PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Journal Title: Jurnal Akuntansi - Year 2017, Vol 5, Issue 1
Abstract
This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not.
Authors and Affiliations
Rendi Rendi, Sri Suranta
Keywords
Related Articles
- EP ID EP286580
- DOI 10.24964/ja.v5i1.254
- Views 113
- Downloads 0
PENGARUH PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN, DAN SANKSI ADMINISTRASI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi Kasus Pada Kantor Dinas Pendapatan Daerah Kabupaten Sleman)
This study aims to determine the factors that influence compliance in land and building tax payments in the District Sleman.Variabel dependent adherence in this study were paying taxes. The independent variables in this...
PERILAKU EARNINGS MANAGEMENT DI SEKITAR PERUBAHAN TARIF PAJAK TAHUN 2008 (Studi Pada Perusahaan Perbankan Di Bursa Efek Indonesia Yang Menyalurkan Kredit Kepada UKM)
This study aims to test the level of earning management before and after the income tax rate reduction for 2008 fiscal year. The samples were 21 banking companies listed in Indonesia Stock Exchange, which has provides lo...
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA
his study aims to determine the effect of tax planning, firm size, and corporate social responsibility (CSR) to earnings management. This research is causality. Population in this research i...
KINERJA KEUANGAN DAERAH PASCA PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN
This study examined differences in the local government's financial performance before and after the transition from central tax BPHTB be local taxes? In general, this study aims to determine the contribution BPHTB to th...
FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS
The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of...