ANALISIS EFISIENSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG PPH TAHUN 2008
Abstract: The primary
objective of this
study was to
test the efficiency of
listed manufacture company before
and after the change of Income Tax Act 2008. The variables used to measure
efficiency is Data Envelopment Analysis (DEA) is a multi-factor productivity
analysis model for measuring the efficiency
of a group
of homogenuous Decision
Making Unit (DMU). Data Envelopment Analysis (DEA) is an
important tool that can be used to evaluate and improve the performance of the
manufacture or service businesses.
In addition, researchers aimed to examine the response to changes in
manufacturing companies Act No.. 36 Year 2008 on Income Tax due to a reduction
in income tax rates between 2009 and the Agency for the year 2010 is the year
2009 and by 28% in 2010 down to 25% of the earnings management behavior. The
sample of this study is manufacturing companies listed in Indonesia Stock
Exchange, which has published its financial statements from the years
2007-2011. The method of analysis in this study using different test analysis
to determine the effect of independent variables (Discretionary accruals,
return on assets, efficiency) of the dependent variable (the efficiency of
manufacturing companies).
The results of hypothesis testing with the Wilcoxon test showed no sign
rating differences in efficiency before and after the change in the Income Tax
Act. Manufacture company before and after the change in the Income Tax Act of
2008 did not prove to the management of discretionary accruals to earnings
management.
Penulis: Winarti, Herry
Laksito
Kode Jurnal: jpakuntansidd140907
