ANALISIS KUALITAS AUDIT DAN PERTUMBUHAN PENJUALAN TERHADAP KEWAJIBAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING
DOI:
https://doi.org/10.32493/eaj.v2i3.y2019.p168-174Keywords:
KAP Big Four, Earning Management, Working Capital Accrual, Tax Liabilities, Intervening VariableAbstract
The company still considers the obligation to pay taxes a burden because there is a transfer of resources from the business sector to the public or government sector so that management often makes various efforts to minimize the tax burden, even though the compliance of taxpayers in paying taxes will assist the government in conducting programs development that can be enjoyed by the citizen. This study aimed to analyze the effect of audit quality and sales growth on tax obligations with earnings management as an intervening variable. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was selected using a purposive sampling method and obtained 100 units of analysis. The analytical method used is descriptive statistical analysis and path analysis (path analysis) using IBM SPSS 24 application. The results showed that audit quality and sales growth did not significantly influence earnings management either partially or simultaneously. Furthermore, the audit quality variable does not have a significant effect on tax obligations, but the sales growth variable shows a significant positive effect on the tax liability variable. The results of the path analysis test show that each variable of audit quality and sales growth has no effect on tax liabilities through earnings management as a mediating variable. The conclusion of this study is the amount of tax liability borne by the company is influenced by the level of sales growth.
References
Andriyanto, R., Effriyanti, E., & Hidayat, A. (2018). The Effect of Spiritual Intelligence (SQ) and Personality Types on Auditor’s Ability to Detect Fraud. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 1(3), 258-268.
Agustin, T. (2013). Pengaruh Corporate Governance , Ukuran Perusahaan Dan Kualitas Audit terhadap Manajemen Laba. Jurnal Ilmu Dan Riset Akuntansi, 2(7).
Darmayanti, S., Kirmizi, & Safitri, E. (2017). Pengaruh Asimetri Informasi, Good Corporate Governance, Kebijakan Utang Dan Pertumbuhan Penjualan Terhadap Praktik Manajemen Laba Perusahaan Manufaktur Di Bursa Efek Indonesia. JURNAL EKONOMI, 25(1).
Deangelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(May), 183–199.
Fahmie, A. (2018). Pengaruh Profitabilitas, Leverage, Struktur Kepemilikan, Pertumbuhan Penjualan Dan Komisaris Independen Terhadap Manajemen Laba. Jurnal Ilmiah Akuntansi Kesatuan, 6(2).
Hidayat, A., & Yuliah, N. (2018). The Effect of Good Corporate Governance and Tax planning on Company Value. EAJ (Economics and Accounting Journal), 1(3), 234-241.
Meutia, I. (2004). Pengaruh Independensi Auditor Terhadap Manajemen Laba Untuk KAP Big 5 dan Non Big 5. Jurnal Riset Akuntansi Indonesia, 7, 333–350.
Putranti, A. S., & Setiawanta, Y. (2015). Pengaruh Kepemilikan Institusional, Struktur Dewan Komisaris, Kualitas Audit dan Komite Audit terhadap Tax Avoidance. Jurnal Akuntansi Dan Auditing.
Rahmawati, N., & Hakim, M. Z. (2018). Pengaruh Deferred Tax Expense , Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Manjemen Laba dengan Discretionary Revenue pada Sektor Aneka Industri di BEI periode 2014-2016. Proseding Seminar Nasional Akuntansi, 1(1). Retrieved from http://openjournal.unpam.ac.id/index.php/SNU/article/view/985/802
Sanjaya, I. P. S. (2008). Auditor Eksternal, Komite Audit dan Manajemen Laba. Jurnal Riset Akuntansi Indonesia, 11(1), 97–116.
Sari, G. P. (2014). Pengaruh Ukuran Dan Kualitas Auditor Terhadap Kewajiban Intervening. Jurnal Ilmu Dan Riset Akuntansi, 3(10), 1–18.
Sari, S. Y. (2015). Analisis Faktor - Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jom FEKON, 2(2), 1–15. Retrieved from http://jom.unri.ac.id/index.php/JOMFEKON/article/view/9418/9083
Savitri, E. (2014). Analisis Pengaruh Leverage dan Siklus Hidup terhadap Manajemen Laba. E-Jurnal Universitas Riau, 72–89.
Sugiyono, P. D. (2013). Statistik untuk Penelitian. In CV. Alvabeta Bandung (Vol. 10). https://doi.org/10.1016/S0969-4765(04)00066-9
Published
Issue
Section
License
Copyright (c) 2024 Dian Maya Sagita
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- 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.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.
