SKRIPSI AKS

Pengaruh Kemampuan Manajerial dan Kualitas Pelaporan Keuangan terhadap Agresivitas Pajak dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi

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ABSTRACT

This study aims to analyze the influence of managerial ability, accrual
earnings management, and real earnings management on tax aggressiveness with
corporate social responsibility disclosure as a moderating variable. The data
used in this research is secondary data from annual resports and company
sustainability reports.
The populationin this study are all consumer non cyclicals sector
companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling
technique used was purposive sampling technique, resulting in a final sample of
31 companies. The data analysis technique used is panel data regression analysis
and Moderated Regression Analysis using the Eviews 10 program.
The research results show that managerial ability has no effect on tax
aggressiveness. Acrual earnings management and real earnings management
have a positive effect on tax aggressiveness. Disclosure of corporate social
responsibility does not moderate the relationship between managerial ability and
accrual earnings management on tax aggressiveness. Disclosure of corporate
social responsibility is able to moderate the relationship between real earnings
management on tax aggressiveness.
Keywords: managerial ability, accrual earnings management, real earnings
management, corporate social responsibility disclosure, tax aggressiveness

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 RIS p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 364 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Risma Septiyanti

Versi lain/terkait

Lampiran Berkas

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