Journal of Accounting and Investment
Vol 17, No 1: January 2016

Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba

Anggreni, Ni Komang (Unknown)
Putra, Nyoman K. A. M. (Unknown)
Yasa, I Nyoman Putra (Unknown)

Article Info

Publish Date
31 Mar 2016

Abstract

This study aims to knows the effect of tax management, managerial ownership, institutional ownership to earnings quality a company listed on Indoneisa Stock Exchange.  This study focused on manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2013. The sampling method used is purposive sampling. Data were analyzed using moderated regression analysis (MRA). The results showed that the tax management negatively affect earnings quality, managerial ownership does not affect the tax relationship management and the quality of earnings and strengthen institutional ownership tax is a negative relationship management to the quality of earnings.

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Journal Info
Journal of Accounting and Investment
Website

Abbrev

ai

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...