Dapatkah Kepemilikan Institusional Memoderasi Pengaruh Perencanaan Pajak Terhadap Kualitas Laba?
Abstract
This study aims to obtain empirical evidence regarding the effect of managerial ownership, tax planning, and information asymmetry on earnings quality with institutional ownership as a moderating variable in Property and Real estate Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used was purposive sampling method. The company sample is 13 companies with 3 years of observation, then 39 observations are obtained. The data analysis technique used multiple regression for panel data. The results show that managerial ownership has a positive effect on earnings quality and institutional ownership is able to moderate the effect of managerial ownership and tax planning on earnings quality. This research indicates that the tax authorities in Indonesia should update and improve the existing system so that they can better monitor the actions of taxpayers.
Keywords: Managerial Ownership; Tax Planning; Institutional Ownership; Earnings Quality.
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References
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Arthawan, P. T., & Wirasedana, I. W. P. (2018). Pengaruh Kepemilikan Manajerial, Kebijakan Utang Dan Ukuran Perusahaan Terhadap Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 22(1), 1–29. https://doi.org/10.24843/eja.2018.v22.i01.p01
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Erawati, T., & Lestari, N. A. (2019). Pengaruh Perencanaan Pajak (Tax Planning), Kualitas Audit Dan Kepemilikan Institusional Terhadapa Manajemen Laba. Jurnal Akuntansi, 7(1), 98–111. https://doi.org/10.24964/ja.v7i1.686
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Mudjiyanti, R. (2018). The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management.
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Mustikawati, A., & Cahyonowati, N. (2015). Pengaruh Asimetri Informasi Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Diponegoro Journal Of Accounting, 4(4), 1–8.
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Utari, N. P. L. A., & Sari, M. M. R. (2016). Pengaruh Asimetri Informasi, Leverage, Kepemilikan Manajerial Dan Kepemilikan Institusional Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1886–1914.
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Wibowo, R. A. (2020). Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia. Journal of Business Management Review, 1(3), 172–185. https://doi.org/10.47153/jbmr13.372020
Wijayanti, E. D., & Mukti, A. H. (2018). Pengaruh Diversifikasi Perusahaan Dan Asimetri Informasi Terhadap Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Seminar Nasional Cendekiawan, 4(2), 993–1001.
Wirawan, I. M. D. S. (2020). Kepemilikan Institusional sebagai Pemoderasi Pengaruh Perencanaan Pajak dan Profitabilitas pada Manajemen Laba. E-Jurnal Akuntansi, 30(9), 2200–2215. https://doi.org/10.24843/eja.2020.v30.i09.p03
Wiryadi, A., & Sebrina, N. (2013). Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba. In WRA (Vol. 1, Issue 2).
Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The Effect Of Information Asymmetry, Firm Size, Leverage, Profitability And Employee Stock Ownership On Earnings Management With Accrual Model. International Journal of Business, Economics and Law, 8(2), 21–30.
Yunietha, & Palupi, A. (2017). Pengaruh Corporate Governance Dan Faktor Lainnya Terhadap Manajemen Laba Perusahaan Publik Non Keuangan (Vol. 19, Issue 1a). http://jurnaltsm.id/index.php/JBA
Yustiningarti, N. D., & Asyik, N. F. (2017). Pengaruh Asimetri Informasi, Mekanisme Corporate Governance Dan Kompensasi Bonus Terhadap Manajemen Laba.
Anggani, S., & Nazar, M. R. (2015). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Leverage Terhadap Praktik Manajemen Laba (Studi Kasus pada Perusahaan yang Terdaftar di Indeks LQ45 Tahun 2011-2013).
Anggreningsih, K. Y., & Wirasedana, I. W. P. (2017). Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba (Vol. 19).
Arthawan, P. T., & Wirasedana, I. W. P. (2018). Pengaruh Kepemilikan Manajerial, Kebijakan Utang Dan Ukuran Perusahaan Terhadap Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 22(1), 1–29. https://doi.org/10.24843/eja.2018.v22.i01.p01
Astari, A. A. M. R., & Suryanawa, I. K. (2017). Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Vol. 20).
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management. In Source: The Accounting Review (Vol. 70, Issue 2).
Erawati, T., & Lestari, N. A. (2019). Pengaruh Perencanaan Pajak (Tax Planning), Kualitas Audit Dan Kepemilikan Institusional Terhadapa Manajemen Laba. Jurnal Akuntansi, 7(1), 98–111. https://doi.org/10.24964/ja.v7i1.686
Evodila, Erlina, & Kholis, A. (2020). The Effect of Information Asymmetry, Financial Performance, Financial Leverage, Managerial Ownership on Earnings Management with the Audit Committee as Moderation Variables. In Jurnal Mantik (Vol. 4, Issue 3). https://iocscience.org/ejournal/index.php/mantik
Handayani, R., Fitria, G. N., Indriyanto, E., & Molina. (2020). The Effect Of Tax Planning And Deferred Tax Expense To Earnings Management. EPRA International Journal of Research and Development, 5(6), 111–117. https://doi.org/10.36713/epra2016
Hashed, A. A., & Almaqtari, F. A. (2021). The impact of corporate governance mechanisms and ifrs on earning management in Saudi Arabia. Accounting, 7(1), 207–224. https://doi.org/10.5267/j.ac.2020.9.015
Indra, F., & Trisnawati, E. (2020). Pengaruh Modal Intelektual Terhadap Kualitas Laba Dengan Manajemen Laba Sebagai Pemediasi (Vol. 2, Issue 2020).
