Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba
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.
Penulis: Ni Komang Anggreni,
Nyoman K. A. M. Putra, I Nyoman Putra Yasa
Kode Jurnal: jpakuntansidd160719
