scholarly journals Earnings Management and Different Tax Book To Explain Earnings Persistency

2020 ◽  
Vol 30 (1) ◽  
pp. 202
Author(s):  
Ni Ketut Lely Aryani Merkusiwati ◽  
I Gusti Ayu Eka Damayanthi
Keyword(s):  
Earnings Management ◽  
Path Analysis ◽  
Alternative Explanation ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Descriptive Statistics ◽  
Earnings Persistence ◽  
Direct And Indirect Effects ◽  
Manufacturing Companies ◽  
Data Analysis Methods

The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings management can increase the book tax different reported by the company. A high tax different book can also reduce earnings persistence. A high tax different book is a signal of poor earnings quality. The population of this study is companies listed on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2018. Data analysis methods used in this study were descriptive statistics and path analysis. The path analysis results prove that there is an indirect effect of earnings management on earnings persistence through different tax books. The results of the study prove that there is no direct influence of earnings management on earnings persistence.Keywords: Book Tax Different; Earnings Management; Earnings Persistency. 

PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY

2010 ◽  
Author(s):  
Pupun Tri Wahyuni ◽  
Resti Yulistia Muslim
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Earnings Response Coefficient ◽  
Discretionary Accrual ◽  
Response Coefficient ◽  
Earnings Response

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006). 

scholarly journals KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA

2017 ◽  
Vol 15 (3) ◽  
pp. 352
Author(s):  
Muhammad Wahyuddin Abdullah
Keyword(s):  
Path Analysis ◽  
Cash Flow ◽  
Financial Reporting ◽  
Stock Prices ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Research Population ◽  
Flow Components ◽  
Significant Mediator

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator

scholarly journals PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 3 (1) ◽  
pp. 56-81
Author(s):  
Amalia Indah Fitriana ◽  
Hendra Galuh Febrianto
Keyword(s):  
Earnings Management ◽  
Path Analysis ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Manufacturing Management ◽  
The Impact

One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.

scholarly journals Effect of Independent Commissioners and Characteristics of Audit Committee on Profit Quality with Earning Management as Intervening Variables

2020 ◽  
Vol 03 (12) ◽  
Author(s):  
Theresia Trisanti ◽  
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Negative Effect ◽  
The Impact ◽  
Intervening Variables ◽  
Positive Effect

This research objectives is determine whether the audit committee's expertise and the numbers of independent commissioners affect the quality of earnings through earnings management as an intervening variable. Earnings management model using the Modified Jones and earnings quality variables use accrual quality indicators. The study’s population are manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. The sample of this study selected using purposive sampling method. The results of this study indicate that audit committee expertise has an insignificant negative effect on earnings management and earnings quality, the number of independent commissioners has a significant negative effect on earnings management and has a positive effect on earnings quality. While earnings management has an insignificant positive effect on earnings quality. Therefore, earnings management does not mediate the impact between audit committee expertise and number of independent commissioners on earnings quality as intervening variables.

scholarly journals ANALISIS PENGARUH BOOK-TAX CONFORMITY TERHADAP PERSISTENSI LABA

2017 ◽  
Vol 14 (2) ◽  
pp. 101-127
Author(s):  
Cathlin Feidy ◽  
Synthia Madya
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Financial Statements ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Accounting Earnings ◽  
The Difference

The difference between accounting earnings and taxable income in the research have been debated extensively. The difference raises two different perspectives, proponents of increased book-tax conformity argue that tax compliance will increase and earnings quality will improve. Opponents argue  that earnings quality will decline. The objective of this research is to analyze and to obtain empirical evidence about the effect of book-tax conformity on earnings persistence in manufacturing companies which is listed on Indonesian Stock Exchange (IDX) in 2010-2014. This research’s data is obtained from company’s audited financial statements that have been published. This research has a total of 340 samples. Hypothesis examination in this research is done by using linear regression analysis method. The hypothesis examination uses loss and earnings variance as control variables. Result of the hypothesis examination shows that book-tax conformity effects the earnings persistence, consistent with the research’s hypothesis, and the effect is positive. It means that higher book-tax conformity may result in higher earnings persistence. The result also shows that loss is less persistence and earnings variance is not effect the earnings persistence.

scholarly journals MANAJEMEN LABA DAN PERENCANAAN PAJAK SEBAGAI SUMBER LARGE POSITIVE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
Liean Winata Merrysa ◽  
Nurul Aisyah Rachmawati
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Stock Exchange ◽  
Tax Planning ◽  
Least Square ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate

