JAKPI
Vol 3, No 1 (2023)

PENGARUH GOOD COORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA

Yunus Nurhasan (Universitas Pamulang, Jakarta)
Rijal Arslan (Universitas Pamulang, Jakarta)
Rananda Septanta (Universitas Pamulang, Jakarta)
Muhammad Eko Ari Wibowo (Universitas Pamulang, Jakarta)



Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to determine the effect of good corporate governance, company size and tax evasion on earnings management during the 2018 – 2022 period, which obtained 30 data in this study. The type of data used is secondary data, in the form of the company's annual report. Data analysis used descriptive statistics, classical assumption test, coefficient of determination and multiple linear regression analysis. Data processing uses the SPSS program to perform multiple linear regression analysis, coefficient of determination, normality test, multicollinearity test, autocorrelation test and hypothesis test. The results of this study indicate that the results of the study show that the data meet the classical assumptions such as normal distribution data, no multicollinearity, no heteroscedasticity and no autocorrelation. From the results of the hypothesis that partially good corporate governance and tax avoidance have no effect on earnings management and company size has a significant influence on earnings management.

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Journal Info

Abbrev

jakpi

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), ISSN 2775-9784 (Cetak) dan ISSN 2775-9792 (Online), dikelola Programs Studi Akuntansi diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Prof. Dr. Moestopo (Beragama). JAKPI diterbitkan dua kali setahun (pada Juni dan Desember). Menerima ...