Pengaruh Tax Avoidance dan Kualitas Audit terhadap Manajemen Laba

T. Husain
Journal article Jurnal Online Insan Akuntan • 2017 Indonesia

Abstract

This research aims to analyze the influence of tax avoidance and audit quality on the earnings management with leverage as control variable. Measurement of earnings management are used in this research determined based conditional revenue model approach (Stubben, 2010).  The population in this research are manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. The sampling method using purposive sampling technique. The method of analysis using inferential statistical analysis with multiple linear regression techniques using SPSS for Windows 22:00. These results indicate that tax avoidance and audit quality have no significant effect simultaneously on the earnings management. The partial test results showed that tax avoidance has no effect to the earnings management. While, audit quality has a significant effect to the earnings management.   Keywords: conditional revenue model, audit quality, earnings management.

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Jurnal Online Insan Akuntan

Jurnal Online Insan Akuntan (JOIA) merupakan jurnal ilmiah yang diterbitkan oleh Akademi Akuntans... see more