Tax Avoidance, Earnings Management, and Corporate Governance Mechanism (An Evidence From Indonesia)

Putri, Anne and Rohman, Abdul and CHARIRI, Anis (2016) Tax Avoidance, Earnings Management, and Corporate Governance Mechanism (An Evidence From Indonesia). International Journal Of Economic Research, 13 (4). pp. 1531-1546.

[img]
Preview
PDF
433Kb

Abstract

The aim of this study is to determine whether tax avoidance can be used as an instrument for companies doing earnings management in Indonesia. The study also investigates the role of corporate governance mechanism in influencing the relation between tax avoidance and earnings management. The research proved that the manufacturing company in Indonesia applies tax avoidance in earning management. These results also showed that among the three indicators of the corporate governance mechanism used only institutional ownership is capable of reducing the effect of tax avoidance on earnings management; while, the board of commissioners and the independent commissioner are not

Item Type:Article
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:66657
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Nov 2018 23:22
Last Modified:18 Nov 2018 23:22

Repository Staff Only: item control page