The purpose of this study was to determine and analyze the effect institutional ownership on earnings management. To find out managerial size board commissioners proportion independent audit committee firm leverage financial performance. management result research is that has no This explains occurrence influence institutions have shares in company concerned. Managerial from directors or manage...

Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what stated the rather than how profit process obtained. This study analyzes and shows factors influencing company Jakarta Islamic Index (JII) for 2016-2020 period. Company performance used as intervening variable. research uses a quantitative approac...

This paper theorizes the use of a hybrid expert system to support a complete audit of financial statements for an enterprise. The expert system proposed would support the audit process by using two types of artificial intelligence technologies: case-based reasoning and fuzzy logic technologies. The case base and automated reasoning recommendations would give the auditing firm another insight on...

The objective of this study is to ascertain the effects GCG, measured by board director size, meeting frequency, independent commissioner proportion, audit committee and managerial ownership, on firm value utilizing size leverage as control variables. All companies listed in Jakarta Islamic Index during 2017 2021 are population study. Total sample 18 were used using purposive sampling for analy...

This study aims to examine the determinant of tax avoidance. The independent variables used in this are financial distress, profitability, and audit quality. dependent variable is While moderating firm size. companies studied manufacturing consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for 2015-2019 period. sampling technique purposive sampling. number research samples ...

This study aims to determine an effect of the variables profitability, company size, sales growth, and audit quality on tax avoidance. Analyzing 12 samples food beverage sub-sector manufacturing companies listed Indonesia Stock Exchange (IDX) in 2015 - 2019 period. The sample was selected based purposive sampling method analyzed by multiple linear regression using SPSS version 22 software. resu...

Motivated by theories of the rm, which we classify as \technological" or \organizational", we analyze the determinants of rm size across industries and across countries in a sample of 15 European countries. We nd that, on average, rms facing larger markets are larger. At the industry level, we nd rms in the utility sector are large, perhaps because they enjoy a natural, or o cially sanctioned, ...

empirical studies have shown that the size distribution of firms can be described as a lognormal or pareto distribution. however, these studies have focused on developed countries and little attention has been devoted to developing countries. using the variable of number of employees as a measure of firm size, this paper investigates the shape of firm size distribution in the food & beverages i...

Literature on tax compliance has experienced explosive growth in the past 20 years. Yet the vast majority of this work has focused on individuals and compliance with the personal income tax, rather than company compliance and compliance with other taxes. This paper explores the subject of sales tax audit selection and firm underreporting of statutory sales tax liabilities. The analysis relies o...