Jurnal Penelitian Akuntansi
Vol 2, No 1 (2021): April

PERAN KOMPETENSI DEWAN KOMISARIS DALAM PENGAWASAN PRAKTIK PENGHINDARAN PAJAK DAN MANAJEMEN LABA

Detri Wulandari (Universitas Trilogi Jakarta)
Nurul Aisyah Rachmawati (Universitas Trilogi Jakarta)

Article Info

Publish Date
01 May 2021

Abstract

This study aims to examine the effect of the competency of the boards on the relationship between tax avoidance and earnings management. This study separates the board’s competencies in accounting and finance. Using a sample of listed manufacturing firms in the Indonesia Stock Exchange from 2014 to 2017, we hypothesized that the board of commissioner’s competencies in accounting or finance weakens the positive relationship between tax avoidance and earnings management. The results provide evidence which is consistent with the hypotheses.

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Journal Info
Jurnal Penelitian Akuntansi
Website

Abbrev

JPA

Publisher

Universitas Pelita Harapan

Subject

Economics, Econometrics & Finance

Description

Jurnal Penelitian Akuntansi (JPA) is published by the Accounting Study Program of the Faculty of Economics and Business at Universitas Pelita Harapan. This peer-reviewed academic journal aims to deliver and discuss research by academics and practitioners in the field of Accounting with a focus on ...