Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi
Ayu, Ferninda Dewi
Unknown Affiliation
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Perencanaan Pajak dan Manajemen Laba: Peran Komisaris Independen pada Bank Konvensional Ayu, Ferninda Dewi; Rachmawati, Nurul Aisyah
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12406

Abstract

One of the crucial elements in the implementation of Good Corporate Governance (GCG) in the banking sector is the financial and tax management that are carried out transparently and efficiently. This study explores how tax planning relates to earnings management practices in conventional banks across Indonesia, highlighting the important role that independent commissioners play as a moderating factor. A quantitative approach is used, with logistic regression, to explore how tax planning influences the likelihood of earnings management and to assess the contribution of independent commissioners in moderating this relationship. The financial statements of conventional banks listed on the Indonesia Stock Exchange from 2021 to 2024 were used to gather data, and the samples were chosen carefully through purposive sampling. Data analysis was conducted utilizing STATA software. The findings suggest that tax planning doesn't have a big impact on earnings management, and the presence of independent commissioners doesn't seem to make a significant difference either. This finding implies that highly regulated environments, particularly in the banking sector, may restrict firms’ ability to undertake tax planning, making its influence on earnings management less evident.
Co-Authors Rachmawati, Nurul Aisyah