Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

The Influence of Tax Avoidance Which Is Modified by Corporate Governance on Earnings Management

Authors
Nurzi Sebrina, Nayang Helmayunita, Wilda Desti Karinda
Corresponding Author
Nurzi Sebrina
Available Online April 2019.
DOI
10.2991/piceeba2-18.2019.8How to use a DOI?
Keywords
earnings management, tax avoidance, corporate governance
Abstract

by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is secondary data. Data collection techniques are documented from www.idx.co.id. The analytical method used is Moderated Regression Analysis. The results of this study indicate tax avoidance has a significant positive effect on earnings management and corporate governance weakens the influence of tax avoidance on earnings management.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
April 2019
ISBN
10.2991/piceeba2-18.2019.8
ISSN
2352-5428
DOI
10.2991/piceeba2-18.2019.8How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Nurzi Sebrina
AU  - Nayang Helmayunita
AU  - Wilda Desti Karinda
PY  - 2019/04
DA  - 2019/04
TI  - The Influence of Tax Avoidance Which Is Modified by Corporate Governance on Earnings Management
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 59
EP  - 66
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.8
DO  - 10.2991/piceeba2-18.2019.8
ID  - Sebrina2019/04
ER  -