PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Authors

  • I Putu Edy Arizona Universitas Mahasaraswati Denpasar
  • I Nyoman Kusuma A Adnyana Mahaputra Universitas Mahasaraswati Denpasar
  • Ni Komang Anggreni Universitas Mahasaraswati Denpasar

DOI:

https://doi.org/10.38043/jiab.v2i1.167

Abstract

The aim of this study is to examine effect of tax management to earning quality in Indonesian manufacturing company listed in Indonesian Stock Exchange between year 2008 and 2013. This study also examine moderating effect of managerial ownership and institutional ownership influence relationship between tax management and earning quality. The statistical method that used is moderated regression analysis.

The results show that tax management have negative influence to earning quality. Where as there is no interaction managerial ownership in relation between tax management and earning quality. But institutional ownership is moderated in relation between tax management and earning quality.

Keywords: Earning quality, tax management, managerial ownership, institutional ownership.


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Published

2017-01-04

How to Cite

1.
Arizona IPE, Mahaputra INKAA, Anggreni NK. PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. j.ab [Internet]. 2017Jan.4 [cited 2024Apr.18];2(1):127-42. Available from: https://journal.undiknas.ac.id/index.php/akuntansi/article/view/167

Issue

Vol. 2 No. 1 (2017)

Section

Articles