Pengaruh Good Corporate Governance, Kebijakan Dividen dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan yang Terdaftar dalam Index High Dividen 20 di Bursa Efek Indonesia. (The Influence of Good Corporate Governance, Dividend Policy, and Deferred Tax Expense on Earnings Management in Companies Listed in the High Dividend 20 Index on the Indonesia Stock Exchange).

Yuliatin, Binti (2024) Pengaruh Good Corporate Governance, Kebijakan Dividen dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan yang Terdaftar dalam Index High Dividen 20 di Bursa Efek Indonesia. (The Influence of Good Corporate Governance, Dividend Policy, and Deferred Tax Expense on Earnings Management in Companies Listed in the High Dividend 20 Index on the Indonesia Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

The research was conducted with the aim of examining whether good corporate governance, dividend policy, and deferred tax expense affect earnings management in companies listed on the high dividend 20 index on the Indonesia Stock Exchange during the period 2018-2022. This research was structured with a quantitative associative-causal approach to explain the cause-and-effect relationship between independent and dependent variables. The data used were secondary data in the form of financial statements and annual reports obtained from the relevant company websites and the IDX website. The sample in this study consisted of 10 companies selected using purposive sampling techniques based on specific criteria needed for this research. This research utilized the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach. Data analysis was carried out with outer model, inner model, and hypothesis testing processed using SmartPLS 4.0. The research results indicate that good corporate governance has a positive and significant effect on earnings management, dividend policy does not affect earnings management, and deferred tax expense has a negative and significant effect on earnings management.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: good corporate governance, dividend policy, deferred tax expenses, earnings management
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222000003 Binti Yuliatin
Date Deposited: 19 Aug 2024 02:31
Last Modified: 19 Aug 2024 02:31
URI: http://repository.untag-sby.ac.id/id/eprint/29970

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