Pengaruh Tenure Dewan Komisaris, Independensi Dewan Komisaris, Kepemilikan Institusional Terhadap Tax Avoidance
Keyword(s):
Big Four
◽
This study aims to determine the factors that affect earnings management in corporate reporting on companies listed on the Indonesia Stock Exchange in 2014-2016. The variables used in this study are auditor switching, big-four KAP, audit committee independence, firm size, and profitability. The research sample is 70 companies listed in Indonesia Stock Exchange (BEI) 2014-2016 periods. The sampling technique is random sampling.The result shows that KAP Big-Four, Komite Audit Indipendence and firm size have a positive effect on earnings management. While, auditor switching and profitability have no impact on earnings management.
2019 ◽
Vol 3
(2)
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pp. 169-178
Keyword(s):
2021 ◽
pp. 1-10
2020 ◽
Vol 6
(1)
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pp. Press
2019 ◽
Vol 8
(5)
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pp. 3028
2021 ◽
Vol 14
(2)
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pp. 417-427