Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba
<em>This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange. This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling me...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2016-03-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1366 |
| _version_ | 1818312059970912256 |
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| author | Ni Komang Anggreni Nyoman K. A. M. Putra I Nyoman Putra Yasa |
| author_facet | Ni Komang Anggreni Nyoman K. A. M. Putra I Nyoman Putra Yasa |
| author_sort | Ni Komang Anggreni |
| collection | DOAJ |
| description | <em>This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange. This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling method used is purposive sampling. Data were analyzed using moderated regression analysis (MRA). The results showed that the tax management negatively affect earnings quality, managerial ownership does not affect the tax relationship management and the quality of earnings and strengthen institutional ownership tax is a negative relationship management to the quality of earnings.</em> |
| first_indexed | 2024-12-13T08:11:50Z |
| format | Article |
| id | doaj.art-bd5a06a4e7794e348486b1066fe8dacc |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-13T08:11:50Z |
| publishDate | 2016-03-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-bd5a06a4e7794e348486b1066fe8dacc2022-12-21T23:54:13ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-03-0117166781168Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas LabaNi Komang Anggreni0Nyoman K. A. M. Putra1I Nyoman Putra Yasa2Universitas Mahasaraswati DenpasarUniversitas Mahasaraswati DenpasarUniversitas Pendidikan Ganesha<em>This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange. This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling method used is purposive sampling. Data were analyzed using moderated regression analysis (MRA). The results showed that the tax management negatively affect earnings quality, managerial ownership does not affect the tax relationship management and the quality of earnings and strengthen institutional ownership tax is a negative relationship management to the quality of earnings.</em>https://journal.umy.ac.id/index.php/ai/article/view/1366tax managementmanagerial ownershipinstitutional ownershipearnings quality |
| spellingShingle | Ni Komang Anggreni Nyoman K. A. M. Putra I Nyoman Putra Yasa Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba Journal of Accounting and Investment tax management managerial ownership institutional ownership earnings quality |
| title | Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba |
| title_full | Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba |
| title_fullStr | Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba |
| title_full_unstemmed | Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba |
| title_short | Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba |
| title_sort | peran corporate governance sebagai pemoderasi hubungan tax management dengan kualitas laba |
| topic | tax management managerial ownership institutional ownership earnings quality |
| url | https://journal.umy.ac.id/index.php/ai/article/view/1366 |
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