THE EFFECT OF TAX AGGRESIVENESS, CORPORATE GOVERNANCE, AND FINANCIAL RATIO ON EARNINGS MANAGEMENT

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dc.contributor.authorAlvincia, Vanessa
dc.date.accessioned2026-07-28T07:04:14Z
dc.date.available2026-07-28T07:04:14Z
dc.date.issued2024-02-22
dc.description.abstractThe purpose of this research is to obtain empirical evidence regarding the factors on earnings management for consumer cyclicals and consumer non-cyclicals companies listed in Indonesian Stock Exchange (IDX). The factors used in this research are tax aggressiveness, director size, director independent, audit quality, managerial ownership, institutional ownership, firm size, leverage, sales growth. The population of this research is consumer cyclicals and consumer noncyclicals companies listed in Indonesian Stock Exchange (IDX) with a period of 3 years, from 2020 to 2022. The sample used in this research selected using purposive sampling method, resulting in total of 63 companies from 189 data. While, the hypotheses testing method used in this research is the multiple regression analysis. The result of this research indicates that audit quality and managerial ownership has an effect on earnings management. These two variables also have a negative effect on earnings management. Audit quality is related with auditor who concern with qualified audit, thereby reducing earnings management. Managerial ownership will not increase earnings management when they have behaved like investor who know about actual situation in company. Meanwhile, tax aggressiveness, director size, director independent, institutional ownership, firm size, leverage, sales growth has no effect on earnings management
dc.identifier.urihttps://repository.tsm.ac.id/handle/123456789/531
dc.publisherSekolah Tinggi Ilmu Ekonomi Trisakti
dc.subjectSkripsi
dc.titleTHE EFFECT OF TAX AGGRESIVENESS, CORPORATE GOVERNANCE, AND FINANCIAL RATIO ON EARNINGS MANAGEMENT
dc.typeThesis
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