Nadila, Julinda Putri (2022) Pengaruh Good Corporate Governance terhadap Manajemen Laba dengan Tax Avoidance sebagai Variabel Intervening. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Agency theory illustrates that earnings management problems can be minimized by supervision through good corporate governance. Good corporate governance as an effective mechanism that aims to minimize agency conflicts, and is one of the key elements in increasing economic efficiency, which includes the relationship between the board of commissioners, company management, and shareholders. One of the motivations of earnings management is to minimize taxes. Actions taken by companies to minimize taxes can be legal or illegal. Corporate governance is a concept based on agency theory, which is expected to function as a tool to provide confidence to investors that they will receive a return on the funds they have invested. This study aims to examine the effect of good corporate governance as proxied by an independent board of commissioners and audit committee partially on earnings management. Earnings management is measured through accrual earnings management and tax avoidance is measured using effective tax rates. Sampling used purposive sampling method in order to obtain 30 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses descriptive statistical analysis techniques, classical assumption test, multiple regression analysis, path analysis, and hypothesis testing. The results of this study say that the number of audit committee proportions can suppress earnings management practices. In addition, the proportion of an effective audit committee can limit the existence of profits by doing tax avoidance that does not violate the law. However, the results of the study have not proven that independent commissioners contribute to earnings management practices even though there is a tax avoidance policy. Keywords: Audit Committee, Independent Commissioner, Earnings Management, Tax Avoidance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Julinda Putri Nadila | ||||||||
| Date Deposited: | 23 Aug 2022 03:36 | ||||||||
| Last Modified: | 23 Aug 2022 03:36 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/8742 |
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