MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA

DOI:

https://doi.org/10.29303/akurasi.v6i2.431

Authors

  • Mariska Ramadana Universitas Internasional Batam
  • Helen Irawan Universitas Internasional Batam
  • Dea Tiara Monalisa Butar-Butar Universitas Internasional Batam

Keywords:

Earnings management, tax avoidance, corporate governance, corporate social responsibility

Abstract

Earnings management practices have an impact on the quality of financial reports which can influence investor decisions and company reputation.  This research aims to investigate the moderating role of CSR on the relationship between tax avoidance and corporate governance on earnings management practices.    As many as 197 samples from 49 companies listed on the Indonesia Stock Exchange during 2018-2022 were analyzed using multiple linear regression. The research results show that tax avoidance and female commissioners have a significant negative effect on earnings management, while independent commissioners and audit quality have a significant positive effect on earnings management. CSR positively moderates the influence of female commissioners on earnings management, but negatively moderates audit quality on earnings management. This research implies that the structure and composition of the board of commissioners, including the presence of female commissioners, can play an important role in managing earnings management, while audit quality is highly dependent on the implementation of strict audit standards.

Downloads

Download data is not yet available.

References

Abdelfattah, T., & Aboud, A. (2020). Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation, 38. https://doi.org/10.1016/j.intaccaudtax.2020.100304

Abu Qa’dan, M. B., & Suwaidan, M. S. (2019). Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan. Social Responsibility Journal, 15(1), 28–46. https://doi.org/10.1108/SRJ-11-2017-0225

Agustin, E. P., & Widiatmoko, J. (2022). Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba. Owner : Riset & Jurnal Akuntansi, 6(1), 990–1002. https://doi.org/10.33395/owner.v6i1.707

Agyei-Mensah, B. K., & Buertey, S. (2019). Do culture and governance structure influence extent of corporate risk disclosure? International Journal of Managerial Finance, 15(3), 315–334. https://doi.org/10.1108/IJMF-09-2017-0193

Ain, Q. U., Yuan, X., Javaid, H. M., & Naeem, M. (2022). Board gender diversity and sustainable growth rate: Chinese evidence. Economic Research-Ekonomska Istrazivanja , 35(1), 1364–1384. https://doi.org/10.1080/1331677X.2021.1965002

Alexander, N. (2021). Effect of corporate governance on earnings management: Study on manufacturing companies listed in the Indonesia Stock Exchange. Review of Integrative Business and Economics Research, 10(1), 55–61.

Alexander, N., & Palupi, A. (2020). Pengaruh Corporate Social Responsibility Reporting Terhadap Manajemen Laba. Jurnal Bisnis dan Akuntansi, 22(1), 105–112.

Alhadab, M., & Nguyen, T. (2018). Corporate diversification and accrual and real earnings management: A non-linear relationship. Review of Accounting and Finance, 17(2), 198–214. https://doi.org/10.1108/RAF-06-2016-0098

Almahrog, Y., Ali Aribi, Z., & Arun, T. (2018). Earnings management and corporate social responsibility: UK evidence. Journal of Financial Reporting and Accounting, 16(2), 311–332. https://doi.org/10.1108/JFRA-11-2016-0092

Almashaqbeh, A., Shaari, H., & Abdul-Jabbar, H. (2019). The effect of board diversity on real earnings management: Empirical evidence from Jordan. International Journal of Financial Research, 10(5), 495–508. https://doi.org/10.5430/ijfr.v10n5p495

Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639–659. https://doi.org/10.1108/JFRA-10-2019-0133

Altig, D., Baker, S., Barrero, J. M., Bloom, N., Bunn, P., Chen, S., Davis, S. J., Leather, J., Meyer, B., Mihaylov, E., Mizen, P., Parker, N., Renault, T., Smietanka, P., & Thwaites, G. (2020). Economic uncertainty before and during the COVID-19 pandemic. Journal of Public Economics, 191. https://doi.org/10.1016/j.jpubeco.2020.104274

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259. https://doi.org/10.1108/JFC-10-2017-0091

Andriana, I. K. G. S., & Anggara, I. W. G. W. P. (2019). Pengaruh ukuran perusahaan, profitabilitas, leverage dan kepemilikan saham publik pada pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29(1), 111. https://doi.org/10.24843/eja.2019.v29.i01.p08

Anggreni, M. D., & Adiwijaya, Z. A. (2020). Pengaruh kepemilikan institusional, ukuran perusahaan, laverage, dewan komisaris independen dan profitabilitas terhadap manajemen laba. Prosiding Konferensi Ilmiah Mahasiswa Unissula (KIMU) 4, 1121–1152.

