Pengaruh Manajemen Laba Terhadap Nilai Perusahaan dengan Perencanaan Pajak sebagai Variabel Mediasi

Pinasthi, Mutiara Riyan (2018) Pengaruh Manajemen Laba Terhadap Nilai Perusahaan dengan Perencanaan Pajak sebagai Variabel Mediasi. Jurnal thesis, STIE YKPN.

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Abstract

The first objective of this research is to examine the effect of earnings management on tax planning. The second objective of this research is to examine the effect of earnings management on firm value. The third objective of this research is to examine the effect of tax planning on firm value. The fourth objective of this research is to examine whether tax planning can mediate the influence between earnings management and firm value. The sample in this research uses purposive sampling method, with the final sample used consisting of 40 manufacturing companies in the 2013-2017 period that met the criteria as research sample. The method of analysis in this study is SEM analysis using PLS. This research produces several conclusions. First, it shows that accrual earnings management does not have a positive effect on tax planning. Second, it shows that real earnings management does not have a positive effect on tax planning. Third, accrual earnings management does not have a significant negative effect on firm value. Fourth, real earnings management has a positive effect on firm value. Fifth, tax planning has a positive effect on firm value. Sixth, tax planning mediates the effect of accrual earnings management with firm value. Seventh, tax planning mediates the effect of accrual earnings management with firm value.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number PIN p 403/2018
Uncontrolled Keywords: accrual earnings management, real earnings management, tax planning, firm value
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 05 Jul 2019 03:29
Last Modified: 05 Jul 2019 03:29
URI: http://repository.stieykpn.ac.id/id/eprint/222

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