PERAN PEMODERASI KEPEMILIKAN INSTITUSIONAL ATAS PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP BIAYA HUTANG
Keywords:
Tax Planning, Firm Size, Cash Flow Operation, Institusional Ownership and Cost of Debt.Abstract
The purpose of this study is to analyze the effect of the tax planning, firm size and cash flow operation on company’s cost of debt with institutional ownership as the moderation. This study design is using an explanatory method with quantitative approach. This study uses secondary data sources, such as data of the company's financial statements in the form of balance sheet, profit and loss, cash flow. The sample in this study is the companies in index LQ45 listed in Indonesia Stock Exchange 2014-2018. Data that obtained analyzed by multiple linear regression analysis. The Result of this study states that, there is the negative impact and significant of tax planning, firm size and cash flow operation to cost of debt. The result also to showed that institutional ownership have strenghtening by firm tax planning dan cash flow operation on cost of debt, while institutional ownership can not strengthen the negative impact the relationship between firm size with the cost of debt.References
Angraini, Dina, Desi Handayani dan Rangga Putra ananto. 2017. Analisis Pengaruh Tax Planing
terhadap ekuitas perusahaan. Jurnal of applied Accounting and Taxation. ISSN : 2548-9925.
Amanda, Felicia dan Meiriska Febrianti. 2015. Analisis pengaruh beban pajak kini, beban pajak
tangguhan dan basis akrual terhadap manajemen laba. Jurnal ultima Accounting. Vol 7 no. 1
Aditama, Ferry. 2014. Pegaruh perecanaan pajak terhadap manajemen laba pada perusahaan
nonmanufaktur yang terdaftar di bursa efek Indonesia. ISSN 0852-1875.
Ardiati, Aloysia Yanti dan Yanuariska, Maria Dini. 2018. Pengaruh Kondisi keuangan, Audit Tenur,
dan Ukuran KAP terhadap Opini Going Concern pada perusahaan manufaktur yang Terdaftar di BEI
tahun 2012-2016. Jurnal Maksipreneur. Vol. 7 No. 2
Astutik, Ratna Eka Puji. 2016. Pengaruh perencanaan pajak dan Beban pajak tangguhan terhadap
manajemen laba. Jurnal Ilmu dan Reset akuntansi . Vol 5, No 3.
Budi, Prianto. 2016. Teori dan Aplikasi Manajemen Pajak. Jakarta : Pratama indomitra
Boedhi, Nico Radityo dan Dewi Ratnaningsih. 2015. Pengaruh Kulaitas Audit terhadap Manajemen
Laba melalui Aktivitas Rill. Jurnal Ilmu dan Reset akuntansi . Vol 8, No 4.
Chen, S., Chen, X., Cheng, Q., dan Shevlin, T. 2014. Are Family Firms More Tax Agressive than Nonfamily Firms?. Journal of Financial Economic, 95, page.41-61.
Christiani, Ingrid dan Yeterina Widi Nugrahanti. 2014. Pengaruh Kualitas Audit terhadap Manajemen
Laba. Jurnal Akuntansi dan Keuangan Vol 16, No. 1.
Cooper, Donald R., dan Pamela, S. Schindler. 2011. Metode Riset Bisnis, Volume 1. PT Media Global
Edukasi. Jakarta
DeAngelo, Linda Elizabeth. 1981. Auditor Size And Audit Quality. Journal of Accounting and
Economics, 3(3). 1981, pp. 183-199.
Ettredge, Michael L, Karla Johnstone, Mary stone and Qian Wang. 2011. The effect of company size,
Corporate Governance Quality, and bad news on disclosure compliance. www.
Kuscholarworks.ku.edu
Ghozali, I., 2016. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit
Universitas Diponegoro.
Guna, Welvin I, Arleen Herawaty. 2010. Pengaruh Mekanisme Good Corporate Governance,
Independensi Auditor, Kualitas Audit Dan Faktor Lainnya Terhadap Manajemen Laba. Jurnal Bisnis
dan Akuntansi, Vol. 12 No. 1, April, 2010, hal: 53-68
Hapsari, Deni putri. 2016. Pengaruh Perencanaan Pajak terhadap Manjamen Laba dengan Arus Kas
Operasi Sebagai Variabel Kontrol. ISSN 2339-2436. Vol.3 No.2 Juli 2016.
Hair et al. 2010. Multivariate Data Analysis, Seventh Edition. Pearson Prentice Hall
Harnanto. 2011. Akuntansi Perpajakan. Yogyakarta: BPFE-Yogyakarta.
Hasty, Ayu dewi dan Vinola Herawaty. 2017. Pengaruh Strukture kepemilikan, Leverage, Profitabilitas
dan Kebijakan Deviden terhadap Manajemen Laba dengan Kualitas audit sebegai variable moderasi.
Media Riset Akuntansi, Audit dan Informasi. Vol 17 No.
Hamzah, Ardi. 2014. Deteksi Manajemen Laba Melalui Beban Pajak Tangguhan, Akrual Dan Arus Kas
Operasi (study pada perusahaan real estet dan property yang terdaftar di Bursa Efek Indonesia ).
Neo-bis : Jurnal berkala Ilmu Ekonomi, Volume 8, No 1, Juni 2014
Herusetya, Antonius. 2016. Analisis kualitas audit terhadap manajemen laba akuntansi : Studi
pendekatan composite measure versus conventional measure. Jurnal akuntansi dan keuangan
volume 9 No 2.
Hutagoul, Jhon. 2007. Perpajakan, Isu-isu Kontemporer . Yogyakarta
Ifada, Luluk Muhimatul dan Wulandari, Nova. 2015. The effect of deffered tax and tax planning toward
earning management practice : an empirical study on non manufacturing companies listed in
Indonesia stick exchange. International journal of organizational innovation. Vol. 5 No 3
Igan, B. 2007. Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba. Universitas Udayana.
Ikatan Akuntan Indonesia . 2017. Standar Akuntansi Indonesia. Jakarta : Salemba Empat.
Ilya, A. 2006. Mengungkap Praktik Earnings Management di Perusahan. Jurnal Bisnis Manajemen dan
Ekonomi, 7 (3), 828-841.
Indrayanti, Ni Putu Desy dan Made Gede Wirakusuma. 2017. Pengaruh Manajemen Laba pada Return
Saham dengan Kualitas Auditdan Corporate Governance sebagai Variabel Pemoderasi. ISSN 2302-
Jensen, M.C, & Meckling, W. H. 1976. Theory of the firm : Managerial Behavior, Agency cost and
Ownership structure. Journal of financial economic, 3(4).
Junery, Vincent. 2016. Pengaruh pajak tangguhan , pajak kini, dan kompensasi manajemen terhdapa
manajemen laba ( studi empiris pada Bank dan Lembaga Keuangan yang terdaftar di BEI 2010-2013
). JOM Fekon Vol.3 No.1, Februari 2016.
Jones, J.J. 2012. Earnings Management During Important Relief Investigations. Journal of Accounting
Research, 29, (2), 193-228.
Kuncoro, Mudrajad. 2013. Metode Riset untuk Bisnis dan Ekonomi, edisi 4. Penerbit PT Erlangga,
Jakarta
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3) Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website). The final published PDF should be used and bibliographic details that credit the publication in this journal should be included.
