ANALISIS PENGARUH BOOK-TAX CONFORMITY TERHADAP PERSISTENSI LABA

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.

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

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE ◽

10.36766/ijag.v2i2.18 ◽

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.

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Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽

10.31575/jp.v1i3.53 ◽

2018 ◽

Vol 1 (3) ◽

Author(s):

Rizka Hadya ◽

Nova Begawati ◽

Irdha Yusra

Keyword(s):

Cost Control ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Control Effectiveness ◽

Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

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Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.321 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3828-3839

Author(s):

Reza Refki Tanggo ◽

Salma Taqwa

Keyword(s):

Data Analysis ◽

Firm Value ◽

Stock Exchange ◽

Earnings Quality ◽

Investment Decisions ◽

Sampling Technique ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Method ◽

Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

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Pengaruh Profitability, Growth Opportunities Dan Leverage Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Journal of Management Science (JMS) ◽

10.52103/jms.v1i1.49 ◽

2020 ◽

Vol 1 (1) ◽

pp. 14-35

Author(s):

Nurwahyuni ◽

Masdar Mas'ud ◽

Syamsu Alam ◽

Asdar Djamareng

Keyword(s):

Capital Market ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Partial Least Square ◽

Least Square ◽

Manufacturing Companies ◽

Analysis Method ◽

Growth Opportunities

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, peluang pertumbuhan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Data dalam penelitian ini diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di BEI. Penelitian ini menggunakan data sekunder dengan mengamati dengan mengunjungi metode analisis data Pusat Informasi Pasar Modal (PIPM) menggunakan pendekatan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa: secara parsial, variabel profitabilitas dan peluang pertumbuhan memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of profitability, growth opportunities and leverage on firm value in manufacturing companies listed on the Indonesian stock exchange. The data in this study were obtained from the financial statements of manufacturing companies listed on the IDX. This study uses secondary data by observing by visiting the Capital Market Information Center (PIPM) data analysis method using the Partial Least Square (PLS) approach. The results showed that: partially, profitability and growth opportunities variables had a positive and significant effect on firm value, while leverage had a negative and significant effect on firm value.

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Pengaruh Informasi Akuntansi dan Permintaan Investor terhadap Underpricing

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i03.p16 ◽

2020 ◽

Vol 30 (3) ◽

pp. 746

Author(s):

Made Aida Pradnyadevi ◽

I Made Sadha Suardikha

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Secondary Market ◽

Analysis Technique ◽

Bid Price ◽

The Difference

Underpricing is a phenomenon that often occurs from IPO activities on the IDX. Underpricing is the difference in stock prices that occur in the primary .market’ and secondary’ market, where the bid price is lower than the closing price of the first trading day. The purpose of this research is to find out the effect of accounting information and investor demand on underpricing.This research was conducted’.at companies whose IPO on .the’ Stock .Exchange in 2016-2018. Data collection was obtained from the collection of prospectuses and company financial statements. The total sample of 81 companies using a purposive sampling method. The analysis technique used is multiple linear regression analysis. This study proves that profitability and firm size negatively affect underpricing, while financial leverage and investor demand have no effect on underpricing. Keywords: Underpricing; Profitability; Company Size; Investor Demand.

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MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2020.162.377 ◽

2021 ◽

Vol 16 (2) ◽

pp. 99

Author(s):

Fransiskus Rian ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Return On Assets ◽

Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

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Pengaruh Pentagon Fraud Terhadap Fraudulent Financial Statement Dengan KualitasLaba Sebagai Variabel Moderasi

Jurnal Kajian Ilmiah ◽

10.31599/jki.v20i3.284 ◽

2020 ◽

Vol 20 (3) ◽

pp. 269-280

Author(s):

Abdurrachman Abdurrachman ◽

Suhartono Suhartono

Keyword(s):

Stock Exchange ◽

Earnings Quality ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Purposive Sampling ◽

