The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management
Acc. Fin. Review 2 (4) 40 – 45 (2017)
6 Pages Posted: 1 Mar 2018
Date Written: December 21, 2017
Objective –The purpose of this research is to empirically examine the effect of corporate governance, ownership and tax aggressiveness on earnings management.
Methodology/Technique –The population of this research consists of non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. This research uses 3 recent years and utilizes different variable that have not been used in prior research. The 67 samples were choose using a purposive sampling method. The hypotheses are tested using multiple regression analysis with the SPSS program, to investigate the influence of each independent variable on earnings management.
Findings –The results show that the board of director have a positive influence on earnings management, while board independence, audit quality, managerial ownership, and tax aggressiveness have no influence on earnings management.
Novelty –This research add value in the existing literature and empirically study the effect of the board of directors, independence of the board, audit quality, managerial ownership, and tax aggressiveness on earnings management.
Type of Paper: Empirical
Keywords: Earnings Management, Corporate Governance, Ownership, Tax Aggressiveness
JEL Classification: M40, M41, M49
Suggested Citation: Suggested Citation