Purmianingrum, Aniza (2024) Pengaruh Tax Planning, Kinerja Keuangan dan Kebijakan Dividen terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2019-2023). S1 thesis, Universitas PGRI Madiun.
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Abstract
Aniza Purmianingrum. 2024. The influence of Tax Planning, Financial Performance and Dividend Policy on Profit Management with Managerial Ownership as a Moderating Variable in Property and Real Estate Companies in 2019-2023. Thesis. Accounting Study Program, Faculty of Economics and Business, PGRI Madiun University. Supervisor (1) Dr.Anny Widiasmara, S.E., M.Si., CSRS., Supervisor (II) Heidy Paramitha Devi, S.Pd., M.Si., CSRS. This study aimed to test and determine the effect of Tax Planning, Financial Performance and Dividend Policy towards Earnings Management with Managerial Ownership as a Moderating Variable. The population used in this study was the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange. The data used was a type of quantitative data. The existence of a population using a sampling technique with a purposive sampling method, namely the selection of samples with criteria that have been determined by the researcher. Based on the results of sample selection using the purposive sampling method, 47 sample companies were obtained from a population of 92 property and real estate companies listed on the Indonesia Stock Exchange which were taken over a period of 5 years, namely the period 2019-2023. So, in that period 235 observation data samples were obtained that met the criteria. The data for this study were obtained from published annual reports and financial report data from www.idx.co.id. The analysis technique in this study uses binary logistic regression with SPSS software version 25. The results of this study indicate: Tax Planning and Dividend Policy do not affect Earnings Management, while Financial Performance affects Earnings Management. Managerial Ownership is able to moderate Tax Planning, but is unable to moderate Financial Performance and Dividend Policy on Earnings Management. Keywords: Tax Planning, Financial Performance, Dividend Policy, Earnings Management, Managerial Ownership
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Keywords: Tax Planning, Financial Performance, Dividend Policy, Earnings Management, Managerial Ownership |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANIZA PURMIANINGRUM ANIZA |
| Date Deposited: | 07 Oct 2024 04:41 |
| Last Modified: | 07 Oct 2024 04:41 |
| URI: | http://eprint.unipma.ac.id/id/eprint/2084 |
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