PENGARUH PERENCANAAN PAJAK, CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The research has purposed improve empirical influence between tax planning, corporate governance and firms size on the earning management. Sample of the research have use 52 number of non manufacture company on the Indonesian Capital Market (BEI). The rule of the chossed for the sample used purposive sampling. The data founding with Indonesian Capital Market of Directory. The test of the hipotesys help with regression analysis and parsial t-test. The based of the test have founded tax plan, audit quality, and komesionner member not significant effect on the earning management in non manufactur company. The result also founded firm size has significant effect on the earning management in non manufactur company on Indonesian Capital Market.

Kata Kunci ;    Perencanaan Pajak, Corporate Governance dan Ukuran Perusahaan