Antonius, R., & Tampubolon, L. D. (2019). Analisis penghindaran pajak, beban pajak tangguhan, dan koneksi politik terhadap manajemen laba. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(1), 39–52. https://doi.org/10.35912/jakman.v1i1.5

Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953. https://doi.org/10.1108/MAJ-07-2019-2364

Ayem, S., & Ongirwalu, S. N. (2020). Pengaruh adopsi IFRS, penghindaran pajak, dan kepemilikan manajerial terhadap manajemen laba. JIA (Jurnal Ilmiah Akuntansi, 5(2), 360–376.

Ayem, S., & Yuliana, D. (2019). Pengaruh independensi auditor, kualitas audit, manajemen laba, dan komisaris independen terhadap integritas laporan keuangan (Studi kasus pada perusahaan perbankan yang terdaftar di BEI periode 2014-2017). Jurnal Akuntansi & Manajemen Akmenika, 16(1), 197–207.

Barker, W. B. (2009). The ideology of tax avoidance. U. Chi. L. J, 40, 229. http://lawecommons.luc.edu/luclj/vol40/iss2/3

Binsasi, K. de R., & Winarto, Y. (2019, March 27). Investor AISA: Kasus AISA adalah skandal dalam pasar modal Indonesia. Investasi.Kontan.Co.Id. https://investasi.kontan.co.id/news/investor-aisa-kasus-aisa-adalah-skandal-dalam-pasar-modal-indonesia

Brooks, C., & Oikonomou, I. (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. In British Accounting Review, 50(1), 1–15.. https://doi.org/10.1016/j.bar.2017.11.005

Budiana, E., & Kusuma, H. (2022). The relationship between gender diversity and tax avoidance practices. International Journal of Research in Business and Social Science (2147- 4478), 11(8), 241–250. https://doi.org/10.20525/ijrbs.v11i8.2176

Buertey, S., Sun, E. J., Lee, J. S., & Hwang, J. (2020). Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 27(1), 256–271. https://doi.org/10.1002/csr.1803

Cahyawati, N. E., & Setiana, N. M. (2018). Manipulasi aktivitas riil pada perusahaan manufaktur: Studi empiris di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 22(1). https://doi.org/10.20885/jaai.vol2

Chen, H. C., Chiang, H.-T., & Voren, D. (2023). The impact of the COVID-19 pandemic on quality of financial reports. Journal of Applied Finance & Banking, 1–29. https://doi.org/10.47260/jafb/1341

Cho, S., & Chung, C. (2022). Board characteristics and earnings management: Evidence from the Vietnamese market. Journal of Risk and Financial Management, 15(395). https://doi.org/10.3390/jrfm

Crouzet, N., & Tourre, F. (2021). Can the cure kill the patient? Corporate credit interventions and debt overhang *.

Dani, A. C., Picolo, J. D., & Klann, R. C. (2019). Gender influence, social responsibility and governance in performance. RAUSP Management Journal, 54(2), 154–177. https://doi.org/10.1108/RAUSP-07-2018-0041

Dechow, P. M. (1994). Accounting earnings and cash flows as measures of firm performance The role of accounting accruals. Journal of Accounting and Economics, 18, 3–42.

Dombeu, N. C. F., Nomlala, C. B., & Nyide, C. J. (2023). Earnings quality during COVID-19 pandemic: Evidence from South African listed companies. Journal of Accounting Finance and Auditing Studies (JAFAS), 9(3), 340–367. https://doi.org/10.32602/jafas.2023.037

Du, S., Xu, X., & Yu, K. (2020). Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees. Advances in Accounting, 51. https://doi.org/10.1016/j.adiac.2020.100499

Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57–74. https://www.jstor.org/stable/258191

Fan, Y., Jiang, Y., Zhang, X., & Zhou, Y. (2019). Women on boards and bank earnings management: From zero to hero. Journal of Banking and Finance, 107. https://doi.org/10.1016/j.jbankfin.2019.105607

Fitroni, N. A., & Feliana, Y. K. (2022). Pengaruh keragaman gender pada dewan komisaris, dewan direksi, dan komite audit terhadap manajemen laba. Akuntansi Dan Teknologi Informasi, 15(1), 8–21. https://doi.org/10.24123/jati.v15i1.4575

Flores, E. da S., Sampaio, J. O., Beiruth, A. X., & Brugni, T. V. (2023). Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets. Journal of Accounting in Emerging Economies, 13(4), 760–783. https://doi.org/10.1108/JAEE-10-2021-0317

Ghaleb, B. A. A., Qaderi, S. A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1883222

Gormsen, N. J., & Koijen, R. S. J. (2020). Coronavirus: Impact on Stock Prices and Growth Expectations.

