Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba
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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.
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How to Cite
Anggreni, N. K., Putra, N. K. A. M., & Yasa, I. N. P. (2016). Peran Corporate Governance Sebagai Pemoderasi Hubungan Tax Management dengan Kualitas Laba. Journal of Accounting and Investment, 17(1), 66–78. https://doi.org/10.18196/jai.2016.0045.66-78
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Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
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Jensen, M. C. dan W. H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Oktober, 1976, Vol. 3, No. 4, pp. 305-360.
Jumiati, F. dan N. M. D. Ratnadi. 2014. Pengaruh kepemilikan manajerial dan book tax differences terhadap persistensi laba. E-Jurnal Akuntansi Universitas Udayana, 8 (2), 91-101.
Klein, A. 2002. Audit Committee, Board of Director Characteristics and Earning Management. Working Paper. Law and Economics Research Paper Series. New York University.
Lev, B. dan D. Nissim. 2004. Taxable Income, future earnings and equity values. The Accounting Review, 79 (4), 1039-1074.
Manzon, G. B. dan G. A. Plesko. 2002. The Relation between Financial and Tax Reporting Measures of Income. Working Paper. MIT Sloan School of
Minnick, Kristina. Tracy Noga. 2009. Do Corporate governance characteristic influence tax management?. Bentley university.
Plesko, G. A. 2004. Corporate Tax Avoidance and the properties of corporate earnings. National tax Journal, 57 (3), 729-737.
Republik Indonesia. 2008. Undang-undang No. 36 Tahun 2008 tentang Pajak Penghasilan.
Sumomba, C. R. 2013. Pengaruh Corporate Governance pada Manajemen Pajak pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia. Tesis, Universitas Dipone-goro.
Wijayanti, H. T. 2006. Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba Akrual dan Arus Kas. Paper Dipresentasikan pada Simposium Nasional Akuntansi IX, Padang.
Yunianto, A. 2013. Pengaruh Penggantian Manajemen, Dewan Komisaris Inde-penden, Kepemilikan Managerial, Kepemilikan Institusional, Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi dan Investasi, 14 (2), 156-172.
www.economy.okezone.com. diakses April 2015
www.ortax.org. diakses Februari 2015
Boynton, C. E., P. S. Dobbins, G. A. Plesko. 1992. Earning management and the corporate alternative minimum tax. Journal of Accounting Research, 30, 131-153.
Bursa Efek Indonesia. 2015. www.idx.co.id, diunduh Mei 2015
Chariri, A. dan I. Ghozali. 2007. Teori Akuntansi. Semarang: Universitas Diponogoro.
Chen, S., X. Chen, Q. Chen, dan T. Shevlin. 2008. Are family firms more tax aggressive than non-family firms?. Working Paper. Foster School of Business, University of Washington.
Desai, M. A. dan D. Dharmapala, 2004. Corporate tax avoidance and high-powered incentives. Working Papers. Departement of Economics, Univers-ity of Connecticut.
Deviana, B. S. P. 2009. Kemampuan beban pajak tangguhan dan beban pajak masa kini dalam mendeteksi manajemen laba pada saat seasoned equity offerings. Skripsi, Universitas Diponogoro.
Djamaluddin, S., Rahmawati, dan H. T. Wijayanti. 2008. Analisis Pengaruh Perbedaan antara Laba Akuntansi dan Laba Fiskal terhadap persistensi Laba, Akrual, dan Arus Kas pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Jakarta. Working Papers. Universitas Sebelas Maret, Surakarta.
Fanani, Z. 2010. Analisis faktor-faktor penentu persistensi laba. Jurnal akuntansi dan keuangan Indonesia, 7 (1), 109-123.
Firman, A. M. 2013. Kualitas laba, Tax management dan Corporate Governance. Paper Dipresentasikan pada Simposium Nasional Akuntansi XVI, Manado.
Givoly, D, C. K. Hayn dan S. P. Katz. 2010. Does Public Ownership of Equity Improve Earning Quality. The Accounting Review, 85 (1), 195-225.
Ghozali, I. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Semarang: Universitas Diponogoro.
Hanlon, M. 2002. The Persistence of Earnings, Accruals, and Cashflows when Firms have Large Book-Tax Differences. Doctoral Dissertation, University of Washington.
Irawan, H. P. dan A. Farahmita. 2012. Pengaruh kompensasi manajemen dan corporate governance terhadap manajemen pajak perusahaan. Paper Dipresentasikan pada Simposium Nasional Akuntansi XV, Banjar-masin.
Ikatan Akuntan Indonesia. 2014. Pernyataan Standar Akuntansi Keuangan No. 46 tentang Akuntansi Pajak Pengha-silan. Jakarta.
Jensen, M. C. dan W. H. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Oktober, 1976, Vol. 3, No. 4, pp. 305-360.
Jumiati, F. dan N. M. D. Ratnadi. 2014. Pengaruh kepemilikan manajerial dan book tax differences terhadap persistensi laba. E-Jurnal Akuntansi Universitas Udayana, 8 (2), 91-101.
Klein, A. 2002. Audit Committee, Board of Director Characteristics and Earning Management. Working Paper. Law and Economics Research Paper Series. New York University.
Lev, B. dan D. Nissim. 2004. Taxable Income, future earnings and equity values. The Accounting Review, 79 (4), 1039-1074.
Manzon, G. B. dan G. A. Plesko. 2002. The Relation between Financial and Tax Reporting Measures of Income. Working Paper. MIT Sloan School of
Minnick, Kristina. Tracy Noga. 2009. Do Corporate governance characteristic influence tax management?. Bentley university.
Plesko, G. A. 2004. Corporate Tax Avoidance and the properties of corporate earnings. National tax Journal, 57 (3), 729-737.
Republik Indonesia. 2008. Undang-undang No. 36 Tahun 2008 tentang Pajak Penghasilan.
Sumomba, C. R. 2013. Pengaruh Corporate Governance pada Manajemen Pajak pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia. Tesis, Universitas Dipone-goro.
Wijayanti, H. T. 2006. Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba Akrual dan Arus Kas. Paper Dipresentasikan pada Simposium Nasional Akuntansi IX, Padang.
Yunianto, A. 2013. Pengaruh Penggantian Manajemen, Dewan Komisaris Inde-penden, Kepemilikan Managerial, Kepemilikan Institusional, Dan Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi dan Investasi, 14 (2), 156-172.
www.economy.okezone.com. diakses April 2015
www.ortax.org. diakses Februari 2015