Kurnianti, Dini (2017) Pengujian book-tax differences dan struktur kepemilikan terhadap discretionary accrual pada perusahaan manufaktur yang listed pada BEI tahun 2010-2015 / Dini Kurnianti. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
ABSTRAK Kurnianti Dini. 2017. Pengujian Book-Tax Differences dan Struktur Kepemilikan terhadap Discretionary Accrual pada Perusahaan Manufaktur yang Listed pada Bursa Efek Indonesia Tahun 2010-2015. Skripsi. Jurusan Akuntansi Program Studi S1 Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing Bety Nur Achadiyah S.Pd M.Sc. Kata Kunci Book-Tax Differences (BTD) Kepemilikan Institusional Kepemilikan Manajerial Discretionary Accrual. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh book-tax differences kepemilikan institusional dan kepemilikan manajerial terhadap discretionary accrual. Penelitian ini menggunakan metode kuantitatif dengan rancangan penelitian explanatory research. Pengumpulan data dilakukan dengan cara dokumentasi berupa laporan keuangan tahunan perusahaan manufaktur yang telah dipublikasi di BEI tahun 2010-2015. Pengambilan sampel menggunakan teknik purposive sampling sehingga terdapat 48 sampel dan pengujian hipotesis menggunakan analisis regresi berganda dengan tingkat signifikansi 5%. Analisis menggunakan SPSS (Statistical Package for Social Science) versi 20 for Windows. Hasil penelitian menunjukkan bahwa semua hipotesis diterima yang berarti book-tax differences (BTD) berpengaruh positif terhadap discretionary accrual kepemilikan institusional berpengaruh negatif terhadap discretionary accrual dan kepemilikan manajerial berpengaruh negatif terhadap discretionary accrual Keterbatasan penelitian ini yaitu memiliki nilai Adjusted R square sebesar 0 280. Oleh karena itu penelitian selanjutnya diharapkan dapat menambah menambahkan variabel ABTD (abnormal book-tax differences) yang mengandung informasi perencanaan pajak. ABSTRACT Kurnianti Dini. 2017. Testing Book-Tax Differences and Structure of Ownership to Discretionary Accrual on Manufacturing Companies Listed in Indonesia Stock Exchange Year 2010 to 2015. Essay. Department of Accounting Accounting S1 Studies Program Faculty of Economics University Negeri Malang. Supervisor Bety Nur Achadiyah S.Pd M.Sc. Keywords Book-Tax Differences (BTD) Institutional Ownership Managerial Ownership Discretionary Accrual. The purpose of this research was to determine the effect of book-tax differences institutional ownership and managerial ownership to discretionary accrual. This study uses a quantitative method with a explanatory research. The data collection was done by documentation in the form of financial statements that have been published manufacturing company on the Indonesia Stock Exchange 2010-2015. Sampling using purposive sampling techniques so that there are 48 samples and hypothesis testing using multiple regression analysis with significance level of 5%. Analysis using SPSS (Statistical Package for Social Science) version 20 for Windows. The results showed that all hypothesis is accepted which means book-tax differences (BTD) has positive influence on discretionary accruals institutional ownership negatively affect discretionary accruals and managerial ownership negatively affect discretionary accrual. Limitations of this research that has the value of Adjusted R square of 0.280. Therefore further research is expected to add variable ABTD (abnormal book-tax differences) that contains information about tax planning.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 26 Jul 2017 04:29 |
| Last Modified: | 09 Sep 2017 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/37341 |
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