Corporate Governance Dan Tax Expense Terhadap Earnings Management Pada Perusahaan Manufaktur Di Indonesia

Richard Christian Somalinggi Parantean

Corporate Governance Dan Tax Expense Terhadap Earnings Management Pada Perusahaan Manufaktur Di Indonesia

Penulis

Richard Christian Somalinggi Parantean Sekolah Tinggi Ilmu Ekonomi Saint Theresa Merauke

Kata Kunci:

Corporate Governance, Deferred Tax Expense, Earnings Management

Abstrak

This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner.

Sample id this study consists of 100 manufacturing companies in 2016 and 2017. Sample is taken using the purposive sampling method. Regression results show that institutional earnings and deferred tax expense are influencing the earnings managements, while the board of commissioner, independent commissioner and female commissioner are not.