Matches in SemOpenAlex for { <https://semopenalex.org/work/W4320919683> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W4320919683 endingPage "545" @default.
- W4320919683 startingPage "534" @default.
- W4320919683 abstract "The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has a positive effect on earnings management, capital intensity has a negative effect on earnings management and institutional ownership weakens the effect of tax planning on earnings management. Meanwhile, the variables of earning power, financial leverage and firm age have no effect on earnings management and institutional ownership cannot weaken the effect of capital intensity and earning power on earnings management" @default.
- W4320919683 created "2023-02-16" @default.
- W4320919683 creator A5055956088 @default.
- W4320919683 creator A5086865627 @default.
- W4320919683 date "2023-02-14" @default.
- W4320919683 modified "2023-09-30" @default.
- W4320919683 title "The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable" @default.
- W4320919683 doi "https://doi.org/10.36418/devotion.v4i2.406" @default.
- W4320919683 hasPublicationYear "2023" @default.
- W4320919683 type Work @default.
- W4320919683 citedByCount "0" @default.
- W4320919683 crossrefType "journal-article" @default.
- W4320919683 hasAuthorship W4320919683A5055956088 @default.
- W4320919683 hasAuthorship W4320919683A5086865627 @default.
- W4320919683 hasBestOaLocation W43209196831 @default.
- W4320919683 hasConcept C100363876 @default.
- W4320919683 hasConcept C10138342 @default.
- W4320919683 hasConcept C119857082 @default.
- W4320919683 hasConcept C121955636 @default.
- W4320919683 hasConcept C143369678 @default.
- W4320919683 hasConcept C144024400 @default.
- W4320919683 hasConcept C144133560 @default.
- W4320919683 hasConcept C149923435 @default.
- W4320919683 hasConcept C153083717 @default.
- W4320919683 hasConcept C162324750 @default.
- W4320919683 hasConcept C200870193 @default.
- W4320919683 hasConcept C206217203 @default.
- W4320919683 hasConcept C2776943663 @default.
- W4320919683 hasConcept C2781009383 @default.
- W4320919683 hasConcept C2781426361 @default.
- W4320919683 hasConcept C2908647359 @default.
- W4320919683 hasConcept C41008148 @default.
- W4320919683 hasConcept C50522688 @default.
- W4320919683 hasConcept C556758197 @default.
- W4320919683 hasConceptScore W4320919683C100363876 @default.
- W4320919683 hasConceptScore W4320919683C10138342 @default.
- W4320919683 hasConceptScore W4320919683C119857082 @default.
- W4320919683 hasConceptScore W4320919683C121955636 @default.
- W4320919683 hasConceptScore W4320919683C143369678 @default.
- W4320919683 hasConceptScore W4320919683C144024400 @default.
- W4320919683 hasConceptScore W4320919683C144133560 @default.
- W4320919683 hasConceptScore W4320919683C149923435 @default.
- W4320919683 hasConceptScore W4320919683C153083717 @default.
- W4320919683 hasConceptScore W4320919683C162324750 @default.
- W4320919683 hasConceptScore W4320919683C200870193 @default.
- W4320919683 hasConceptScore W4320919683C206217203 @default.
- W4320919683 hasConceptScore W4320919683C2776943663 @default.
- W4320919683 hasConceptScore W4320919683C2781009383 @default.
- W4320919683 hasConceptScore W4320919683C2781426361 @default.
- W4320919683 hasConceptScore W4320919683C2908647359 @default.
- W4320919683 hasConceptScore W4320919683C41008148 @default.
- W4320919683 hasConceptScore W4320919683C50522688 @default.
- W4320919683 hasConceptScore W4320919683C556758197 @default.
- W4320919683 hasIssue "2" @default.
- W4320919683 hasLocation W43209196831 @default.
- W4320919683 hasOpenAccess W4320919683 @default.
- W4320919683 hasPrimaryLocation W43209196831 @default.
- W4320919683 hasRelatedWork W1573563982 @default.
- W4320919683 hasRelatedWork W2519791520 @default.
- W4320919683 hasRelatedWork W2735088861 @default.
- W4320919683 hasRelatedWork W2792913176 @default.
- W4320919683 hasRelatedWork W2980649813 @default.
- W4320919683 hasRelatedWork W3034173740 @default.
- W4320919683 hasRelatedWork W3091827546 @default.
- W4320919683 hasRelatedWork W4210379776 @default.
- W4320919683 hasRelatedWork W4312929878 @default.
- W4320919683 hasRelatedWork W4312990287 @default.
- W4320919683 hasVolume "4" @default.
- W4320919683 isParatext "false" @default.
- W4320919683 isRetracted "false" @default.
- W4320919683 workType "article" @default.