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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Buletin Ilmiah Nagari Membangun JIA (Jurnal Ilmiah Akuntansi) Kumawula: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Kontemporer Journal of Community Service and Empowerment Jurnal Pengabdian kepada Masyarakat Nusantara Unri Conference Series: Community Engagement International Journal of Environmental, Sustainability, and Social Science Journal Of World Science Journal of International Conference Proceedings Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Arum Prastiwi
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal of International Conference Proceedings

 1 
The Effect of Corporate Governance on Tax Avoidance with Profitability as Moderating Variable Truly Wulandari; Arum Prastiwi; Sari Atmini
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1794

Abstract

This study aimed to examine and analyze the effect of corporate governance on tax avoidance through profitability as a moderating variable. This research is positive research using deductive reasoning by suggesting a theory which is then tested on a research design. The population in this study are companies listed on the Indonesia Stock Exchange from 2017-2021. Sample selection was made by using a purposive sampling method. The research results after testing 505 samples found that companies with good corporate governance tend not to do tax avoidance. Finally, this study provides empirical evidence regarding what factors can reduce the level of tax avoidance in companies by implementing good corporate governance. In addition, the researcher suggests that further research consider conducting cross-country comparative research because tax avoidance is not only a problem for Indonesia but also a global problem.
The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable Maharani, Shinta; Prastiwi, Arum
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2478

Abstract

This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio  is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.
Co-Authors Adinda Fakhra Shaliha Almira Raina, Andi Tendri Atmini , Sari Aulia Fuad Rahman Auliya Urahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Puspitaningrum Candra Bayu Pradana Putra Cecep Kusmana Christinawati Putri, Ferica Devy Pusposari Dewi, Jeihan Nur Kusuma Dirgantara, Deka Bayu Eko Ganis Sukoharsono Erlina Diamastuti Erwin Saraswati Fadhilah Dzikrulla Akbar Hisky Ryan Kawulur Imam Subekti Indra Wijaya Kusuma Istigfarin, Wilda Auwalina Isywara, Aristi Prita Jayawarsa, A.A. Ketut Kadek Weda Noveadjani Tista Kartika Sari Khoiru Rusydi, Mohamad Lamato, Alya Shafira Lubis, Destri Maulina Maulana Fitri Agustin Nur Wahyuni Mokhamad Nur Muhammad Rifqi Waliudin Nabella, Rihana Sofie Nabila, Firda Ainun Nanik Wahyuni ‎ Ni Luh Putri Setyastrini Nimas Tasia, Winda Rein Noval Adib Novianti Mukti Wibowo Nugraha, Ilham Ramadhan Nurlita Novianti Nurul Badriyah Putu Ambika Apsari Kesuma Putri R. Radeetha Rachmawati, Ayu Radeetha, Radeetha Ramadhan, Fadilatur Rihana Sofie Nabella Robasa, Ruben Roekhudin, Roekhudin Rohmi, Sania Khoridatur Romadhan, Fadilatur Salisa, Meilenia Rahma Sari Atmini Sari, Yetri Martika Setyo Tri Wahyudi Shahbudin, Amirul Shah Md Shinta Maharani Susanto, Febby Olvyana Truly Wulandari Truly Wulandari Virginia Nur Rahmanti Wahyuni, Maulana Fitri Agustustin Nur Wibisono, Muhammad Ezra Wihelmina Dea Kosasih Wiwik Saraswati, Wiwik Wuryan Andayani Yeney Widya Prihatiningtias