scholarly journals PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Ahmad Kama Jama ◽  
Harnovinsah Harnovinsah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Manufacturing Companies ◽  
Fixed Asset ◽  
Tax Management ◽  
Reporting Decisions ◽  
Negative Effect ◽  
Tax Reporting

ABSTRACK This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions. Keyword : debt ratio, long-term debt ratio, financing deficit, fixed asset intensity, earning management, tax management.

scholarly journals PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK

2017 ◽  
Vol 15 (2) ◽  
pp. 104
Author(s):  
Wahidatul Husnaini ◽  
Susi Retna Cahyaningtyas ◽  
Lukman Effendy
Keyword(s):  
Financial Reporting ◽  
Capital Markets ◽  
Stock Exchange ◽  
Management Strategies ◽  
Negative Influence ◽  
Debt Financing ◽  
Manufacturing Companies ◽  
Short Term ◽  
Tax Reporting

This study emphasizes on one of the management strategies, by accessing whether a company would have a propensity toward the financial reporting or tax reporting. In addition, the study also aims to examine the various factors of corporate finance activities as a source of differences in weighing the financial reporting or tax reporting. These variables are short-term debt, long-term debt, cash deficits and the ability to access capital markets. This study focused on manufacturing companies listed in Indonesia Stock Exchange during 2012 - 2014. Sample was determined based on the purposive sampling method and as a result, this study obtained 66 units of observations. Hypothesis testing based on logit regression showed that (1) 51.5% of companies choose financial reporting above tax reporting while 48.5% chose tax reporting above financial reporting. (2) Long-term debt has negative influence on decisions of financial reporting or tax reporting. Companies with high long-term ratio tend to make aggressive tax reporting for interest expense is deductible expense. (3) Three independent variables such as short-term debt, financing deficit and access to capital markets has no influence the decision of financial reporting or tax reporting. Keywords: short-term debt, long-term debt, financing deficit, access to capital markets, reporting decision.

scholarly journals The influence factors of the complementary level of financial and tax aggressiveness in Indonesia

2021 ◽  
Vol 10 (6) ◽  
pp. 213-220
Author(s):  
Salsabila Anggiani Amriza ◽  
Nurul Aisyah Rachmawati
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Stock Exchange ◽  
Influence Factors ◽  
Binary Logistic Regression ◽  
Financial Constraint ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Tax Reporting ◽  
The Relationship

This research focus to investigate the effect of audit quality and financial constraint on the complementary level of financial and tax reporting aggressiveness. This research uses binary logistic regression to investigate the effect of audit quality and financial constraint on the complementary level of financial and tax reporting aggressiveness with a sample of 147 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research found that companies with good audit quality have a complementary level of financial and tax reporting aggressiveness that tends to be below. Also, companies that face financial constraints have a higher complementary level of financial reporting and tax aggressiveness. This study presents empirical evidence that supports the view of audit quality and financial constraint’s impact on the complementary level of financial and tax aggressiveness. Although there are many studies that discuss the relationship between financial and tax aggressiveness, there are still few studies that contribute to examine the determinants of the complementary level of financial and tax reporting aggressiveness in Indonesia.

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

scholarly journals The Effect of CFO Demographics on Fraudulent Financial Reporting

2020 ◽  
Vol 24 (1) ◽  
pp. 21
Author(s):  
Yulia Frischanita, Yustrida Bernawati
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Control Variable ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Fraud ◽  
Negative Effect ◽  
Fraudulent Financial Statements

This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 with 308 data and hypothesis testing using multiple regression analysis techniques. The test results show that the age of the CFO affects the fraudulent financial statements. More mature the CFO engage with fraudulent financial statements. Other results indicate that the level of education, gender and experience of the CFO have no effect on financial statement fraud. The control variable used is ROA which has a positive effect on financial statement fraud. While company size and leverage have a negative effect on financial statement fraud.

scholarly journals Pengaruh Aktivitas Rasio, Ukuran Perusahaan, Struktur Modal, Likuiditas Dan Debt Ratio Terhadap Profitabilitas Sub Sektor Makanan Dan Minuman Di Bei 2009-2016

2019 ◽  
Vol 2 (3) ◽  
Author(s):  
Ariokunto Pangestu
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Debt Ratio ◽  
Manufacturing Companies ◽  
F Test ◽  
Independent Variables ◽  
Simultaneous Test ◽  
Negative Effect ◽  
Asset Turnover ◽  
Equity Ratio

