Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management. Keywords : Earnings Management, Tax Avoidance, Corporate Governance.

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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI

JURNAL KOMPETITIF ◽

10.47885/kompetitif.v6i2.293 ◽

2020 ◽

Vol 6 (2) ◽

pp. 91

Author(s):

Pipit Rabiatun ◽

Irianto Irianto ◽

Indah Ariffianti ◽

Baiq Kisnawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Analysis Method ◽

Discretionary Accrual ◽

Corporate Governance Mechanisms ◽

Method Analysis

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.

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PENGARUH MANAJEMEN LABA DAN CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v15i1.1461 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Alam Ashari Kurniawan ◽

Linda Y. Hutadjulu ◽

Aaron M. A Simanjuntak

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Sampling Method ◽

Stock Exchange ◽

Financial Statements ◽

Discretionary Accruals ◽

Audit Committees ◽

Managerial Ownership ◽

Fraudulent Financial Statements ◽

Independent Audit

This study aims to analyze the influence of earnings management and corporate governance on fraudulent financial statements. This research was conducted again to review the influence of earnings management and corporate governance on fraud. The population in this study is amanufacturing company listed on the Indonesian stock exchange. Based on the purposive sampling method obtained by 50 companies. The number ofobservations is 150 observations. The analysis used is logistic regression. The results in this study indicate that earnings management as measured by discretionary accruals and unexpected revenue per employee proves that there is no influence onfraudulent financial statements. Corporate governance as measured by managerial ownership, institutional ownership, board of commissioners, independent commissioners, independent audit committees does not affect on fraudulent financial statements.

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FENOMENA PENGHINDARAN PAJAK DI PERUSAHAAN INDUSTRI DASAR DAN KIMIA

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v7i2.3795 ◽

2021 ◽

Vol 7 (2) ◽

pp. 247-258

Author(s):

Yona Dwi Yuniar ◽

Ari Kamayanti ◽

Andi Asdani

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Industrial Sector ◽

Audit Committees ◽

Purposive Sampling ◽

Good Corporate Governance ◽

High Level

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh manajemen laba akrual, leverage, good corporate governance terhadap penghindaran pajak pada perusahaan sektor industri dasar dan kimia. Populasi penelitian ini adalah seluruh perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa EFek Indonesia periode 2015─2019. Sampel penelitian dipilih dengan metode purposive sampling dan diperoleh sebanyak 12 perusahaan. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa manajemen laba, kepemilikan institusional, dan proporsi dewan komisaris independen tidak berpengaruh terhadap penghindaran pajak, sedangkan leverage dan komite audit berpengaruh terhadap perilaku penghindaran pajak. Perusahaan sebaiknya lebih meningkatkan kinerja dewan komisaris khususnya dewan komisaris independen. Perusahaan harus memperhatikan level kompetisi, keahlian, dana pengalaman dari setiap anggota dewan agar terhindar dari tindakan kecurangan khususnya penghindaran pajak diantaranya dengan menambah jumlah dewan komisaris independen yang tidak terafiliasi dengan perusahaan dan memiliki pengetahuan lebih mengenai perpajakan perusahaan serta memiliki tingkat independensi yang tinggi. ABSTRACTThis study aims to analyze the effect of accrual earnings management, leverage, good corporate governance on tax avoidance in basic and chemical industry companies. The population of this research are all basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research sample was selected by purposive sampling method and obtained as many as 12 companies. Data analysis in this study used multiple regression analysis. The results of the analysis show that earnings management has no effect on tax avoidance, while leverage, institutional ownership, the proportion of independent commissioners, and audit committees affect tax avoidance behavior. The company should further improve the performance of the board of commissioners, especially the independent board of commissioners. Companies must pay attention to the level of competition, expertise, and experience of each member of the board to avoid fraud, especially tax avoidance, including by increasing the number of independent commissioners who are not affiliated with the company and have more knowledge about corporate taxation and have a high level of independence.

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Peran Mekanisme Corporate Governance sebagai Pemoderasi Praktik Earning Management terhadap Nilai Perusahaan

TRIKONOMIKA ◽

10.23969/trikonomika.v12i1.459 ◽

2013 ◽

Vol 12 (1) ◽

pp. 49

Author(s):

Mochammad Ridwan ◽

Ardi Gunardi

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Value ◽

Institutional Ownership ◽

Audit Committees ◽

Managerial Ownership ◽

Governance Mechanisms ◽

Corporate Governance Mechanisms

This study aims to determine how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms consisting of an outside independent director, institutional ownership , managerial ownership , audit committees , and the classification of public accounting firms ( KAP ) . In this study, the population of the entire company is listed on the Indonesia Stock Exchange totaling 111 companies , but only 103 of the 111 companies that companies used in this study . To find out how the effect of earnings management on firm value is moderated by the role of corporate governance mechanisms using Moderated Regression Analysis . The results prove that the earnings management significantly influence the value of the company . Institutional ownership , managerial ownership , and the classification of KAP is moderating variables influence earnings management relations while independent directors and audit committees is not a moderating variable.