Habbash, M., & Haddad, L. (2020). The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia. Social Responsibility Journal, 16(8), 1073–1085. https://doi.org/10.1108/SRJ-09-2018-0232

Halim, A. C., & Muhammad, M. M. (2022). Pengaruh profitabilitas, leverage dan penghindaran pajak terhadap manajemen laba pada perusahaan industri barang konsumsi di BEI periode 2015-2019. Jurnal Mahasiswa Institut Teknologi dan Bisnis Kalbis, 8(4), 4615–4628.

Hamad, H. A., & Cek, K. (2023). The moderating effects of corporate social responsibility on corporate financial performance: Evidence from OECD countries. Sustainability (Switzerland), 15(11). https://doi.org/10.3390/su15118901

Haque, F., & Ntim, C. G. (2020). Executive compensation, sustainable compensation policy, carbon performance and market value. British Journal of Management, 31(3), 525–546. https://doi.org/10.1111/1467-8551.12395

Harakeh, M., El-Gammal, W., & Matar, G. (2019). Female directors, earnings management, and CEO incentive compensation: UK evidence. Research in International Business and Finance, 50, 153–170. https://doi.org/10.1016/j.ribaf.2019.05.001

Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2023). The effects of environmental cost, environmental disclosure and environmental performance on company value with an independent board of commissioners as moderation. International Journal of Energy Economics and Policy, 13(3), 367–373. https://doi.org/10.32479/ijeep.14159

Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance. Journal of Business Ethics, 149(2), 411–432. https://doi.org/10.1007/s10551-016-3099-5

Idris, M., Abu Siam, Y., & Nassar, M. (2018). Board independence, earnings management and the moderating effect of family ownership in Jordan. Management and Marketing, 13(2), 985–994. https://doi.org/10.2478/mmcks-2018-0017

Issa, A., & Fang, H. X. (2019). The impact of board gender diversity on corporate social responsibility in the Arab Gulf states. Gender in Management an International Journal, 34(7), 577–605. https://doi.org/10.1108/GM-07-2018-0087

Jafri, H. E., & Mustikasari, E. (2018). Pengaruh perencaan pajak, tunneling incentive dan aset tidak berwujud terhadap perilaku transfer pricing pada perusahaan manufaktur yang memiliki hubungan istimewa yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Berkala Akuntansi Dan Keuangan Indonesia, 3(2), 63–77.

Jain, T., & Zaman, R. (2020). When Boards Matter: The Case of Corporate Social Irresponsibility. British Journal of Management, 31(2), 365–386. https://doi.org/10.1111/1467-8551.12376

Javeed, S. A., Teh, B. H., Ong, T. S., Chong, L. L., Abd Rahim, M. F. Bin, & Latief, R. (2022). How does green innovation strategy influence corporate financing? Corporate social responsibility and gender diversity play a moderating role. International Journal of Environmental Research and Public Health, 19(14). https://doi.org/10.3390/ijerph19148724

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–360.

Juliani, M., & Ventty, C. (2022). Analisis pengaruh CSR terhadap manajemen laba dengan tata kelola perusahaan sebagai variabel moderasi. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 5(1), 71–84. https://doi.org/10.36778/jesya.v5i1.566

Kalbuana, N., Kusiyah, K., Supriatiningsih, S., Budiharjo, R., Budyastuti, T., & Rusdiyanto, R. (2022). Effect of profitability, audit committee, company size, activity, and board of directors on sustainability. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2129354

Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh pengungkapan corporate social responsibility, persistensi laba dan pertumbuhan laba terhadap manajemen laba pada Perusaaan yang terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350. https://doi.org/10.29040/jiei.v6i2.1107

Karina, R. (2021). Corporate governance and earnings management: Does gender matter? Jurnal Akuntansi Dan Auditing Indonesia, 25(2). https://doi.org/10.20885/jaai.vol25.i

Kasmawati. (2018). Sumber daya manusia sebagai sumber keunggulan kompetitif. JURNAL IDAARAH, II (2), 229–242.

Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2022.2080898

Kim, J. H., & Lee, J. H. (2021). How ceo political connections induce corporate social irresponsibility: An empirical study of tax avoidance in south korea. Sustainability (Switzerland), 13(14). https://doi.org/10.3390/su13147739

Kumala, R., & Siregar, S. V. (2021). Corporate social responsibility, family ownership and earnings management: the case of Indonesia. Social Responsibility Journal, 17(1), 69–86. https://doi.org/10.1108/SRJ-09-2016-0156

Kurniasih, L., Yusri, Y., Kamarudin, F., & Sheikh Hassan, A. F. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2159747

Kusumawardhani, R. (2018). Pengaruh luas pengungkapan informasi, konsentrasi kepemilikan dan diversifikasi pada biaya modal ekuitas: studi pada perusahaan non-keuangan di Indonesia. Jurnal Siasat Bisnis, 22(2), 182–202. https://doi.org/10.20885/jsb.vol22.iss2.art5

Larasati, M. D., & Az’mi, Y. U. (2023). Pengungkapan corporate social responsisbility dan manajemen laba dengan board gender diversity sebagai variabel moderasi. E-Jurnal Akuntansi, 33(2), 331. https://doi.org/10.24843/eja.2023.v33.i02.p04

Lassoued, N., & Khanchel, I. (2021). Impact of COVID-19 pandemic on earnings management: an evidence from financial reporting in European firms. Global Business Review. https://doi.org/10.1177/09721509211053491

Liu, C. (2018). Are women greener? Corporate gender diversity and environmental violations. Journal of Corporate Finance, 52, 118–142. https://doi.org/10.1016/j.jcorpfin.2018.08.004

Liu, H., & Lee, H. A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting and Information Management, 27(4), 632–652. https://doi.org/10.1108/IJAIM-08-2018-0095

Lopes, A. P. (2018). Audit Quality and Earnings Management: Evidence from Portugal. Athens Journal of Business & Economics, 4(2), 179–192. https://doi.org/10.30958/ajbe.4.2.4

López-González, E., Martínez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723

Maglio, R., Rey, A., Agliata, F., & Lombardi, R. (2020). Connecting earnings management and corporate social responsibility: A renewed perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1108–1116. https://doi.org/10.1002/csr.1868

Mao, C. W. (2019). Effect of corporate social responsibility on corporate tax avoidance: evidence from a matching approach. Quality and Quantity, 53(1), 49–67. https://doi.org/10.1007/s11135-018-0722-9

Mardianto. (2020). Analisis pengaruh struktur kepemilikan, ukuran dan pertumbuhan perusahaan terhadap manajemen laba pada perusahaan BEI tahun 2014-2018. Journal of Applied Accounting and Taxation, 5(2), 222–232.

Maswadeh, S. (2018). The effect of the ownership structure on earnings management practices. Investment Management and Financial Innovations, 15(4), 48–60. https://doi.org/10.21511/imfi.15(4).2018.04

Mclnnis, J., Silva, R., & Yu, Y. (2022). The superiority of earnings over cash flows in predicting cash flows available to investors over the long run*.

Mohmed, A., Flynn, A., & Grey, C. (2020). The link between CSR and earnings quality: evidence from Egypt. Journal of Accounting in Emerging Economies, 10(1), 1–20. https://doi.org/10.1108/JAEE-10-2018-0109

Oats, L., & Tuck, P. (2019). Corporate tax avoidance: is tax transparency the solution? Accounting and Business Research, 49(5), 565–583. https://doi.org/10.1080/00014788.2019.1611726

Orazalin, N., & Baydauletov, M. (2020). Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity. Corporate Social Responsibility and Environmental Management, 27(4), 1664–1676. https://doi.org/10.1002/csr.1915

Permatasari, M., Firmansyah, A., Trisnawati, E., (2021). Peran konsentrasi kepemilikan: Respon investor, penghindaran pajak, manajemen laba. Studi Akuntansi Dan Keuangan Indonesia, 4(1).

Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek indonesia. Jurnal bisnis dan akuntansi, 19(1), 38–46. http://www.tsm.ac.id/JBA

Putri, E. I., & Gunawan, B. (2019). Analisis pengaruh karakteristik perusahaan, ukuran dewan komisaris, dan struktur kepemilikan terhadap pengungkapan corporate social responsibility di perusahaan property dan real estate. Seminar Nasional Dan The 6th Call for Syariah Paper Universitas Muhammadiyah Surakarta, 388–406. www.cnnindonesia.com

Rawi, R., & Muchlish, M. (2022). Audit quality, audit committee, media exposure, and Corporate Social Responsibility. Jurnal Siasat Bisnis, 26(1), 85–96. https://doi.org/10.20885/jsb.vol26.iss1.art6

Rifai, A., & Atiningsih, S. (2019). Pengaruh leverage, profitabilitas, capital intensity, manajemen laba terhadap penghindaran pajak. Econbank: Journal of Economics and Banking, 1(2), 135–142. www.cnnindonesia.com

Ritonga, P. (2022). Pengaruh CSR dan komite audit terhadap kualitas audit dan implikasinya terhadap penghindaran pajak. ULTIMA Accounting, 14(1).

Rivandi, M. (2021). Pengaruh struktur kepemilikan terhadap pengungkapan corporate social responsibility. Jurnal informasi, perpajakan, akuntansi, dan keuangan publik, 16(1), 21–40. https://doi.org/10.25105/jipak.v16i1.6439

Rumapea, M., Purba, D. H. P., & Stenardy. (2021). Pengaruh corporate social responsibility dan tax avoidance terhadap manajemen laba pada perusahaan aneka industri yang terdaftar di bei periode 2017-2019. Jurnal akuntansi dan keuangan methodist, 4(2), 210–224. https://doi.org/10.46880/jsika.Vol4No2.pp210-224

Saka, C., Oshika, T., & Jimichi, M. (2019). Visualization of tax avoidance and tax rate convergence: Exploratory analysis of world-scale accounting data. Meditari Accountancy Research, 27(5), 695–724. https://doi.org/10.1108/MEDAR-02-2018-0298

Saragih, H. P. (2019, July 26). Tak Jadi Untung, Garuda Rugi hingga Rp 2,45 T di 2018. Cnbcindonesia.Com. https://www.cnbcindonesia.com/market/20190726090925-17-87737/tak-jadi-untung-garuda-rugi-hingga-rp-245-t-di-2018

Sari, I. P., Tjandra, T., Firmansyah, A., & Trisnawati, E. (2021). Praktek manajemen laba di Indonesia: Komite audit, komisaris independen, arus kas operasi. Ultima Accounting, 13(2), 310–322. www.idx.co.id.

Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). Pengungkapan tata kelola perusahaan, kompetensi auditor internal, manajemen laba: peran moderasi penghindaran pajak. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 18(1). https://doi.org/10.25105/jipak.v18i1.15808

Setiawan, D. (2018). Karakteristik dewan komisaris dan manajemen laba: bukti pada peristiwa penawaran saham perdana. Jurnal Siasat Bisnis, 22(2), 164–181. https://doi.org/10.20885/jsb.vol22.iss2.art4

Susanti, A., & Firmansyah, A. (2018). Determinants of transfer pricing decisions in Indonesia manufacturing companies. Jurnal Akuntansi Dan Auditing Indonesia, 22(2). https://doi.org/10.20885/jaai.vol22

Susanto, A., & Veronica, V. (2022). Pengaruh Corporate Social Responsibility (CSR) dan karakteristik perusahaan terhadap praktik penghindaran pajak perusahaan yang terdaftar di Bursa Efek Indonesia. Owner : Riset & Jurnal Akuntansi, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551

Taufiq, E. (2022). Pengaruh ukuran perusahaan dan tax avoidance terhadap manajemen laba perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Ekombis Review, 10(2), 1097–1108.

Thalita, A. A., Hariadi, B., & Rusydi, M. K. (2022). The effect of earnings management on tax avoidance with political connections as a moderating variable. International Journal of Research in Business and Social Science (2147- 4478), 11(5), 344–353. https://doi.org/10.20525/ijrbs.v11i5.1864

The Economist. (2020). Which economies are most vulnerable to covid-19’s long-term effects? Economist.Com. https://www.economist.com/graphic-detail/2020/12/15/which-economies-are-most-vulnerable-to-covid-19s-long-term-effects

Topcu, M., & Gulal, O. S. (2020). The impact of COVID-19 on emerging stock markets. Finance Research Letters, 36. https://doi.org/10.1016/j.frl.2020.101691

