Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

scholarly journals PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

scholarly journals Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 89-110
Author(s):  
Ratna Puji Astuti ◽  
Agus Kuntoro
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Control Variable ◽  
Accounting Information ◽  
Accounting Conservatism ◽  
Financial Accounting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, managerial ownership, institutional ownership, and public ownership as independent variables, this study proves that IFRS adoption does not affect the level of conservatism of accounting information. The size of the firm (size) and the composition of debt (leverage) is a control variable that participates in controlling the model of this study. Keywords: IFRS adoption, conservatism of accounting information.

scholarly journals Adoption of International Financial Reporting Standards (IFRS) and Assets Quality in the Nigerian Banking Sector: The Fundamental Effect Approach

2018 ◽  
Vol 4 (2) ◽  
pp. 11
Author(s):  
Anthony Nzeribe Nwaubani ◽  
Cyprian Okey Okoro
Keyword(s):  
Financial Reporting ◽  
Banking Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Nigerian Banking

The main purpose of this work is to examine the effect of the adoption of international financial reporting standards (IFRS) on assets quality in the Nigerian banking sector. Specifically the study sought to determine the effect of the adoption on asset quality, loan volume, , net interest income and profit after tax of deposit money banks listed on the Nigerian Stock Exchange.  The adopted research design is causal-comparative. Secondary data on ten out of sixteen listed deposit money banks on the Nigerian Stock Exchange by June 2018 were used. The banks which were selected via judgmental sampling technique were those whose annual financial statements for the immediate year before IFRS adoption year were available and contained figures under Nigerian GAAP/SAS and IFRS-equivalent. The data which were analyzed using paired student t-test approach were sourced from 2011 and 2012 annual reports of the selected banks except Zenith bank for which only 2011 annual financial reports were used..  The variables of interest were grouped under Nigerian GAAP (SAS) and IFRS. Findings revealed that overall, the IFRS adoption indicates negative insignificant effect on assets quality of deposit money banks in Nigeria. The study therefore, recommends inter-alia that Financial Reporting Council of Nigeria  should  partner with the CBN to provide clarity on areas of regulatory hindrance to full and effective implementation of the IFRS with regular. 

scholarly journals PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP AUDIT REPORT LAG

2020 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Carania Metta ◽  
Effriyanti Effriyanti
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Public Ownership ◽  
Financial Reporting Standards ◽  
Descriptive Research ◽  
Audit Reports

This study aims to find out and obtain evidence about Company Size, Public Ownership and Application of International Financial Reporting Standards (IFRS) to Lag Audit Reports. This type of research is quantitative research with descriptive research. The population in this study was LQ-45 companies listed on the Indonesia Stock Exchange in 2010-2018 which were bought by 95 companies. The sampling technique used a purposive sampling method. With a total of 81 research data. Hypothesis testing in this study uses linear multiple regression. Firm size and International Financial Reporting Standards (IFRS) do not affect the audit lag report, while public ownership is related to the audit lag report

scholarly journals Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia

2018 ◽  
Vol 12 (2) ◽  
pp. 89
Author(s):  
Ratna Puji Astuti ◽  
Agus Kuntoro
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Control Variable ◽  
Accounting Information ◽  
Accounting Conservatism ◽  
Financial Accounting ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Ifrs Adoption

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, managerial ownership, institutional ownership, and public ownership as independent variables, this study proves that IFRS adoption does not affect the level of conservatism of accounting information. The size of the firm (size) and the composition of debt (leverage) is a control variable that participates in controlling the model of this study.

scholarly journals Post-Earnings Announcement Drift in Greece

2015 ◽  
Vol 18 (03) ◽  
pp. 1550019 ◽  
Author(s):  
William Forbes ◽  
George Giannopoulos
Keyword(s):  
Financial Reporting ◽  
Stock Prices ◽  
Stock Exchange ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Earnings Announcement ◽  
Financial Reporting Standards ◽  
Post Earnings Announcement Drift ◽  
Athens Stock Exchange ◽  
The Impact

This paper presents evidence regarding the post-earnings announcement drift (PEAD) anomaly for the Greek market in the years 2000–2006 (covering earnings announcements in the years 2001–2007). The impact of the introduction of International Financial Reporting Standards on the size and prevalence of the PEAD anomaly is examined. Unlike recent evidence for the US market we find PEAD to be alive and well, and of growing importance in our Greek sample. It may be the adoption of international financial reporting standards (IFRS) has served to reduce earnings predictability in Greece and thus enhance PEAD in the Athens stock exchange (ASE) market. This contrasts strongly with US evidence that the post-earnings-announcement drift anomaly is now waning as more efficient markets and smarter, fundamentals-based, traders arbitrage its impact on stock prices.

