This study analyzes the influence of Independent Board of Commissioners, Profitability, Leverage, Environmental Social Governance, Audit Committee, and Capital Intensity on tax avoidance in service sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Using multiple linear regression on 105 observations from 21 companies, the results show that the Independ…
This research aims to determine the influence of independent commissioners, industry specialization auditors, institutional ownership, and audit tenure on the integrity of financial reports in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The method used in this research is a quantitative method. The population used in this research is manufacturing sector …
This research aims to examine the influence of foreign ownership, public ownership, independent board of commissioners, independent audit committee, and audit quality on information transparency. The method used in this research is a quantitative method. The sampling technique used purposive sampling, consists of 108 manufacture companies listed on the Indonesia Stock Exchange in 2018-2022, tot…
Tujuan penelitian ini untuk mengetahui pengaruh earnings management terhadap nilai perusahaan, praktek corporate governance terhadap nilai perusahaan dan pengaruh praktek corporate governance terhadap hubungan antara earnings management dan nilai perusahaan serta memahami peranan praktek corporate governance terhadap praktek earnings management yang dilakukan oleh perusahaan dalam upaya meningk…
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan institusional, kualjtas audit, dan komisaris Independen terhadap tax avoidance. Pada penelitian ini tax avoidance diukur dengan menggunakan cash effective tax rate (CETR) perusahaan yaim pembayaran pajak penghasilan dibagi dengan laba sebelum pajak. Penelitian ini menggunakan sampel berupa laporan keuangan dari perusahaan t…