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All Journal Competitive Jurnal Akuntansi dan Keuangan Balance Vocation Accounting Journal Jurnal Riset Terapan Akuntansi Dynamic Management Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Islamic Thought and Humanities Prosiding Simposium Nasional Multidisiplin (SinaMu) Santri : Jurnal Ekonomi dan Keuangan Islam JUTRIANCE
Triana Zuhrotun Aulia
Universitas Muhammadiyah Tangerang
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Journal : JUTRIANCE

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PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.
Co-Authors Abbas, Dirvi Surya Anis Viona Hamdani Hamdani Ichwan Syahrul Gunawan Imam Hidayat Kimsen Kimsen Luthfi Setyo Maharani Mia Novianti Nurul Rahmawati Pambudi, Januar Eky Septi Ludianah Siti Rosmayanty Sudarmanto, Eko Sustari Alamsyah Winda Mulyani