The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance
Penelitian ini bertujuan untuk menguji secara empiris pengaruh manajemen pajak, beban pajak tangguhan dan penghindaran pajak terhadap manajemen laba. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 sampai 2019. Sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga sampel yang didapat berjumlah 62 perusahaan manufaktur. Jenis datayang digunakan adalah data sekunder dengan mengumpulkan data-data dari www.idx.co.id. Metode analisis yang digunakan adalah metode Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa manajemen pajak berpengaruh signifikan terhadap manajemen laba sedangkan beban pajak tangguhan dan penghindaran pajak tidak berpengaruh signifikan terhadap manajemen laba.
The purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility
Penelitian ini bertujuan untuk membuktikan secara empiris tentang adanya pengaruh interlocking directorship, free cash flow, diversifikasi operasi, diversifikasi geografis, dan kompensasi bonus terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini adalah 122 perusahaan selama 3 tahun dengan total 366 data sampel. Pengukuran manajemen data diproksikan dengan discretionary accruals. Metode analisis data menggunakan analisis regresi linear berganda dengan bantuan software IBM SPSS 22. Hasil penelitian menunjukkan bahwa interlocking directorship, free cash flow, diversifikasi operasi, diversifikasi geografis, dan kompensasi bonus memiliki pengaruh terhadap manajemen laba.Kata Kunci: Manajemen Laba, Interlocking Directorship, Free Cash Flow, Diversifikasi Operasi, Diversifikasi Geografis, Kompensasi Bonus.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.