple liner regression, with SPSS version 21 software. The results showed that the effectiveness of the board of commissioners has no effect on earnings management, audit committee effectiveness does not affect earnings management, permanent differences have a significant positive effect on earnings management, time/ temporary differences affect on earnings management.

 


Keywords


Corporate Governance; Book tax Differences; earnings manajement

Full Text:

PDF

References


Adel, W. D. (2016). Book-Tax Differences and the Persistence of Earnings and Accruals: Tunisian Evidence. Asian Social Science. Vol. 12, No. 6.

Aditama, F., & Purwaningsih. (2014). Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Non Manufaktur yang Terdaftar di Bursa Efek Indonesia. Modus, Vol. 26, Hal. 33-50.

Anggana dan Prastiwi. 2013. Analisis Pengaruh Corporate Governance terhadap Praktik Manajemen Laba. Diponegoro Journal of Accounting Volume 2 Nomor 3 Tahun 2013, Halaman 1 ISSN (Online): 2337-3806

Annisa. (2017). Pengaruh Book Tax Differences Terhadap Manajemen Laba. Skripsi. Universitas Mercu Buana. Jakarta

Astutik. R. E. P., & Titik. M. (2016). Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen laba. Jurnal Ilmu dan Riset Akuntansi, Vol. 5, Surabaya.

Dechow, P. M., Sloan, R. G. & Sweeney, A. P. (1995). Detecting Earnings Management. The Accounting Review, 70(2), 193-225.

Ghozali, Imam. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS 21. Edisi 7, Penerbit Universitas Diponegoro, Semarang.

Hendrawati. (2015). Analisis Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba. Skripsi. Universitas Hasanuddin. Makasar.

Hermawan, Ancella. (2009). Pengaruh Efektifitas Dewan Komisaris dan Komite Audit, Kepemilikan oleh Keluarga dan Peran Monitoring Bank terhadap Kandungan Informasi Laba. Disertasi S3 Program Ilmu Akuntansi. Universitas Indonesia.

Ifada, L. M., & Wulandari, N. (2015). The Effect of Deferred Tax and Tax Planning toward Earnings Management Practice: An Empirical Study on NonManufacturing Companies Listed in Indonesia Stock Exchange in Period of 2008-20012. Internation Journal of Organizational Innovation.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial behaviour, agency Cost and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.

Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193-228.

Lestari, B. (2011). Analisis Pengaruh Book-Tax Differences Terhadap Pertumbuhan Laba. Jakarta

Martinez, A. L., Tolentino, T. B., & Monte, D. S. (2016). Book Tax Differences, Earnings Persistence and Tax Planning Before and After the Adoption of IFRS in Brazil. Advances in Scientific and Applied Accounting. Vol. 9, No. 2, Hal. 162-180.

Niki, Lukviarman. (2016). Corporate Governance menuju penguatan konseptual & implemetasi di Indonesia. Penerbit PT Era Adicitra Intermedia. Solo

Rahmawati, A. K. (2017). Manajemen Laba, Large Book-Tax Differences, dan Persistensi Laba.

Resmi, Siti. (2017). Perpajakan Teori dan Kasus. Edisi 10. Penerbit Salemba Empat. Jakarta

Sari, D. P., & Purwaningsih. A. (2014). Pengaruh Book Tax Differences Terhadap Manajemen Laba. Modus, Vol. 26, hal. 121-131.

Sari, N. H., & Ahmar, N. (2014). Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Indutri Manufaktur di Bursa Efek Indonesia. Jurnal Akuntansi dan Keuangan. Vol. 16, No. 1

Sebayang, H. B., & Veronica, S. (2014). Analisis Perbandingan Model Pengukuran Manajemen Laba. Universitas Indonesia.

Stubben, S. R. (2010). Discretionary Revenues as a Measure of Earnings Management. The Accounting Review, 85(2), 695-717.

Suandy, Erly. (2016). Perencanaan Pajak. Edisi 6. Penerbit Salemba Empat, Jakarta

Sulistyanto, H. S. (2008). Manajemen laba (Teori dan Model Empiris). Jakarta: Grasindo, Hal. 42.

Sumomba, C. R., & Hutomo, S. (2016). Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba.

Utami, Wiwik. (2005). Pengaruh Manajemen Laba Terhadap Biaya Modal Ekuitas (Studi Pada Perusahaan Publik Sektor Manufakur). Symposium Nasional Akuntansi VII, Solo

Waluyo. (2016). The Relationship between Book Tax Differences and Earnings Growh Within Indonesian Manufacturing Firms. Research Journal of Finance and Accounting, Vol. 7, No. 18.

Wang, Y., Butterfield. S., & Campbell. M. (2016). Deferred Tax Items as Earnings Management Indicators. International Management Review. Vol. 12, No. 2.

Wijayanti. S. (2016). Pengaruh Beban Pajak Tangguhan Terhadap Persistensi Laba dan Manajemen Laba Pada Perusahaan Manufaktur. Jurnal Akuntansi Unesa, Vol. 4, No. 2

Yulianti. (2005). Kemampuan Beban Pajak Tangguhan Dalam Mendeteksi Manajemen laba. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 2, No. 1

Sumber lain: www.idx.co.id




DOI: http://dx.doi.org/10.35448/jrat.v11i2.4264

Refbacks

  • There are currently no refbacks.


pISSN 1979-682X    eISSN 2528-7443

Creative Commons License

Jurnal Riset Akuntasi Terpadu (JRAT) is licensed under a Creative Commons Attribution 4.0 International License