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Kembali| NIM (Student Number) | C1L009034 |
|---|---|
| Nama Mahasiswa | ABDUL AZIS |
| Judul Artikel | The Influence of Good Corporate Governance on Aggressive Tax Action Through Earnings Management |
| Abstrak | ABSTRAK Penelitian ini mencoba untuk menguji pengaruh mekanisme tata kelola perusahaan (corporate governance mechanism) terhadap earnings management. Penelitian ini juga akan mencoba menguji pengaruh earnings management itu sendiri terhadap tindakan pajak agresif. Dengan menggunakan sampel sebanyak 24 perusahaan yang termasuk dalam CGPI tahun 2011, dengan laporan keuangan mulai tahun 2008 - 2011. Metode analisis yang digunakan dalam penelitian ini adalah multiple regression dan simple regression. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh negatif signifikan terhadap earnings management, kepemilikan manajerial tidak berpengaruh terhadap earnings management, komposisi dewan komisaris berpengaruh negatif signifikan terhadap earnings management, ukuran dewan komisaris berpengaruh negatif signifikan terhadap earnings management, komite audit tidak berpengaruh terhadap earnings management, dan earnings management berpengaruh positif signifikan terhadap aggressive tax action. |
| Abstrak (Inggris) | The objective of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership, composition of the board commissioners, size of the board commissioners and Audit Committee on earnings management. This study also examines influence of earnings management on aggressive tax actions. This study take sample from 24 companies in the CGPI 2011, which were published in financial report from 2008, 2009, 2010 and 2011. The method of analysis of this research used multiple regression and simple regression. There are two structural equation model to examine the influence of Good Corporate Governance on Earnings Management and the influence of Earnings Management on Aggressive Tax Action. The results of this study that (1) institutional ownership had negative significant influence to earnings management. (2) managerial ownership does not have significant influence to earnings management. (3) composition of the board commissioners had negative significant influence to earnings management . (4) size of the board commissioners had negative significant influence to earnings management.(5) audit committee does not have significant influence to earnings management. (6) earnings management had positive significant influence to aggressive tax action. |
| Kata Kunci | Kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris, ukuran dewan komisaris, komite audit, Earnings Management, Aggresive Tax Action |
| Nama Pembimbing 1 | Drs. Bambang Agus Pramuka, M.Acc., Ph.D., Ak |
| Nama Pembimbing 2 | Dra. Triani Arofah, MSi., Ak |
| Tahun | 2013 |
| Jumlah Halaman | 23 |
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