scholarly journals Representing a Model for Implementing International Financial Reporting Standards in Iran

2020 ◽  
Vol 11 (31) ◽  
pp. 141-159
Author(s):  
Esmaeil Dargahi ◽  
Arash Tahriri
Keyword(s):  
Financial Reporting ◽  
Boards Of Directors ◽  
Structural Model ◽  
Stock Exchange ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Statistical Population ◽  
Financial Reporting Standards ◽  
Interpretive Structural Model ◽  
Initial Research

International Financial Reporting Standards (IFRS) are global, identical, high-quality and comprehensive standards for financial reporting that have been developed by the International Accounting Standards Board (IASB). The objective of the current study is to represent a model for the implementation of the International Financial Reporting Standards in Iran. This study is an applied research and can be considered a qualitative research. A survey is applied in this regard. The statistical population of the study consisted of members of the accounting faculty of universities, financial managers, and boards of directors of companies listed on the Tehran Stock Exchange and the Iran Fara Stock Exchange. In this study, the snowball sampling method was used. In this research, 15 experts were initially selected as the initial research sample, then 25 people were added to the initial research volume, and 40 people were selected as the final sample. Based on the results of the interpretive structural model, cultural factors are the prerequisites for all factors that affect the adoption and dissemination of International Financial Reporting Standards (IFRS), and the cost and benefits of applying IFRS have the same greater impact on the adoption and dissemination of these standards.

scholarly journals Factors Influencing the Extent of Corporate Compliance with International Financial Reporting Standards in South Africa

2021 ◽  
Vol 11 (12) ◽  
pp. 965-984
Author(s):  
Unity Maqeda Putsai ◽  
Msizi Mkhize
Keyword(s):  
South Africa ◽  
Financial Reporting ◽  
Stock Exchange ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reports ◽  
Listed Firms ◽  
Financial Reporting Standards ◽  
Johannesburg Stock Exchange ◽  
Compliance Level

The main objective of this study is to investigate the effects of company attributes on compliance with International Financial Reporting Standards (IFRS). The study used a sample of 46 listed companies on the Johannesburg Stock Exchange (JSE) covering the period from 1993 to 2017. With an average compliance level of 88.21304, it is concluded that South Africa’s listed firms have significantly complied with IFRS 1. Using panel data to analyze the effects of company attributes, size and leverage have a significant positive effect on IFRS 1 compliance. On the other hand, the coefficients of Earnings Per Share (EPS) and Return on Total Assets (ROTA) are negative and significant. This similarly implies that ROTA and EPS are important factors driving the compliance level of the companies in South Africa with the IFRS 1 disclosure. EPS and ROTA also exhibit an inverse relationship with the compliance level. Carrying out a longitudinal study helps to produce more recent evidence on the quality of IFRS financial reports in South Africa. The outcome of the study is beneficial to international literature as it provides enough evidence on the benefits of adopting IFRS adoption.

Empirical Study on the Effect of Adopting the International Financial Reporting Standards (IFRS) on the Quality of Earnings using Beneish Model in a Sample of Banks Listed in the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Zahraa Nasser Ali ◽  
Hakeem Hammood Flayyih
Keyword(s):  
Financial Reporting ◽  
Commercial Banks ◽  
Stock Exchange ◽  
Financial Statements ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Global Capital ◽  
Financial Reporting Standards ◽  
The Impact

The need for international financial reporting standards (IFRS) emerged due to the increasing degree of interdependence between global capital markets and the need for investors to obtain reliable and honest financial information in expressing economic events, in order to find a common financial language, and this is what IFRS provide. Nevertheless, the research aimed to measure the impact of the adoption of IFRS on the quality of earnings in the Iraqi banks listed in the Iraqi Stock Exchange for a sample of 30 banks. The Beneish model was used to measure the quality of earnings, while Mann-Whitney was used to measure and prove the hypothesis of the research. However, the research reached a set of conclusions, including that although the IFRS should contribute to improving the quality of financial reporting, the adoption of these standards in commercial banks listed in the Iraq Stock Exchange did not contribute to achieving quality in earnings even after adopting those standards. Furthermore, a Beneish model is an important tool for auditors, financial analysts, investors, and creditors who have the ability to understand the financial statements or those who have a reasonable understanding of the nature of those financial statements in measuring the quality of earnings, because it is a simple and easy to implement tool.

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