Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia
<p><strong>The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing Companies</strong></p><p>The objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesia...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri Syarif Hidayatullah Jakarta
2016-05-01
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| Series: | Esensi: Jurnal Bisnis dan Manajemen |
| Subjects: | |
| Online Access: | http://journal.uinjkt.ac.id/index.php/esensi/article/view/3121 |
| _version_ | 1818253807827550208 |
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| author | Juoro Larastomo Halim Dedy Perdana Hanung Triatmoko Eko Arief Sudaryono |
| author_facet | Juoro Larastomo Halim Dedy Perdana Hanung Triatmoko Eko Arief Sudaryono |
| author_sort | Juoro Larastomo |
| collection | DOAJ |
| description | <p><strong>The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing Companies</strong></p><p>The objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning management</p><p>DOI: <a href="http://dx.doi.org/10.15408/ess.v6i1.3121">10.15408/ess.v6i1.3121</a></p> |
| first_indexed | 2024-12-12T16:45:57Z |
| format | Article |
| id | doaj.art-34227d405d4443d8bced4c28a82cd1a3 |
| institution | Directory Open Access Journal |
| issn | 2087-2038 2461-1182 |
| language | English |
| last_indexed | 2024-12-12T16:45:57Z |
| publishDate | 2016-05-01 |
| publisher | Universitas Islam Negeri Syarif Hidayatullah Jakarta |
| record_format | Article |
| series | Esensi: Jurnal Bisnis dan Manajemen |
| spelling | doaj.art-34227d405d4443d8bced4c28a82cd1a32022-12-22T00:18:28ZengUniversitas Islam Negeri Syarif Hidayatullah JakartaEsensi: Jurnal Bisnis dan Manajemen2087-20382461-11822016-05-0161637410.15408/ess.v6i1.31212503Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di IndonesiaJuoro Larastomo0Halim Dedy Perdana1Hanung Triatmoko2Eko Arief Sudaryono3Universitas Sebelas MaretUniversitas Sebelas MaretUniversitas Sebelas MaretUniversitas Sebelas Maret<p><strong>The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing Companies</strong></p><p>The objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning management</p><p>DOI: <a href="http://dx.doi.org/10.15408/ess.v6i1.3121">10.15408/ess.v6i1.3121</a></p>http://journal.uinjkt.ac.id/index.php/esensi/article/view/3121corporate governancetax avoidanceearning management |
| spellingShingle | Juoro Larastomo Halim Dedy Perdana Hanung Triatmoko Eko Arief Sudaryono Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia Esensi: Jurnal Bisnis dan Manajemen corporate governance tax avoidance earning management |
| title | Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia |
| title_full | Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia |
| title_fullStr | Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia |
| title_full_unstemmed | Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia |
| title_short | Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia |
| title_sort | pengaruh tata kelola perusahaan dan penghindaran pajak terhadap manajemen laba pada perusahaan manufaktur di indonesia |
| topic | corporate governance tax avoidance earning management |
| url | http://journal.uinjkt.ac.id/index.php/esensi/article/view/3121 |
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