Determinant Earnings Persistence with Corporate Governance as Moderating Factors

DOI

10.2991/icobame-18.2019.17How to use a DOI?

Keywords

earning aggressiveness; tax aggressiveness; earnings persistence; corporate governance

Abstract

The aims of this research are to examine the effect of earning aggressiveness and tax aggressiveness with moderated corporate governance. Selected research samples were 68 manufacturing of consumer goods industry sector with purposive sampling technique. The analysis technique uses pure MRA with an interaction basis. The results showed that book tax difference and earning aggressiveness had negative effect on earnings persistence. Likewise corporate governance strengthens the influence of book tax difference and earning aggressiveness on earnings persistence. Management must improve the quality of income through the role of effective corporate governance so as to increase the positive response in the form of sustainable earnings.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Pancawati Hardiningsih
AU  - Teguh Parmono Hadi
AU  - Nenny Ariani
PY  - 2019/07
DA  - 2019/07
TI  - Determinant Earnings Persistence with Corporate Governance as Moderating Factors
BT  - Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018)
PB  - Atlantis Press
SP  - 78
EP  - 82
SN  - 2352-5428
UR  - https://doi.org/10.2991/icobame-18.2019.17
DO  - 10.2991/icobame-18.2019.17
ID  - Hardiningsih2019/07
ER  -