Moderating Variables ◽

Negative Effect ◽

Fraudulent Financial Statements

Financial statement fraud is a serious and constructive problem for external parties of the company, especially for investors. This study aims at factors that cause false financial statements with variables as moderating variables. The factors used in this study are pentagon fraud theory which consists of variables of pressure, opportunity, rationalization, competence, and arrogance. This study uses the company in the Indonesia Stock Exchange 2016-2017 period as a research sample. Based on the results of purposive sampling obtained 204 data manufacturing companies that meet the sample. Testing the hypothesis in this study was carried out using logistic regression analysis. The results of testing the hypothesis to see the effect on fraudulent financial statements indicate that competence has a significant positive effect, pressure has a negative effect, the opportunity has no significant effect, rationalization has no significant effect, arrogance has no significant effect. In the moderating variable earnings, quality cannot weaken the influence of pressure, opportunity, rationalization, and arrogance on fraudulent financial statements, but earnings quality can weaken the influence of competence on fraudulent financial statements. Simultaneous testing shows that the overall variable has a significant effect on fraudulent financial statements. Keywords: Fraudulent Financial Statement, Pentagon Fraud Abstrak Kecurangan laporan keuangan merupakan masalah yang serius dan menjadi ancaman bagi pihak-pihak eksternal perusahaan, khususnya bagi investor. Beberapa penelitian mengenai faktor faktor yang berpengaruh pada fraudulent financial statement telah dilakukan. Penelitian ini bertujuan menguji kembali faktor-faktor yang mempengaruhi fraudulent financial statement dengan menambahkan kualitas laba sebagai variabel moderasi. Faktor-faktor yang diuji dalam penelitian ini adalah teori pentagon fraud yang terdiri dari variabel pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini menggunakan perusahaan manafaktur terdaftar di Bursa Efek Indonesia periode 2016-2017 sebagai sampel penelitian. Berdasarkan hasil purposive sampling diperoleh 204 data perusahaan manufaktur yang memenuhi kriteria sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi logistik. Hasil pengujian hipotesis untuk melihat pengaruh terhadap fraudulent financial statement menunjukkan bahwa competence berpengaruh positif signifikan, pressure berpengaruh negatif, opportunity tidak berpengaruh signifikan, rationalization tidak berpengaruh signifikan, arrogance tidak berpengaruh signifikan. Pada variabel moderasi kualitas laba tidak dapat memperlemah pengaruh pressure, opportunity, rationalization dan arrogance terhadap fraudulent financial statement, namun kualitas laba dapat memperlemah pengaruh competence pada fraudulent financial statement. Pengujian secara simultan menunjukkan bahwa variabel secara keseluruhan berpengaruh signifikan terhadap fraudulent financial statement. Kata kunci: Fraudulent Financial Statement, Pentagon Fraud

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Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality

Journal of Accounting and Business Education ◽

10.26675/jabe.v3i2.6846 ◽

2019 ◽

Vol 3 (2) ◽

pp. 151

Author(s):

Ike Arisanti

Keyword(s):

Hypothesis Test ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Earnings Persistence ◽

Manufacturing Companies ◽

Herding Behavior ◽

Statistical Tool ◽

Absolute Deviation ◽

Cross Sectional

This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.

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Piecewise Linier Model Untuk Manajemen Laba: Investigasi Sebelum dan Sesudah Implementasi IFRS pada Perusahaan Manufaktur di Bursa Efek Indonesia

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2015.002.01.9 ◽

2015 ◽

Vol 2 (01) ◽

pp. 97-105

Author(s):

Rizki Fitrah Ramadhani ◽

Nurmala Ahmar ◽

Nuraini Rokhmania

Keyword(s):

Earnings Management ◽

Linear Model ◽

Stock Exchange ◽

Piecewise Linear ◽

Financial Statements ◽

Jel Classification ◽

Manufacturing Companies ◽

Piecewise Linear Model ◽

Before And After ◽

The Difference

A B S T R A C T This study aimed to examine differences in accrual earnings management by using piecewise linear model of approaching the companies listed on the Indonesian Stock Exchange (BEI) before and after the implementation of IFRS. Samples are 108 manufacturing companies. Year study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. Criteria in the selection of the research object, among others, the company that serves the complete financial statements, the company does not move the sector, does not cease trading companies, as well as companies that serve the financial statements with the currency. The research proves the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013. A B S T R A K Penelitian ini bertujuan untuk menguji perbedaan manajemen laba akrual dengan menggunakan model piecewise linear mendekati perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan setelah pelaksanaan IFRS. Sampel adalah 108 perusahaan manufaktur. Tahun penelitian ini dilakukan selama periode 2011 untuk menghitung sebelum pelaksanaan IFRS dan 2013 untuk menghitung setelah pelaksanaan IFRS. Kriteria dalam pemilihan objek penelitian, antara lain, perusahaan yang melayani laporan keuangan yang lengkap, perusahaan tidak bergerak sektor, tidak menghentikan perdagangan perusahaan, serta perusahaan yang melayani laporan keuangan dengan mata uang. Hasil penelitian membuktikan adanya perbedaan manajemen laba akrual dengan Piecewise Linear pendekatan Model pada tahun 2011 dan pada tahun 2013. JEL Classification: G14

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Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

Jambura Science of Management ◽

10.37479/jsm.v3i2.11139 ◽

2021 ◽

Vol 3 (2) ◽

pp. 114-125

Author(s):

Ni Luh Ira Suitri ◽

Mohammad Agus Salim Monoarfa

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Companies ◽

Analysis Method ◽

Equity Ratio ◽

The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

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