Pengaruh Kecakapan Manajerial, Good Corporate Governance Dan Book Tax Differences Terhadap Kualitas Laba Perbankan Di Indonesia

  • Ando Suryo Wicaksono
  • Isna Putri Rahmawati UNS
Keywords: managerial ability, good corporate governance, book tax differences, size, earnings quality

Abstract

The  purpose of this  research was  to find  out  relationship between managerial ability, good  corporate governance and  book  tax  differences with  earnings quality on  of  conventional banking industry. Samples were selected by  purposive sampling using criteria conventional banks which listing in Indonesia Stock  Exchange during  2014-2017. This    research showed that   GCG  had  positive signifficant effect on  earnings quality, while managerial ability and  book  tax  differences had  no signifficant effect on  earnings quality. This  research analyzed firm  size  as control variabel, which showed negative effect on earnings quality.

Published
2020-09-08