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All Journal Journal Of Management Science (JMAS)
Jefrianus Jehadu
STIE YAPAN Surabaya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal Of Management Science (JMAS)

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Analysis earning management, good corporate governance, on sticky cost behavior through the policy tax incentives Jefrianus Jehadu; Aloisius Hama
Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i3.236

Abstract

The purpose of this research is to test empirically the effect of Earning management, Good Corporate Governance, on sticky cost behavior through a tax incentive policy. The type of data used for sampling is purposive sampling and hypothesis testing using the Partial Least Square (PLS) analysis model with the help of SmartPLS version 3.0 for windows software. The results of this study are; Earning management has contributed to Sticky Cost Behavior. Good Corporate Governance has contributed to Sticky Cost Behavior. Tax incentive policies are not proven as a moderating variable in the influence of Earning management target Sticky Cost. _ The tax incentive policy is proven to be a moderating variable in influence Good Corporate Governance Against Sticky Cost Behavior.
Co-Authors Hama, Aloisius