Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)

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The Effect of Good Corporate Governance on Profit Management with Tax Planning as Intervening Variable on Mining Companies Listed on Indonesia Stock Exchange (2014-2018)

Authors
Rachma Mariana1, Muhammad Din2, Lucyani Meldawati2, *, Muhammad Dharma Halwi2, Nimade Suwitri Parwati2, Abdul Pattawe2
1Student of Accounting Department, Tadulako University, Palu, Indonesia
2Lecturer in Accounting Department, Tadulako University, Palu, Indonesia
*Corresponding author. Email: lm.akuntad@gmail.com
Corresponding Author
Lucyani Meldawati
Available Online 17 January 2022.
DOI
10.2991/aebmr.k.220104.021How to use a DOI?
Keywords
Audit Committee; Proportion of Independent Commissioners; Institutional Ownership; Managerial Ownership; Earnings Management; Tax Planning
Abstract

This study aims to determine and analyze the influence of good corporate governance on earnings management with tax planning as intervening variable. The number of samples studied were 8 companies from a total of 47 companies which were used as the study population. The sampling was done by using purposive sampling method. The type of company used in this study is mining companies. The data used are financial reports and annual reports of mining companies for 2014-2018 (40 observations) obtained from Indonesia Stock Exchange website. The data analysis technique is by using Partial Least Square with the help of the WarpPLS version 6.0 program. The results of this study indicate that (1) the audit committee has no effect on earnings management. It means that the proportion of independent commissioners and managerial ownership has a negative effect on earnings management, while institutional ownership has a positive effect on earnings management. (2) The audit committee and the proportion of the independent board of commissioners have a negative effect on tax planning, institutional ownership has a positive effect on tax planning while managerial ownership has no effect on tax planning. (3) Tax planning has a positive effect on earnings management, and (4) tax planning mediates the relationship between the audit committee, the proportion of independent commissioners, and institutional ownership of earnings management. However, tax planning does not mediate the relationship between managerial ownership and earnings management.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
17 January 2022
ISBN
978-94-6239-514-5
ISSN
2352-5428
DOI
10.2991/aebmr.k.220104.021How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Rachma Mariana
AU  - Muhammad Din
AU  - Lucyani Meldawati
AU  - Muhammad Dharma Halwi
AU  - Nimade Suwitri Parwati
AU  - Abdul Pattawe
PY  - 2022
DA  - 2022/01/17
TI  - The Effect of Good Corporate Governance on Profit Management with Tax Planning as Intervening Variable on Mining Companies Listed on Indonesia Stock Exchange (2014-2018)
BT  - Proceedings of the 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021)
PB  - Atlantis Press
SP  - 140
EP  - 146
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220104.021
DO  - 10.2991/aebmr.k.220104.021
ID  - Mariana2022
ER  -