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CORPORATE GOVERNANCE MECHANISMS AND ACCRETIVE SHARE BUYBACK TO MEET OR BEAT EARNINGS PER SHARE FORECAST

International Journal of Business and Society ◽

10.33736/ijbs.572.2015 ◽

2017 ◽

Vol 16 (3) ◽

Cited By ~ 2

Author(s):

Sitraselvi Chandren ◽

Zamri Ahmad ◽

Ruhani Ali

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Negative Relationship ◽

Board Independence ◽

Managerial Ownership ◽

Governance Mechanisms ◽

Earnings Per Share ◽

Corporate Governance Mechanisms ◽

The Relationship ◽

Positive Effect

This study examines the Malaysian accretive share buybacks firms from year 2001 to 2008 to determine the relationship between the corporate governance mechanisms and accretive share buybacks, the earnings management device to meet or beat earnings per share (EPS) forecast. The regression results of this study reports the significant effect on the relationship between corporate governance and accretive share buyback. Basically, there is positive effect on the relationship between the board independence, CEO duality and board size with the accretive share buyback to meet or beat EPS forecast (MBEF). Multiple directorships and managerial ownership documents a negative relationship with accretive share buyback to MBEF. However, this study identified insignificant relationship between board meetings and accretive share buyback. Using the accretive share buyback as an earnings management proxy is a new contribution to determine the roles of corporate governance on accretive share buyback to MBEF rather a common study on accruals manipulations and corporate governance mechanisms. Keywords: Accretive Share Buyback; Corporate Governance; Earnings Management; Earnings per Share.

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THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

2019 ◽

Vol 6 (1) ◽

pp. 19

Author(s):

Mayasari Mayasari ◽

Ayu Yuliandini ◽

Intan Indah Permatasari

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Company Size ◽

Negative Effect ◽

Positive Effect

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ◽

10.37715/mapi.v2i2.1725 ◽

2021 ◽

Vol 2 (2) ◽

pp. 161-176

Author(s):

Rini Rini

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Sample Selection ◽

Multiple Linear Regressions ◽

Good Corporate Governance ◽

Negative Effect ◽

Positive Effect ◽

Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

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Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

Perspektif Akuntansi ◽

10.24246/persi.v3i2.p85-107 ◽

2020 ◽

Vol 3 (2) ◽

pp. 85-107

Author(s):

Anggi Aditya Fahmi ◽

Priyo Hari Adi

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Audit Committees ◽

Family Ownership ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.

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The Effect of Corporate Governance on Financial Performance and Tax Avoidance on LQ45 Companies

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v2i4.362 ◽

2020 ◽

Vol 2 (4) ◽

pp. 10-25

Author(s):

Rusni Syamsuddin ◽

Muhammad Ali ◽

Muhammad Sobarsyah

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Tax Avoidance ◽

Institutional Ownership ◽

Audit Committees ◽

Return On Assets ◽

Analysis Techniques ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

Tax avoidance is a strategy applied by taxpayers to undertake legally burden taxes to decrease tax payment. Avoidance techniques by exploiting loopholes in tax laws. The purpose of this study is to examine the effect of corporate governance (institutional ownership, the board size, independent commissioners, audit boards) on tax avoidance (ETR) mediated by financial performance measured by Return on assets (ROA). The samples used were companies listed in the LQ45 index from the period of 2014 to 2018, with a total of 30 companies collected through purposive sampling. The study applied path analysis techniques using IBM SPSS 23 statistical software. These results indicate that corporate governance simultaneously influences financial performance and tax avoidance. Institutional ownership and audit committees have a positive and significant effect on financial performance. Interestingly, the size of the board of commissioners and independent commissioners were found insignificant to financial performance. To tax avoidance, the size of the board of commissioners, independent commissioners, and the audit board has a significant positive effect, but institutional ownership does not have a significant negative effect on tax avoidance, while financial performance negatively correlates to tax avoidance. Financial performance can mediate institutional ownership of tax avoidance. Differently, other independent variables did not show relationships.

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PENGARUH KECAKAPAN MANAJERIAL, PENERAPAN CORPORATE GOVERNANCE, KOMPENSASI BONUS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2015-2017)

Jurnal Magister Akuntansi Trisakti ◽

10.25105/jmat.v5i2.5072 ◽

2019 ◽

Vol 5 (2) ◽

pp. 165

Author(s):

Binsar Simajuntak ◽

Lucky Amirullah Anugerah

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Company Size ◽

Manufacturing Companies ◽

Managerial Skills ◽

Positive Effect

The purpose of this study was to examine the effect of Managerial Skills, Corporate Governance, Bonus Compensation, Leverage on Earnings Management with Company Size as a moderating variable. Managerial ownership is measured using Confirmatory Factor Analysis, Corporate Governance is measured based on the Asean Corporate Governance Balance Scorecard, Bonus Compensation is measured by the company's dummy compensation bonus, Leverage is measured using the debt to equity ratio, Company Size is measured using Log Natura of total assets, and Profit management is measured by using the Stubben model with the Conditional revenue model proxy.Hypothesis testing is done by using multiple regression models by first performing a classic assumption test. The population and sample used in this study were 80 companies with a total of 181 observation samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results of this study are (1) Managerial skills do not have a positive effect on earnings management (2) Corporate governance does not negatively affect earnings management (3) Bonus compensation has a positive effect on earnings management (4) Leverage has a positive effect on earnings management (5) Size company has a negative effect on earnings management (6) Company size does not weaken the positive influence of managerial skills on earnings management (7) Firm size does not weaken the negative influence of corporate governance on earnings management (8) Firm size weakens the positive effect of bonus compensation on earnings management (9) Company size weakens the positive influence of leverage on management.

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