PENGARUH GRUP BISNIS TERHADAP MANAJEMEN LABA DIMODERASI OLEH KEPEMILIKAN SAHAM PENGENDALI, PERENCANAAN PAJAK, DAN ARUS KAS OPERASI

Suranta, Eddy and Fenny, Marietza and Pratana, Puspa Midiastuty and Franisalia, Ramadhani (2016) PENGARUH GRUP BISNIS TERHADAP MANAJEMEN LABA DIMODERASI OLEH KEPEMILIKAN SAHAM PENGENDALI, PERENCANAAN PAJAK, DAN ARUS KAS OPERASI. In: SIMPOSIUM NASIONAL AKUNTANSI XIX, 24-27 Agustus 2016, Lampung.

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Abstract

The purpose of this study is to prove the effect of business group and moderation between group business and controlling ownership, tax planning, and cash from operation can reduce the practise on earnings management. Modified Jones of discretionary accrual was used to determine earnings management practices. The tests in this study used multiple regression and moderated regression. The sample consisted of 41 group firms and non group firms in non financial sector listed in Indonesian Stock Exchange from 2011-2014 by using a purposive sampling method. The results of the study showed that the group business had a positive effect on earnings management. The results of this study also showed that the moderation between group bussiness with controlling ownership can increase earnings management. Furthermore, the result of moderati on betw een group busi ness w it h tax planni ng can’t reduce earnings management. The last result, found that group business who moderation by cash from operation can reduce earnings management.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 22 Nov 2016 04:26
Last Modified: 22 Nov 2016 04:26
URI: http://repository.unib.ac.id/id/eprint/11565

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