COMPANY CHARACTERISTICS, CORPORATE GOVERNANCE, AUDIT QUALITY, AND TAX AGGRESSIVENESS ON EARNINGS MANAGEMENT

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dc.contributor.authorAlfonsus, Angelica
dc.date.accessioned2026-07-24T02:19:00Z
dc.date.available2026-07-24T02:19:00Z
dc.date.issued2024-02-12
dc.description.abstractThe purpose of this research is to provide empirical evidence about the effect of profitability, financial leverage, firm size, free cash flow, sales growth, managerial ownership, institutional ownership, board size, audit committee, audit quality, and tax aggressiveness on earnings management as the dependent variable. The data used for this research is consumer cyclical and consumer noncyclical companies listed on the Indonesia Stock Exchange (IDX) from 2020 until 2022. Samples for this research were selected based on the purposive sampling method and resulted in 60 companies. Therefore, the data used for this research amounts to 180 data. The data obtained from these samples was analyzed using the multiple regression method. The result of this research shows that profitability, free cash flow, and sales growth have an influence on earnings management. Meanwhile, financial leverage, firm size, managerial ownership, institutional ownership, board size, audit committee, audit quality, and tax aggressiveness have no influence on earnings management.
dc.identifier.urihttps://repository.tsm.ac.id/handle/123456789/462
dc.publisherSekolah Tinggi Ilmu Ekonomi Trisakti
dc.subjectSkripsi
dc.titleCOMPANY CHARACTERISTICS, CORPORATE GOVERNANCE, AUDIT QUALITY, AND TAX AGGRESSIVENESS ON EARNINGS MANAGEMENT
dc.typeThesis
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