Oponu, Syarifah Hairani A (2015) Persepsi akutansi publik dan konsultan pajak terhadap praktik manajemen laba: Studi kasus pada akuntan publik dan konsultan pajak di Kota Malang. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Penelitian ini bertujuan untuk menguji persepsi dua kelompok responden akuntan publik dan konsultan pajak terhadap praktik manajemen laba dilihat dari lima faktor situasional, yaitu jenis manajemen laba, arah manajemen laba, materialitas manajemen laba, konsistensi terhadap PABU dan periode akibat.
Metode penelitian yang digunakan peneliti yaitu penelitian kuantitatif statistik deskriptif dengan menggunakan pengujian hipotesis Wilcoxon Mann Whithney Test tujuannya untuk mengetahui perbedaan persepsi diantara kedua responden. Analisis berdasarkan data 68 responden yang terdiri dari 37 akuntan publik dan 31 konsultan pajak yang pengumpulannya melalui kuesioner.
Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara akuntan publik dan konsultan pajak terhadap praktik manajemen laba dari keseluruhan variabel. Namun, untuk masing-masing variabel dihasilkan bahwa variabel jenis manajemen laba tipe manipulasi operasi, arah manajemen laba tipe menaikkan laba, materialitas tipe immaterial, konsistensi tipe konsisten dan periode akibat menunjukkan tidak ada perbedaan yang signifikan antara kedua responden, hanya variabel jenis manajemen laba tipe manipulasi akuntansi, arah manajemen laba tipe menurunkan laba, materialitas tipe nilai material, dan konsistensi tipe inkonsisten yang menunjukkan adanya perbedaan persepsi yang signifikan. Akuntan publik memiliki kecenderungan tidak setuju praktik manajemen laba dibandingkan konsultan pajak.
ENGLISH:
This study aimed to examine the respondents' perceptions of the two groups of public accountants and tax consultants to earnings management practices that seen from the five situational factors, namely the type of earnings management, the direction of earnings management, earnings management materiality, consistency with PABU and effectperiod.
The method used quantitative researchof descriptive statistical with using hypothesis testing WilcoxonMann WhithneyTest, the purpose was to know the difference between the perception of the two respondents. Analysis based on data from 68 respondents consisting of 37 public accountants and 31 of tax consultantswas collected through questionnaires.
The results showed that there were significant differences in perception between the public accountant and tax consultant toward earnings management practices of the entire variable. However, for each variable was generated that type of earnings management variables of type of manipulation operation, the direction of earnings management to raise the type of earnings, type of immaterial of materiality, consistency of consistent type and period result showed no significant difference between the two respondents, only variable types of earnings management of type accounting manipulation, the direction of earnings management type of lower earnings, the materiality of the type of material value, and consistency of the type of inconsistency which showed a significant difference in perception. Public accountants had a tendency to disagree earnings management practices compared to a tax consultant.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Wahyuni, Nanik | ||||||
Contributors: |
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Keywords: | Persepsi Terhadap Praktik Manajemen Laba; akuntan Publik; Konsultan Pajak; Perception on Earnings Management Practices; Public Accountants; Tax Consultants | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150103 | ||||||
Depositing User: | Indar Erdiana | ||||||
Date Deposited: | 11 Sep 2015 09:56 | ||||||
Last Modified: | 11 Sep 2015 09:56 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/1606 |
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