The Effect of Earning Management and Tax Management on CSR Was Moderated by The Audit Committee

Authors

  • Ajeng Wajayanti Universitas 17 Agustus 1945, Indonesia
  • Shiva dewanti Nabil 17 agustus 1945 jakarta, Indonesia
  • Alvinania Alvinania Universitas 17 Agustus 1945, Indonesia

DOI:

https://doi.org/10.36555/jasa.v6i2.1886

Keywords:

Earning Management, Tax Management, CSR, Audit Committee

Abstract

This study is a study that examines the effect of Earnings Management and Tax Management on CSR moderated by the Audit Committee. The research method used in this study is a quantitative research method, where the sources are taken from various previous studies and IDX data as many as 10 companies listed in the food and beverage sector. This study finds that (1) Earnings management has a significant effect on CSR with n; (2) Tax Management has a significant effect on CSR; (3) the audit committee is able to moderate the influence of Earnings Management on CSR; (4) the audit committee is not able to moderate the effect of Tax Management on CSR.

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Published

2022-08-29

How to Cite

Wajayanti, A., Nabil, S. dewanti, & Alvinania, A. (2022). The Effect of Earning Management and Tax Management on CSR Was Moderated by The Audit Committee. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 6(2), 213–222. https://doi.org/10.36555/jasa.v6i2.1886

Issue

Vol. 6 No. 2 (2022): August

Section

Articles

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