<p><em>This study replicates Blaylocket al. (2012). Through this research, the writer wanted to analyze the influence of earnings management and tax planning as source of Large Positive Book-Tax Differences (LPBTD) to earnings persistence. This research uses panel data of manufacturing companies listed on Indonesia Stock Exchange for the period of research year 2012-2013. The data is analyzed with Pooled Least Square. Unfortunately, the authors can not prove that earnings management as a source of LPBTD can weaken earnings persistence. The result of earnings persistence estimation is exactly the opposite. This condition may occur because the action of earnings management by managers is viewed in terms of efficiency contracting perspective. In addition, the authors also can not prove that tax planning as a source of LPBTD strengthens the profit persistence. According to Blaylock et al. (2012), this happens because the measurement of cash effective tax rate can not be reviewed only with period of 5 (five) years.</em></p><em>Keywords:Persistensi profit, profit management, tax planning, Large positive book-tax differences</em>

scholarly journals IOS, Company Characteristics and Board of Commissioners’s Effect on Earnings Quality with Intervening Variable Earnings Persistence

2020 ◽  
Vol 9 (1) ◽  
pp. 46-52
Author(s):  
Hidayatul Khasanah ◽  
Muhammad Khafid
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Total Unit ◽  
Negative Effect ◽  
Statistical Analysis Technique ◽  
The Stability

This study aims to examine the effect of investment opportunity set, company characteristics and board of commissioners on earnings quality with intervening variable earnings persistence. The population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2017 periods which consist of 156 companies. The research sample of 66 companies was obtained using purposive sampling method, so that a total of 198 units of analysis were obtained. Of the total unit analysis, outlier data was reduced by 85 data then the final total unit of analysis is 113 data. This study uses descriptive statistical analysis technique and path analysis. The results shows that IOS, board of commissioners and earnings persistence do not affect the earnings quality. Liquidity and capital structure have a significant negative effect on earnings quality. The board of commissioners does not affect the earnings persistence. The Sobel Test results show that earnings persistence is not able to mediate the influence of the board of commissioners on earnings quality. The conclusion of the study is liquidity and capital structure have a significant negative effect on earnings quality. This is a negative signal because management is considered unable to maintain the stability of the company’s condition.

scholarly journals KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA

2018 ◽  
Vol 15 (3) ◽  
pp. 352-369
Author(s):  
Muhammad Wahyuddin Abdullah
Keyword(s):  
Path Analysis ◽  
Cash Flow ◽  
Financial Reporting ◽  
Stock Prices ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Research Population ◽  
Flow Components ◽  
Significant Mediator

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator.

Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba

2019 ◽  
Vol 2 (2) ◽  
pp. 69-89
Author(s):  
Risti Dwi Lestari ◽  
Sistya Rachmawati
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Negative Influence ◽  
Tax Planning ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Future Earnings

This study aims to analyze and find evidence of the effect of tax planning and book tax differences on earnings persistence with earnings quality as moderating variable. The data used is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analytical method used to test the hypothesis in this study is multiple regression analysis.The results of this study indicate that the tax planning variable has a negative influence on earnings persistence. This is because tax planning is used to apply discretion policy of accounting in reducing company profit so it will reduce tax amount. Contra effect of tax planning causes low earnings persistence The company conducts tax planning to minimize the tax burden that is borne by companies that have a long-term focus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differences do not have an influence on earnings persistence, this is possible because income and costs that are adjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality does not strengthen tax planning and book tax differences toward earnings persistence.

scholarly journals Does Managerial Ownership Moderate the Effect of Managerial Ability on Earnings Quality? A comparative Study of Manufacturing Companies in Indonesia and Malaysia

2018 ◽  
pp. 639-647
Keyword(s):  
Stock Exchange ◽  
Earnings Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Managerial Ability ◽  
Accrual Quality ◽  
A Company

The purpose of this study is to test the capability of managerial ownership in moderating the effect of managerial ability on earnings quality. The research sample consists of 41 manufacturing companies in Indonesia Stock Exchange and 53 in Malaysia Stock Exchange within the year of 2014–2016. Partial Least Square (PLS) method used for data analysis. The result shows that managerial ability has a positive and significant effect on earnings persistence, both in Indonesia and Malaysia. Managerial ability also has a positive and significant effect on accrual quality in both countries. Managerial ownership strengthens the effect of managerial ability on earnings persistence, but only in Malaysia. However, managerial ownership strengthens the effect of managerial ability on accrual quality in both countries. The results of this study can help investors and creditors in making decisions. Before investors invest in a company or before creditors lend funds to companies, investors and creditors need to first consider the persistence of earnings, not only see the amount of earnings the company gets to ensure that the company’s earnings quality is good and the company has good prospects in the future.

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