Articlediamond2022

Pengaruh kepemilikan institusional, kepemilikan publik dan profitabilitas terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening

Mayang Sari Edastami · Yunita Kusumadewi

12 citations0/0 files storedFair Value Jurnal Ilmiah Akuntansi dan Keuangan

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

The purpose of this study was to determine whether there is an effect of institutional ownership, public ownership and profitability variables on tax avoidance with earnings management as the intervening variable..The research approach used in this research is quantitative research with causality type. The sample used was 13 companies during the 6-year study period (2015-2020) or 78 samples. Hypothesis testing using Sobel test (criteria from mediation). Sobel test is used to determine the effect of the mediating variable, namely earnings management. Based on the results of the tests that have been carried out, this study concludes that institutional ownership and public ownership have no effect on earnings management. profitability have an effect on earnings management.However, institutional ownership and profitability have no effect on tax avoidance, public ownership have an effect on tax avoidance. Meanwhile, earnings management is not able to mediate the variables of institutional ownership, public ownership and profitability on tax avoidance.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 12 citations exist upstream.

References

2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2016Metodologi penelitian kuantitatif 2015Metodologi Penelitian Kuantitatif 2010Pengaruh Mekanisme Good Corporate Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya terhadap Manajemen Laba 2012PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAXAVOIDANCE)2019Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 2019Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 2014PENGARUH KARAKTER EKSEKUTIF DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.