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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Madya, Synthia
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGARUH BOOK-TAX CONFORMITY TERHADAP PERSISTENSI LABA Feidy, Cathlin; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.67

Abstract

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.
FAKTOR YANG MEMENGARUHI PERTUMBUHAN PERUSAHAAN, KINERJA KEUANGAN, DAN PEMBIAYAAN EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA BESERTA IMPLIKASINYA TERHADAP KUALITAS LABA Cindy, Cindy; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v15i1.74

Abstract

The purpose of this research is to analyze the impact of growth, financial performance and external financing on voulantary disclosure and the effect of voluntary disclosure on earnings quality. Hypothesis testing is carried out by using linear regression model using data from Indonesia Stock Exchange in 2012-2015. Company growth is measured by book-to-market ratio, financial performance is measured by return on assets, external financing is measured by issue, voluntary disclosure is measured based on voluntary disclosure index, and earnings quality is measured by annual firm-specific absolute value of the residuals (accruals quality). The examiniation of the first model shows company's growth and financial performance has a significant positive effect on voluntary disclosure, while external financing has no effect on voluntary disclosure. The second model shows that voluntary disclosure has a significant positive impact on earnings quality.
ANALISIS PENGARUH BOOK-TAX CONFORMITY TERHADAP PERSISTENSI LABA Feidy, Cathlin; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.67

Abstract

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.
FAKTOR YANG MEMENGARUHI PERTUMBUHAN PERUSAHAAN, KINERJA KEUANGAN, DAN PEMBIAYAAN EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA BESERTA IMPLIKASINYA TERHADAP KUALITAS LABA Cindy, Cindy; Madya, Synthia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v15i1.74

Abstract

The purpose of this research is to analyze the impact of growth, financial performance and external financing on voulantary disclosure and the effect of voluntary disclosure on earnings quality. Hypothesis testing is carried out by using linear regression model using data from Indonesia Stock Exchange in 2012-2015. Company growth is measured by book-to-market ratio, financial performance is measured by return on assets, external financing is measured by issue, voluntary disclosure is measured based on voluntary disclosure index, and earnings quality is measured by annual firm-specific absolute value of the residuals (accruals quality). The examiniation of the first model shows company's growth and financial performance has a significant positive effect on voluntary disclosure, while external financing has no effect on voluntary disclosure. The second model shows that voluntary disclosure has a significant positive impact on earnings quality.
Co-Authors CINDY CINDY Feidy, Cathlin