scholarly journals Pengaruh Manajemen Laba Pada Agresivitas Pajak dan Implikasinya Terhadap Nilai Perusahaan

2019 ◽  
pp. 591 ◽  
Author(s):  
Made Dika Diatmika ◽  
I Made Sukartha
Keyword(s):  
Earnings Management ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Positive Contribution ◽  
Tax Aggressiveness ◽  
Company Value ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Government

This study aims to determine the effect of earnings management on tax aggressiveness and its implications for firm value. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2012-2017. The data analysis technique used is path analysis. Based on the results of path analysis, it is known that earnings management with decreasing income has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on firm value. Earnings management with income decreasing has a negative effect on firm value. Earnings management with decreasing income does not influence indirectly on firm value through tax aggressiveness. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, the main users of financial statements, and also the government. Keywords: company value, earnings management, tax aggressiveness  

scholarly journals Pengaruh Manajemen Laba Pada Nilai Perusahaan Dengan Agresivitas Pajak Sebagai Variabel Intervening

2019 ◽  
Vol 29 (3) ◽  
pp. 1055
Author(s):  
Ni Wayan Intan Saskara Wahyuni ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Earnings Management ◽  
Path Analysis ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Data Types ◽  
Tax Aggressiveness ◽  
Company Value ◽  
Negative Effect

This study aims to analyze and determine the effect of earnings management on company value with tax aggressiveness as an intervening variable. The theoretical implications of this research to be able to support the application of agency theory and signaling theory by conducting research on a straightforward basis. The study was conducted on mining companies listed on the Indonesia Stock Exchange in 2012-2018. This study uses quantitative data types and secondary data sources with the number of observations obtained as many as 60 observations determined using the nonprobability sampling method with a purposive sampling technique as a sample selection method. Data analysis technique used in this research is path analysis with SPSS program. Based on the results of the path analysis in this study shows that earnings management has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on company value. Earnings management has a negative effect on company value. Earnings management does not affect indirectly the value of the company through tax aggressiveness. Keywords : Earnings Management; Tax Aggressiveness; Company Value. 

scholarly journals Analysis of The Effect of Profitability and Liquidity on Income Management Which Impact on Company Value in Soe Banks Registered on Indonesia Stock Exchange Period 2009-2019

2021 ◽  
Vol 6 (3) ◽  
pp. 1297
Author(s):  
Masno Marjohan
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Return On Assets ◽  
Company Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Comprehensive Picture ◽  
The Impact

This study aims to analyze, test the effect of profitability as measured by Return On Assets, liquidity as measured by LDR on earnings management, and the impact of earnings management on firm value in state-owned tire companies listed on the Indonesia Stock Exchange from 2009 to 2019. Total population This research is 4 state-owned bank companies so that the entire population is sampled with a period of 10 years from 2009-2019. The analysis technique used in this research is panel data regression to obtain a comprehensive picture of the relationship between one variable and another. The results of the research partially show that ROA, LDR Profitability has no effect on Earning Management, Profitability and Liquidity simultaneously have an effect on Earnings Management, and show that earnings management affects Firm Value.

scholarly journals Pengaruh Kepemilikan Manajerial terhadap Nilai Perusahaan di Mediasi oleh Kebijakan Dividen

2019 ◽  
Vol 9 (1) ◽  
pp. 1
Author(s):  
Fitri Kurnia Ramadhani ◽  
Mismiwati Mismiwati
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Company Value ◽  
Analysis Technique ◽  
Positive Effect

The aim of this research to determine the effect of Managerial Ownership (MOWN) on Company value (Tobins) mediated by devidend Policy (DPR) in companies listed in the Jakarta Islamic Index (JII) for perid of 2013-2017. The population on this study were 14 companies with 7 companies that became the study sample. Samples were taken by purposive sampling. The method used is quantitative by emphasizing numeral data. The data used in this study are secondary data taken from the official website of the Indonesia Stock Exchange. The data analysis technique using the path analysis test. The results showed that managerial ownership had a significant positive effect on firm value; Managerial ownership has a significant positive effect on Devidend Policy; Devidend policy has a positive effect on company value; and Devidend policy mediates between managerial ownership of company value.

scholarly journals Good Corporate Governance Affects Company Value with Earnings Management as Intervening Variables in BUMN

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Dwi Lia Feviana ◽  
Supatmi Supatmi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Conflicts Of Interest ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Pls Analysis ◽  
The Relationship

Increasing company value is carried out by management (agents) who manage the company so that it triggers a conflict of interest so that Good Corporate Governance (GCG) is needed. One of the conflicts of interest is practicing earnings management. This study aims to analyze the effect of GCG on firm value mediated by earnings management. The sample used is 19 state-owned companies registered on the Indonesia Stock Exchange in 2017-2019. This study uses SEM-PLS analysis techniques to analyze data. The results showed that GCG had a negative effect on firm value and earnings management. Earnings management does not affect firm value. Earnings management, which is used as an intervening variable, cannot mediate the relationship between GCG and firm value. The limitations in this study are ignoring the variety of industries in BUMN, which may mean that each industry has different policies or practices on GCG and earnings management and different pressures from the market (investors).