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.
Kusumaningtyas, M., Chariri, A., & Yuyetta, E. N. A. (2019). Information Asymmetry, Audit Quality, And Institutional Ownership On Earnings Management: Evidence From Mining Companies Listed On The Indonesia Stock Exchange. International Journal of Engineering and Advanced Technology, 8(5C), 126–139. https://doi.org/10.35940/ijeat.E1018.0585C19
Mudjiyanti, R. (2018). The Effect of Tax Planning, Ownership Structure, and Deferred Tax Expense on Earning Management.
Muiz, E., & Ningsih, H. (2018). Pengaruh Perencanaan Pajak, Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba. Jurnal Ekobis: Ekonomi, Bisnis & Manajemen, 8(2), 102–116.
Mustikawati, A., & Cahyonowati, N. (2015). Pengaruh Asimetri Informasi Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Diponegoro Journal Of Accounting, 4(4), 1–8.
Rahmawati, M., Khikmah, S. N., & Dewi, V. S. (2017). Pengaruh Kualitas Auditor dan Corporate Governance terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2016). 459–474.
Ratnawati, V., Hamid, M. A. A., & Popoola, O. M. J. (2016). The Interaction Effect of Institutional Ownership and Firm Size on the Relationship between Managerial Ownership and Earnings Management. www.icas.my
Safitri, K. D., Masitoh, E., & Rachmawati, R. (2019). The Effect Of Deferred Tax Assets, Deferred Tax Expense, Tax Planning And Managerial Ownership Of Earnings Management (Empirical Study of the LQ45 Company Listed on the Indonesia Stock Exchange in 2014-2017).
Saftiana, Y., Mukhtaruddin, Putri, K. W., & Ferina, I. S. (2017). Corporate governance quality, firm size and earnings management: Empirical study in Indonesia stock exchange. Investment Management and Financial Innovations, 14(4), 105–120. https://doi.org/10.21511/imfi.14(4).2017.10
Utari, N. P. L. A., & Sari, M. M. R. (2016). Pengaruh Asimetri Informasi, Leverage, Kepemilikan Manajerial Dan Kepemilikan Institusional Pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 15(3), 1886–1914.
Veronica, A. (2015). The Influence of Leverage and Its Size on the Earnings Management. In Research Journal of Finance and Accounting www.iiste.org ISSN (Vol. 6, Issue 8). Online. www.iiste.org
Wibowo, R. A. (2020). Can Institutional Ownership Moderate The Influence of Deferred Taxes and Tax Planning on Earnings Management? Evidence from Indonesia. Journal of Business Management Review, 1(3), 172–185. https://doi.org/10.47153/jbmr13.372020
Wijayanti, E. D., & Mukti, A. H. (2018). Pengaruh Diversifikasi Perusahaan Dan Asimetri Informasi Terhadap Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Seminar Nasional Cendekiawan, 4(2), 993–1001.
Wirawan, I. M. D. S. (2020). Kepemilikan Institusional sebagai Pemoderasi Pengaruh Perencanaan Pajak dan Profitabilitas pada Manajemen Laba. E-Jurnal Akuntansi, 30(9), 2200–2215. https://doi.org/10.24843/eja.2020.v30.i09.p03
Wiryadi, A., & Sebrina, N. (2013). Pengaruh Asimetri Informasi, Kualitas Audit, Dan Struktur Kepemilikan Terhadap Manajemen Laba. In WRA (Vol. 1, Issue 2).
Wiyadi, Trisnawati, R., Sasongko, N., & Fauzi, I. (2015). The Effect Of Information Asymmetry, Firm Size, Leverage, Profitability And Employee Stock Ownership On Earnings Management With Accrual Model. International Journal of Business, Economics and Law, 8(2), 21–30.
Yunietha, & Palupi, A. (2017). Pengaruh Corporate Governance Dan Faktor Lainnya Terhadap Manajemen Laba Perusahaan Publik Non Keuangan (Vol. 19, Issue 1a). http://jurnaltsm.id/index.php/JBA
Yustiningarti, N. D., & Asyik, N. F. (2017). Pengaruh Asimetri Informasi, Mekanisme Corporate Governance Dan Kompensasi Bonus Terhadap Manajemen Laba.
Published
2022-03-26
How to Cite
CHRISTABELLE, Angelica; TRISNAWATI, Estralita; FIRMANSYAH, Amrie.
Dapatkah Kepemilikan Institusional Memoderasi Pengaruh Perencanaan Pajak Terhadap Kualitas Laba?.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 3, p. 580-592, mar. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/80640>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i03.p02.
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