Pengaruh Perencanaan Pajak Dan Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia

Abstract

Earning management could affect the quality of financial statement. Several studies have been documented that corporate governance could reduce the earning management practice. However, there is a limited study investigating the effect of tax planning and corporate governance on earning management by using an Indonesia listed companies with family ownership. Corporate governance consist omanagerial ownership, institutional ownership, independent board. Beside, we also use the control variables, that are audit quality, firm size and leverage. we observe data from 2009 to 2013. a panel data regression model is used here by applying Eviews 6.0. the results of regression found that managerial ownership, institutional ownership and quality of the audit have no significant effect on earnings management. in contrast, tax planning and independent board have a significant effect on earnings management  this finding imply that independent board can reduce the earning management.

Keywords: Earnings Management, Tax Planning, Managerial Ownership, Institutional Ownership,

        Board of Commissioner Independent, Quality Audit, Company Size and Leverage