The Influence of Tax Avoidance Which Is Modified by Corporate Governance on Earnings Management

DOI

10.2991/piceeba2-18.2019.8How to use a DOI?

Keywords

earnings management, tax avoidance, corporate governance

Abstract

by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is secondary data. Data collection techniques are documented from www.idx.co.id. The analytical method used is Moderated Regression Analysis. The results of this study indicate tax avoidance has a significant positive effect on earnings management and corporate governance weakens the influence of tax avoidance on earnings management.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nurzi Sebrina
AU  - Nayang Helmayunita
AU  - Wilda Desti Karinda
PY  - 2019/04
DA  - 2019/04
TI  - The Influence of Tax Avoidance Which Is Modified by Corporate Governance on Earnings Management
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 59
EP  - 66
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.8
DO  - 10.2991/piceeba2-18.2019.8
ID  - Sebrina2019/04
ER  -