Analysis of Corporate Income Tax Rate Changes and Earnings Management
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Hasil pengujian menunjukkan bahwa Corporate Size, Dividend Payout Ratio, Return on Equity, dan Profit Margin berpengaruh terhadap Price Earnings Ratio, sedangkan Debt to Asset
Abstract : The objective of this research is to get empirical evidence about the influence of collateralized assets, profitability, income tax, non-debt tax shield, firm size
The results show that board of commissioner size negatively affects earnings management, while the other corporate governance mechanism variables, which are board of
The difference between this research and the previous one is that this research has applied earnings management and audit quality factors to detect any tax
Corporate Governance Cannot Moderate the Effect of Earnings Management on Tax Aggressiveness The fourth hypothesis test Ha4 shows that Corporate Governance as proxied by the
Sehingga dapat disimpulkan bahwa data Ha diterima, yang berarti terdapat perbedaan tingkat discretionary accrual sebelum dan sesudah ditetapkanya tarif PPh Badan yang baru pada
Statement of Problem This research is about determining the impact of earnings manipulation risk and corporate governance risk on the extension of audit planning in a CPA firm located
Independent variables Debt to Equity Ratio DER Measures how much debt is secured by a company's equity Total debt Total equity Bank Debt to Equity Ratio BDEBT Measures
