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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Inovasi Akuntansi SENEMA
I Putu Edy Arizona
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI I Putu Edy Arizona; I Nyoman Kusuma A Adnyana Mahaputra; Ni Komang Anggreni
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.356 KB) | DOI: 10.38043/jiab.v2i1.167

Abstract

The aim of this study is to examine effect of tax management to earning quality in Indonesian manufacturing company listed in Indonesian Stock Exchange between year 2008 and 2013. This study also examine moderating effect of managerial ownership and institutional ownership influence relationship between tax management and earning quality. The statistical method that used is moderated regression analysis.The results show that tax management have negative influence to earning quality. Where as there is no interaction managerial ownership in relation between tax management and earning quality. But institutional ownership is moderated in relation between tax management and earning quality.Keywords: Earning quality, tax management, managerial ownership, institutional ownership.
Co-Authors Anak Agung Lilis Antika Desy Wedasari Emerensiana Jenai Ernawatiningsih, Ni Putu Lisa Hartini, Made Laksmi Sena I Gusti Agung Lanang Aryantara I Kadek Arya Ariana I Kadek Bagiana I Kadek Bagiana I Ketut Sukrada I Ketut Sunarwijaya I Nyoman Kusuma Adnyana Mahaputra Kadek Putri Minggayoni Komang Subagiastra Lestari, Ni Kadek Dwi Yunita Luh Komang Merawati Luh Pande Eka Setiawati Made Laksmi Sena Hartini Ni Kadek Dinda Cahyadewi Ni Kadek Indah Pradnyawati Ni Komang Anggreni Ni Luh Gde Novitasari, Ni Luh Gde Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Shinta Dewi Ni Wayan Rista Sutawiyani Setiawati, Luh Pande Eka Subagiastra, Komang Sukrada, I Ketut Yanti, Ni Putu Novita Eka