Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

PENGARUH PERGANTIAN CEO, PENGHINDARAN PAJAK DAN KOMPENSASI EKSEKUTIF TERHADAP…

Natasya Putri

ABSTRACT This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management, by using discretionary accruals as a proxy of earnings management. The samples of this research are the manufacturing firms listed in IDX (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 24 companies become the final samples. Data of CEO turnover, tax avoidance and executive compensation were colle…


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