Pengaruh Tenure Dewan Komisaris, Independensi Dewan Komisaris, Kepemilikan Institusional Terhadap Tax Avoidance

Abstract

This study aims to determine the factors that affect earnings management in corporate reporting on companies listed on the Indonesia Stock Exchange in 2014-2016. The variables used in this study are auditor switching, big-four KAP, audit committee independence, firm size, and profitability. The research sample is 70 companies listed in Indonesia Stock Exchange (BEI) 2014-2016 periods. The sampling technique is random sampling.The result shows that KAP Big-Four, Komite Audit Indipendence and firm size have a positive effect on earnings management. While, auditor switching and profitability have no impact on earnings management.