Varadila, Ratna (2021) PENGARUH FREE CASH FLOW DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DAN DAMPAKNYA PADA BIAYA MODAL EKUITAS. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan menguji pengaruh free cash flow dan perencanaa pajak terhadap manajemen laba dan dampaknya pada biaya modal ekuitas. Penelitian ini menggunakan leverage, profitabilitas, dan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017 sampai 2019. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling. Metode analisis regresi berganda digunakan untuk menguji pengaruh hubungan antar variabel. Hasil penelitian menunjukkan bahwa free cash flow berpengaruh negatif signifikan terhadap manajemen laba. Sedangkan perencanaan pajak tidak berpengaruh terhadap manajemen laba dan manajemen laba tidak berpengaruh terhadap biaya modal ekuitas. Leverage dan profitabilitas mampu mengontrol pengaruh free cash flow dan perencanaan pajak terhadap manajemen laba serta mengontrol manajemen laba terhadap biaya modal ekuitas, sedangkan ukuran perusahaan tidak mampu mengontrol pengaruh free cash flow dan perencanaan pajak terhadap manajemen laba serta manajemen laba terhadap biaya modal ekuitas This study aims to examine the effect of free cash flow and tax planning on earnings management and their impact on the cost of equity capital. This study uses leverage, profitability, and company size as control variables. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling method in this study using purposive sampling. Multiple regression analysis method is used to test the effect of the relationship between variables. The results showed that free cash flow had a significant negative effect on earnings management. Meanwhile, tax planning has no effect on earnings management and earnings management has no effect on the cost of equity capital. Leverage and profitability are able to control the effect of free cash flow and tax planning on earnings management and control earnings management on the cost of equity capital, while firm size is unable to control the effect of Free Cash Flowand tax planning on earnings management and earnings management on the cost of equity capital.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2299 NIM.17.05.52.0209 |
| Uncontrolled Keywords: | Free Cash Flow, Perencanaan Pajak, Manajemen Laba, Biaya Modal Ekuitas |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 07 Jun 2021 05:29 |
| Last Modified: | 07 Jun 2021 05:29 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7826 |
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