Tran, T. Q., Ly, A. H., & Ngoc Nguyen, D. K. (2020). Relationship between ownership structures and earnings management behavior in vietnamese commercial banks. Journal of Asian Finance, Economics and Business, 7(9), 401–407. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.401

Ulpah, S., Malisan, L., & Kusumawardani, H. A. (2019). Pengaruh kinerja keuangan dan struktur kepemilikan terhadap pengungkapan tanggung jawab sosial (corporate social responsibility) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmu Akuntansi Mulawarman, 3(4), 1-20. DOI: https://doi.org/10.29264/jiam.v3i4.3221

Wati, E., & Gultom, O. R. T. (2022). The impact of ownership structure on earnings management: Evidence from the Indonesian Stock Exchange. Journal of Accounting Finance and Auditing Studies (JAFAS), 8(1), 152–175. https://doi.org/10.32602/jafas.2022.007

Wati, E., & Malik, A. Q. (2021). Corporate Social Responsibility and earnings management: The moderating role of corporate governance. Journal of Accounting Research, Organization and Economics, 4(3), 298–307. www/http/jurnal.unsyiah.ac.id/JAROE

Waweru, N. M., & Prot, N. P. (2018). Corporate governance compliance and accrual earnings management in eastern Africa: Evidence from Kenya and Tanzania. Managerial Auditing Journal, 33(2), 171–191. https://doi.org/10.1108/MAJ-09-2016-1438

Widyastari, N. K. W., & Sari, M. M. R. (2018). Pengaruh ukuran perusahaan, proporsi dewan komisaris independen, dan kepemilikan asing pada pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 1826. https://doi.org/10.24843/EJA.2018.v22.i03.p07

Wiratmoko, Sandhi. 2018. The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review 8(2):241.

Witjaksono, R. B., & Djaddang, S. (2018). Valuasi kesadaran lingkungan, corporate social responsibility terhadap kualitas laba dengan moderasi komite audit. Jurnal Ekonomi Dan Bisnis, 21(1), 97-114. DOI: https://doi.org/10.24914/jeb.v21i1.1042

Wulandari, S., Oktaviani, R. M., & Sunarto, S. (2023). Manajemen laba, transfer pricing, dan penghindaran pajak sebelum dan pada masa pendemi Covid-19. Owner: Riset & Jurnal Akuntansi, 7(2), 1424–1433. https://doi.org/10.33395/owner.v7i2.1329

Zaid, M. A. A., Wang, M., & Abuhijleh, S. T. F. (2019). The effect of corporate governance practices on corporate social responsibility disclosure: Evidence from Palestine. Journal of Global Responsibility, 10(2), 134–160. https://doi.org/10.1108/JGR-10-2018-0053

Zalata, A. M., & Abdelfattah, T. (2021). Non-executive female directors and earnings management using classification shifting. Journal of Business Research, 134, 301–315. https://doi.org/10.1016/j.jbusres.2021.04.063

Zalata, A. M., Ntim, C., Aboud, A., & Gyapong, E. (2019). Female CEOs and core earnings quality: New evidence on the ethics versus risk-aversion puzzle. Journal of Business Ethics, 160, 515–534. https://doi.org/10.1007/s10551-018-3918-y

Zeng, T. (2019). Relationship between corporate social responsibility and tax avoidance: international evidence. Social Responsibility Journal, 15(2), 244–257. https://doi.org/10.1108/SRJ-03-2018-0056

Zgarni, A. (2018). Board of directors, ownership structure, regulation and bank performance: What can change after the financial crisis. International Journal of Economics and Financial Issues, 8(2), 161–174. http:www.econjournals.com

Downloads

Published

2023-12-28

How to Cite

Ramadana, M., Irawan, H., & Butar-Butar, D. T. M. (2023). MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 437–460. https://doi.org/10.29303/akurasi.v6i2.431

Issue

Vol. 6 No. 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, December 2023

Section

Articles

License

Authors who publish in Akurasi: Jurnal Studi Akuntansi dan Keuangan agree to the following terms:

  • Authors retain the copyright of their articles.
  • Authors grant Akurasi: Jurnal Studi Akuntansi dan Keuangan the right of first publication.
  • Articles are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).
  • This license allows anyone to copy, distribute, display, and adapt the articles for any purpose, including commercial use, as long as proper credit is given to the author(s) and the source, and derivative works are distributed under the same license.
  • All published articles are open access and may be used for educational, research, and scientific purposes.

License: CC BY-SA 4.0 License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.