The purpose of this research is to determine the effect of the ratio of activity, firm size, capital structure, liquidity and debt ratio to company’s profitability in manufacturing companies food sub-sector and bevarages listed in Indonesia Stock Exchange. The sampling method is done by using purposive sampling. The method of collecting secondary data is taken from the IDX that publishes the financial statements. This research uses several analytical methods, descriptive statistical analysis, classical assumption test, multiple regression analysis, simultaneous test (F test), partial test (T test) and determnasi test (adjusted R2) to test its hypothesis using Eviews 9. The results showed that total asset turnover of debt equity ratio has a positive significance, size has positive not significant, current ratio has negative ratio is not significant and debt has significant negative effect to profitability of company which measured by using Return Of Equity. F-test results show that all independent variables in this research simultaneously have a significant effect on the return of equity of companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange. In the Adjusted R2 test, the analysis results show that 95.2% return of equity is influenced by the independent variables of this research while the remaining 4.8% is influenced by other factors not studied. 

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif

2020 ◽  
Vol 4 (1) ◽  
pp. 29-42
Author(s):  
Mutia Dianti Afifah ◽  
Mhd Hasymi
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Analytical Techniques ◽  
Total Sample ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Effective Tax Rates ◽  
Tax Incentive ◽  
Tax Management ◽  
Negative Effect

This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.

scholarly journals Analisis Pengaruh Kompleksitas Perusahaan, Profitabilitas dan ukuran Perusahaan terhadap Audit Delay

2017 ◽  
Vol 5 (1) ◽  
pp. 1-7
Author(s):  
Firdha Indiana ◽  
Triandi .
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Time Difference ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Factors Affecting ◽  
Negative Effect

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.

Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 97-107
Author(s):  
Diana Fitria Ningsih ◽  
Doni Putra Utama
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Short Term ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.

The effect of financial factors on firms’ financial and tax reporting decisions

2015 ◽  
Vol 23 (2) ◽  
pp. 110-138 ◽  
Author(s):  
Yunsung Koh ◽  
Hyun-Ah Lee
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Tax Avoidance ◽  
Large Set ◽  
Debt Ratio ◽  
Content Type ◽  
Financial Factors ◽  
Reporting Decisions ◽  
Tax Reporting ◽  
Tax Costs

Purpose – The purpose of this paper is to investigate the effect of financial factors on firms’ financial and tax reporting decisions. Firms often face the difficulties of accomplishing both financial and reporting goals. The extent to which reporting they put more value depends on the differential weighting of firms’ financial reporting and tax costs. The authors incorporate various financial factors as a source of cross-sectional differences in the weighing of both financial reporting and tax costs. Design/methodology/approach – To examine firms’ decisions when fulfilling both the purposes of financial and tax reporting is difficult, the authors use a large set of firms in Korea, where book-tax conformity is high and aggressive tax shelters are restricted. The authors develop a new measure that can specify firms’ decision making between financial and tax reporting by considering both earnings management and tax avoidance. Findings – The findings show that debt ratio affects firms’ financial and tax reporting decisions non-monotonically depending on the level of the debt ratio. The authors also find that firms with more long-term debt financing are more likely to be aggressive in financial reporting, while firms with higher financing deficit or better access to the capital market are more likely to be aggressive in tax reporting. Research limitations/implications – Thus, the findings provide more compelling evidence of firms’ decision making between two conflicting strategies, particularly when fulfilling both the purposes of financial and tax reporting is difficult. The authors expect that the results provide practical implications to standard setters, auditors and financial statement users who are interested in the ongoing debate over book-tax tradeoffs. Originality/value – This paper fulfills an identified need to study how firms’ decision making between two conflicting reporting strategies are affected by the various financial factors, which are closely linked to a firm’s financial reporting and tax costs.

scholarly journals Factors That Influence Capital Structure With Profitability as A Moderating Variable

2020 ◽  
Vol 9 (2) ◽  
pp. 103-109
Author(s):  
Oktavia Mulyatika Wardani ◽  
Subowo Subowo
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Fixed Asset ◽  
Positive Effects ◽  
Negative Effect ◽  
The Capital Structure

This study aims to determine the effect of business risk, Fixed Asset Ratio (FAR), and Time Interest Earned (TIE) on capital structure with profitability as a moderating variable. The main theories in this research are trade-off theory and signal theory. The population in this study were 155 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection used a purposive sampling technique and selected 90 companies with 235 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis (MRA) which processed through IBM SPSS 23. The results show that business risk and time interest earned have a significant negative effect on the capital structure while fixed asset ratio has a significant positive effect on capital structure. Profitability is able to moderate the effect of fixed asset ratios on the capital structure but is not able to moderate the influence of business risk and time interest earned on capital structure. The conclusion of the study is that business risk has a negative effect significant to the capital structure and fixed asset ratio has significant positive effects on capital structure. This can be used as the basis that companies must be careful when raising external funds because it can affect the efficiency and profitability of the company.

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