Peran Pemoderasi Kepemilikan Institusional pada Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Kepemilikan Manajerial terhadap Manajemen Laba Akrual
Abstract views: 1291 | PDF downloads: 1364
Abstract
ABSTRACT
The purpose of this research is to identify, analyze, observe and test the deferred tax expense, tax planning, managerial ownership and institutional ownership as a moderating towards accrual earnings managementcompanies of oil and gas sector listed at the Indonesia Stock Exchange within 2011-2015 period. In this study, the total populations used are 45 financial reports of oil and gas companies listed in Indonesia Stock Exchange (BEI). The tests method is using Moderated Regression Analysis (MRA). Two groups of variables are used the accrual earnings management (as the dependent variable), and three independent variables (the deferred tax expense, tax planning and managerial ownership), and institutional ownership (as a variable moderation). The research data were tested by moderated regression analysis and residual test is used as an analytical technique. These results indicate that institutional ownership is able to moderate the relationship between deferred tax expense and managerial ownership on accrual earnings management while institutional ownership was not able to moderate the tax planning to the management of accrual earnings.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak kepemilikan manajerial dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba akrualpada perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Dalam penelitian ini yang menjadi populasi adalah sebanyak 45 laporan keuangan perusahaan pertambangan sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia (BEI). Pengujian menggunakan moderated regression analysis (MRA). Untuk variable yang di gunakan adalah manajemen laba akrual (variabel dependen) dengan tiga variabel independen (beban pajak tangguhan, perencanaan pajak dan kepemilikan manajerial) dan kepemilikan institusional (variabel moderasi). Data penelitian diuji dengan cara analisis regresi moderasi (moderated regression analysis) serta uji residual digunakan sebagai teknik analisis. Hasil penelitian ini menunjukan bahwa kepemilikan institusional mampu memoderasi hubungan antara beban pajak tangguhan dan kepemilikan manajerial terhadap manajemen laba akrual sedangkan kepemilikan institusional tidak mampu memoderasi perencanaan pajak terhadap manajemen laba akrual.
JEL Classification: G32, H25, M41
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).