Jurnal Bisnis dan Akuntansi
Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi

Board Diversity, Ukuran Perusahaan, Tax Aggressiveness, dan Kepemilikan Institusional terhadap Kualitas Laba

Andreas Bambang Daryatno (Universitas Tarumanagara)
Linda Santioso (Universitas Tarumanagara)

Article Info

Publish Date
30 Dec 2021

Abstract

The research aims to provide empirical evidence on board diversity, firm size, tax aggressiveness, and institutional ownership of earnings quality in manufacturing companies listed on the Indonesian stock exchange, especially in 2016-2018. The study population is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method used in this study is nonprobability sampling with purposive sampling technique. The analysis method used is panel data regression. The results showed that board diversity has an effect on earnings quality. Meanwhile, firm size, tax aggressiveness, and institutional ownership do not affect earnings quality.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...