The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management

Nico Alexander ()
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Nico Alexander: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia Author-2-Name: Silvy Christina Author-2-Workplace-Name: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia

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Abstract: Objective �The purpose of this research is to empirically examine the effect of corporate governance, ownership and tax aggressiveness on earnings management. Methodology/Technique �The population of this research consists of non-financial companies listed on the Indonesian Stock Exchange (IDX) between 2013 and 2015. This research uses 3 recent years and utilizes different variable that have not been used in prior research. The 67 samples were choose using a purposive sampling method. The hypotheses are tested using multiple regression analysis with the SPSS program, to investigate the influence of each independent variable on earnings management. Findings �The results show that the board of director have a positive influence on earnings management, while board independence, audit quality, managerial ownership, and tax aggressiveness have no influence on earnings management. Novelty �This research add value in the existing literature and empirically study the effect of the board of directors, independence of the board, audit quality, managerial ownership, and tax agressiveness on earnings management.

Keywords: Earnings Management; Corporate Governance; Ownership; Tax Aggressiveness. (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Pages: 6
Date: 2017-12-21
New Economics Papers: this item is included in nep-acc and nep-sea
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Published in Accounting and Finance Review, Volume 2, Issue 4

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