scholarly journals ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Frumensia Riniyati ◽  
Nanang Purwanto ◽  
Ati Retna Sari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Profitability Analysis ◽  
Analysis Technique ◽  
Indirect Analysis ◽  
Corporate Social

The purpose of this study is to find out the analysis of profitability to firm value, Leverage analysis of company value, profitability analysis to CSR, Leverage analysis of CSR, CSR analysis of company value and indirect analysis of profitability to company value through CSR, and indirect analysis Leverage on Company Value through CSR. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample used in this study were 23 sample companies. This study uses a path analysis technique (Path Analysis). The results of this study indicate that the first hypothesis of profitability affects the Corporate Social Responsibility (CSR). The second hypothesis shows leverage influences CSR. The third hypothesis shows profitability has an effect on firm value. The fourth hypothesis shows that leverage has an effect on firm value. The fifth hypothesis shows that Corporate Social Responsibility (CSR) affects the value of the company. The sixth hypothesis shows that profitability affects the value of the company through Corporate Social Responsibility (CSR). The seventh hypothesis shows that leverage affects the value of the company through Corporate Social Responsibility (CSR).

INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS

2017 ◽  
Vol 5 (2) ◽  
pp. 109 ◽  
Author(s):  
Ni Putu Ayu Arismajayanti ◽  
I Ketut Jati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Legal Entity ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Government

<p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.</p>

scholarly journals Manajemen Laba dan Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indoensia)

2021 ◽  
Vol 31 (1) ◽  
pp. 182
Author(s):  
I Gusti Bagus Indra Kusuma ◽  
I Made Mertha
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Test Results ◽  
Manufacturing Companies ◽  
Simple Linear Regression ◽  
Analysis Technique ◽  
Negative Effect

The purpose of this study is to determine the effect of earnings management with income increasing and income decreasing patterns on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this research are 167 companies. A total of 105 samples are selected using a purposive sampling technique. Total observations over the 5 years to 525 observations, then divided into two groups, 472 observations for increasing income management and 53 observations for decreasing earnings management. This study uses a simple linear regression analysis technique. The test results show that income increasing earnings management variable does not affect the value of the company, while earnings decreasing earnings management has a negative effect on firm value. Keywords: Firm Value; Earnings Management; Income Increasing; Income Decreasing. 

Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rita Tri Yusnita
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Consumer Goods ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Industry Sector ◽  
Company Value ◽  
Partial Ownership ◽  
Consumer Goods Industry

This study aims to determine the effect of simultaneous and partial ownership structure and earnings management on firm value in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. The method used in this study is the census method. The population studied was 32 companies in the Consumer Goods Industry Sector that were listed on the Indonesia Stock Exchange in 2014. The data collected were secondary data. Analysis of the data in this study used path analysis using SPSS V. 24. The results showed that the ownership structure and earnings management, simultaneously, had a significant effect on the value of the company in the Consumer Goods Industry Sector Companies that were listed on the Indonesia Stock Exchange in 2014. The ownership structure, partially, has no significant effect on the value of the company in the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange in 2014. Earnings management, partially, has a significant effect on the firm value of the Consumer Goods Industry Sector Companies that are listed on the Exchange Indonesian Securities in 2014, and ownership structure does not significantly influence earnings management in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. Keywords: ownership structure, earnings management, company value

scholarly journals Pengaruh Kecurangan Laporan Keuangan terhadap Nilai Perusahaan: Ditinjau dari Perspektif Fraud Pentagon (Kasus di Indonesia)

2020 ◽  
Vol 20 (1) ◽  
pp. 121
Author(s):  
Desi Elviani ◽  
Syahril Ali ◽  
Rahmat Kurniawan
Keyword(s):  
Financial Reporting ◽  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statement ◽  
Fraudulent Financial Reporting ◽  
Financial Statement Fraud ◽  
Company Value ◽  
Negative Effect ◽  
Five Elements

This study aims to examine how the influence of fraudulent financial reporting on firm value is viewed from the perspective of a pentagon fraud with a sample of 71 companies from the infrastructure, utilities and transportation sectors in the Indonesia Stock Exchange in 2014-2018. The sample selection used was purposive sampling method. Company value is measured by price book value, financial statement fraud is measured by fraud-score models. There are two variables that have a positive and significant influence, namely the opportunity and arrogance variables, the two variables present two of the five elements of pentagon fraud, where as the three variables, pressure, rasionalization, competence, do not affect the fraudulent financial reporting. The results of this study have proven that fraudulent financial reporting has a negative effect on firm value.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

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