Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi
DOI:
https://doi.org/10.51903/kompak.v17i1.1789Kata Kunci:
Profit Management, Tax Avoidance, Corporate GovernanceAbstrak
Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact of Real and Accrual Profit Management and Tax Avoidance with the Corporate Governance Mechanism as Moderation. Method: The population in the research conducted was 171 companies, of which 171 companies were listed on the CGPI and BEI Index in a 6 year time span, namely 2017-2022. The technique used in the research carried out was the purposive sampling method. Results: After conducting the research, it was found that Real and Accrual Profit Management and Tax Avoidance Produce a Positive Influence, which means it has an influence on Company Value. Likewise, with the Corporate Governance mechanism as Moderation, Real Profit Management and Accruals and Tax Avoidance produce a Positive Influence, which means it has an influence on Company Value.
Referensi
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Sujoko, U. S. (2007). Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Intern dan Faktor Ekstern Terhadap Nilai Perusahaan. Jurnal Manajemen Dan Kewirausahaan, 9, No. 47.
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Yulfaida, D. Z. (2012). Pengaruh Size, Profitabilitas, Profile, Leverage, dan Ukuran Dewan Komisaris Terhadap Pengungkapan Tanggung Jawab Social Perusahaan di Bursa Efek Indonesia. Journal of Accounting and Economics, 1, No.1.
Barney, J., & Ouchi, W. (Eds. . (1986). Organizational economics.
Berle, A., & Means, G. (1932). The modern corporation and private property.
Brigham, Eugene R., dan Houston, J. F. (2013). Dasar-Dasar Manajemen Keuangan. In Edisi 11 Buku 2.Buku 2. Salemba Empat.
Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax Avoidance and Firm Value: Evidence From China. Nankai Business Review International, 25-42.
Cohen, D. A dan Zarowin, P. (2010). Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings. Journal of Accounting and Economics, 50, 2–19.
Davies, M., & Prince, M. (2010). Advertising agency compensation, client evaluation and switching costs: An extension of agency theory. Journal of Current Issues and Research in Advertising, 32(1), 13–31.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. In Academy of Management Review (pp. 57–74.).
Fatayatiningrum, D. (2011). Analisis Pengaruh Manajemen Laba dan Mekanisme Corporate Governance Terhadap Corporate Environmental Disclosure. Universitas Diponegoro.
Ghoshal, S. (2005). Bad management theories are destroying good management practices.
Halim, A., dan Kusufi, S. (2012). Akuntansi Sektor Publik. Salemba Empat.
Harahap, S. S. (2011). Teori Akuntansi Edisi Revisi 2011. Rajawali Persada.
Haruman, T. (2008). Pengaruh Struktur kepemilikan Terhadap Keputusan Keuangan dan Nilai Perusahaan Survey Pada Perusahaan Manufaktur di PT. BEI. . Pontianak. In Simposium Nasional Akuntansi XI.
Heracleous, L. (2010). Rethinking agency theory: The view from law. Academy of Management Review, 35, 294–314.
Herawaty, V. (2008). Peran Praktek Corporate Governance Sebagai Moderating Variable Dari Pengaruh Earnings Management Terhadap Nilai Perusahaan. . Simposium Nasional Akuntansi XI Pontianak, Juli 2008, 23–24.
Herawaty, V. (2008). Peran Praktek Corporate Governance sebagai Moderating Variable dan Pengaruh Earnings Management Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan, 10 No. 2, 97–108.
Hirsch, P., Michaels, S., & Friedman, R. (1987). “Dirty hands” versus “clean models”: Is sociology in danger of being seduced by eco- nomics? Theory and Society,. 16, 317– 336.
Jensen, M. C. (1983). Organization theory and methodology. In Accounting Review (pp. 319–339).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs.
Jossey-Bass. Berle, A., & Means, G. (n.d.). The modern corporation and private property. In 1932.
Kasmir. (2016). Analisis Laporan Keuangan. PT. Raja Grafindo Persada.
Lestari, L.S. dan Pamudji, S. (2013). Pengaruh Earnings Management Terhadap Nilai Perusahaan Dimoderasi Dengan Praktik Corporate Governance. Universitas Diponegoro.
Lestari, N. dan S. A. N. (2018). Pengaruh Manajemen Laba Dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Kualitas Audit Sebagai Variable Moderasi. Journal of Applied Accounting And Taxation, 3 No. 1, 99–109.
Noerirawan. (2012). Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Nilai Perusahaan. Jurnal Akuntansi, 1 No. 2, 4.
Nugraha, Novia Bani., dan Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak. o. Jurnal Universitas Diponegoro, 4, No.4.
Petersen, T. (1993). The economics of organizations: The principal- agent relationship. In Acta Sociologica (pp. 277–293).
Pohan, C. (2013). Manajemen Perpajakan. PT. Gramedia Pustaka Utama.
Pohan, C. (2013). Manajemen Perpajakan. PT. Gramedia Pustaka Utama.
Roychowdhury, S. (2006). Earning Management Through Real Activities Manipulation. Journal of Accounting and Economics, 42, 335–370.
Scott, W. R. (2012). Financial Accounting Theory Fifth Edition. Pearson Education Canada.
Setiyaningsih. (2018). Peran Kepemilikan Institusional dan Transparansi Perusahaan sebagai Pemoderasi pada Hubungan Penghindaran Pajak Dengan Nilai Perusahaan. Accounting Global Journal ISSN, 2, No. 1, 49–63.
Smith, A. (1952). An inquiry into the nature and causes of wealth of nations (1776). In Great books of the Western world (pp. 291–376). Encyclopedia Britannica.
Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif R&B. Alfabeta.
Sujoko, U. S. (2007). Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Intern dan Faktor Ekstern Terhadap Nilai Perusahaan. Jurnal Manajemen Dan Kewirausahaan, 9, No. 47.
Sumarsan, T. (2013). Perpajakan Indonesia (3rd ed.). PT. Indeks. Andi Candra.
Yulfaida, D. Z. (2012). Pengaruh Size, Profitabilitas, Profile, Leverage, dan Ukuran Dewan Komisaris Terhadap Pengungkapan Tanggung Jawab Social Perusahaan di Bursa Efek Indonesia. Journal of Accounting and Economics, 1, No.1.
Unduhan
Diterbitkan
2024-04-05
Cara Mengutip
Erwan Hidayat, & Jaelani Jaelani. (2024). Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(1), 249–262. https://doi.org/10.51903/kompak.v17i1.1789
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