The Influence of Tax Avoidance Modified by Corporate Governance on Earnings Management: Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017

机译：公司治理对盈利管理的避税影响：2014 - 2017年印度尼西亚证券交易所上市的制造业公司的实证研究

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This study aims to empirically examine the effect of tax avoidance which is moderated by corporate governance on earnings management. The populations in this study were Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014 to 2017. The samples in this study used purposive sampling method, so the samples amounted to 52 manufacturing companies. The type of data used is secondary data. Data collection techniques are documented from www.idx.co.id. The analytical method used is Moderated Regression Analysis. The results of this study indicate tax avoidance has a significant positive effect on earnings management and corporate governance weakens the influence of tax avoidance on earnings management.

机译：本研究旨在经验审查避税的效果，这些避免由公司治理对盈利管理进行主持。本研究中的人口是2014年至2017年印度尼西亚证券交易所上市的制造公司。本研究中的样品采用了目的采样方法，因此样品达到52家制造公司。使用的数据类型是辅助数据。数据收集技术从www.idx.co.id中记录过。使用的分析方法是适度的回归分析。本研究的结果表明避税对盈利管理和公司治理有重大积极影响，削弱了避税对盈利管理的影响。

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《Padang International Conference on Education, Economics, Business and Accounting》|2019年|530p|共8页
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作者
Nurzi Sebrina; Nayang Helmayunita; Wilda Desti Karinda;
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原文格式 PDF
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中图分类 F27-53;
关键词
Earnings management; Tax avoidance; Corporate governance;

机译：盈利管理;避税;公司治理;

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专利

1. EFFECT OF CORPORATE GOVERNANCE AND PROFITABILITY ON TAX AVOIDANCE (Empirical Study of Sharia Banking Companies Listed on the Indonesia Stock Exchange 2012-2016) [J] . Hasian Purba Research Journal of Finance and Accounting . 2019,第18期

机译：公司治理和盈利能力对避税的影响（Sharia银行在印尼证券交易所上市的实证研究，2012-2016年）
2. Analysis of the Effect of Operational Profitability and Debt to Asset Ratio (DAR), Debt to Equity (DER) on Tax Avoidance. Empirical studies on Food and Beverage Sub-sector Manufacturing Industry companies are listed on the Stock Exchange in 2014-2017 [J] . Feber Sormin. European Journal of Business and Management . 2019,第16期

机译：分析运营盈利能力和债务资产比率（DAR），债务权益比率（DER）对避税的影响。食品和饮料子行业制造行业公司的实证研究于2014-2017年在联交所上市
3. Good Corporate Governance Mechanism, Firm Characteristics and Corporate Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange [J] . Kencana Dewi, Mukhtaruddin, Christine Apriany International Journal of Finance and Accounting . 2014,第2期

机译：良好的公司治理机制，企业特征和企业社会责任：在印尼证券交易所上市的制造公司的实证研究
4. The Influence of Tax Avoidance Modified by Corporate Governance on Earnings Management: Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017 [C] . Nurzi Sebrina, Nayang Helmayunita, Wilda Desti Karinda Padang International Conference on Education, Economics, Business and Accounting . 2019

机译：公司治理对盈利管理的避税影响：2014 - 2017年印度尼西亚证券交易所上市的制造业公司的实证研究
5. An empirical study of target firms' operating performance after corporate acquisitions: Evidence from the listed companies in the Stock Exchange of Thailand. [D] . Noicharoen, Arthit. 2006

机译：公司收购后目标公司运营绩效的实证研究：泰国证券交易所上市公司的证据。
6. THE EFFECT OF RELATED PARTY TRANSACTIONS ON TAX AVOIDANCE:udREAL EARNINGS MANAGEMENT AS A MEDIATING ROLEud(Empirical Study on Manufacturing Company listed in Indonesian Stock Exchange) [O] . CENDEKIAWATI Audia, HARTO Puji 2016

机译：相关方交易对避税的影响： ud实际收入管理作为中介角色 ud（在印尼证券交易所上市的制造业公司的实证研究）

The Influence of Tax Avoidance Modified by Corporate Governance on Earnings Management: Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2017

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