PENGARUH REPUTASI AUDITOR, ASIMETRI INFORMASI, BEBAN PAJAK TANGGUHAN, LEVERAGE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014

Siregar, Nurhafni (2016) PENGARUH REPUTASI AUDITOR, ASIMETRI INFORMASI, BEBAN PAJAK TANGGUHAN, LEVERAGE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah terdapat pengaruh reputasi auditor, asimetri informasi, beban pajak tangguhan, leverage dan earnings power terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014. Penelitian ini bertujuan untuk menguji adanya pengaruh reputasi auditor, asimetri informasi, beban pajak tangguhan, leverage dan earnings power terhadap manajemen laba. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014. Pemilihan sampel dilakukan dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan maka jumlah perusahaan yang memenuhi syarat sebagai sampel adalah sebanyak 126 perusahaan. data diperoleh dengan cara mendownload data dari situs www.idx.co.id dan www.duniainvestasi.com. Metode analisis data yang digunakan adalah analisis regresi linear berganda, tetapi data tidak terdistribusi secara normal, sehingga tidak memenuhi syarat model regresi maka digunakan uji statistic nonparametric uji korelasi Spearman untuk melihat hubungan antar variabel dengan bantuan SPSS 21. Hasil penelitian uji statistik Spearman dengan tingkat signifikan 5% menunjukkan variabel Reputasi Auditor (0,408 > 0,05) maka Ha ditolak, Asimetri Informasi (0,385 > 0,05) maka Ha ditolak, Beban Pajak Tangguhan (0,299 > 0,05) maka Ha ditolak, Leverage (0,073 > 0,05) maka Ha ditolak, dan Earnings Power (0,019 < 0,05) maka Ha diterima.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorTriadiarti, Yulita197407011999032001
Call Number: SK-2016 AKT 054
Keywords: Manajemen Laba; Reputasi Auditor; Asimetri Informasi; Beban Pajak Tangguhan; Leverage; Earnings Power.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 09 Jun 2016 01:23
URI: http://digilib.unimed.ac.id/id/eprint/5641

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