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Masruri, M Anwar
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The Impact of Institutional Ownership and Board of Independence on Tax Planning with Audit Committee as Variable Moderation Asvariwangi, Verni; Salman, M Zhofran Nur; Masruri, M Anwar
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

The objectives of this study are To determine whether institutional ownership and board of commissioners independence have a positive influence on tax planning with the audit committee as the moderating variabel, for institutional ownership and board of commissioners independence have a negative effect on avoidance. This research is a quantitative research with a regression approach. The sample of this research is 150 data that is observed. This data collection method is secondary data in the form of financial statements of manufacturing companies listed on the Stock Exchange with data analysis of classical assumption test, T test and determination test. The results show that institutional ownership has an effect on tax planning, that the audit committee strengthens the influence of institutional ownership on tax planning, the independence of the board of commissioners has an effect on tax planning, the audit committee strengthens the influence of the independence of the board of commissioners on tax planning
The Effect of Institutional Ownership, Independent Board of Commissioners and Audit Committee Good Corporate Governance on Earnings Management Masruri, M Anwar; Irsyad, Fatih Mohammad; Asvariwangi, Verni
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 4 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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Abstract

In this study, corporate governance is measured using institutional ownership, independent board of commissioners and audit committee to see its effect on earnings management as measured using discretionary accruals based on Jones cross sectional, the data used are food and beverage subsector manufacturing companies from 2018 - 2022 with a total sample that matches the predetermined criteria of 55 sample companies, based on the results obtained, it states that institutional ownership has a negative effect on earnings management, while other variables have no effect this can be caused by the number of samples and control variables that have not been added in this study
Co-Authors Angga Prasetia Avariwangi, Verni AYU LESTARI Irsyad, Fatih Mohammad Rasiman Rasiman Salman, M Zhofran Nur Salman, M. Zhofran Nur Verni Asvariwangi