Pengaruh Good Corporate Governance, Tax Avoidance Terhadap Manajemen Laba

Authors

  • Khoirunnisa Apriliani Universitas Pamulang, Indonesia
  • Wiwit Irawati Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/hemat.v3i2.9141

Keywords:

Komisaris Independen, Kepemilikan Institusional, Komite Audit, Tax Avoidance, Manajemen Laba

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Good Corporate Governance, Tax Avoidance terhadap Manajemen Laba pada perusahaan sektor consumer non – cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020 - 2024. Menggunakan metode kuantitatif dengan teknik purposive sampling, penelitian ini melibatkan 23 perusahaan dari total populasi 131 perusahaan, menghasilkan 115 observasi berupa data sekunder yang dianalisis dengan regresi data panel. Hasil penelitian menunjukkan bahwa Good Corporate Governance, dan Tax Avoidance berpengaruh postif terhadap Manajemen Laba, baik secara parsial maupun simultan. Secara parsial, komisaris independen dan komite audit tidak berpengaruh terhadap Manajemen Laba, sementara kepemilikan institusional dan Tax Avoidance terbukti berpengaruh terhadap Manajemen Laba. Nilai adjusted R-Square sebesar 11.31% menunjukkan bahwa sisanya, yaitu 88,69% dipengaruhi oleh faktor lain diluar model penelitian ini.

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References

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Published

2026-08-25

How to Cite

Khoirunnisa Apriliani, & Wiwit Irawati. (2026). Pengaruh Good Corporate Governance, Tax Avoidance Terhadap Manajemen Laba. Journal of Humanities Education Management Accounting and Transportation, 3(2), 305–314. https://doi.org/10.57235/hemat.v3i2.9141

Issue

Vol. 3 No. 2 (2026): Agustus 2026

Section

Articles

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Copyright (c) 2026 Khoirunnisa Apriliani, Wiwit Irawati

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