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HOTMAN T. POHAN
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Economics, Econometrics & Finance

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ANALISA FAKTOR-FAKTOR RASIO KEUANGAN TERHADAP PERAMALAN TARGET TAKEOVER TAHUN 2005 HOTMAN T. POHAN
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 2 (2008): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1440.405 KB) | DOI: 10.25105/mraai.v8i2.979

Abstract

This research intend to continue last research about takeover and Q ratio that using discriminant analysis.ln this research discriminant analysis connot be applied because it does not fulfill the assumption,therefore the analysis in this research uses logit regression analysis. By using logit regression analysis,writer get model that has been tested its validity and hypothesis of this research can be proved.The hypothesis is that certain ratio can predict the possibility of taking over company target.By cutting 5O% off ,a company can be concluded and classified wether it deserves or not to be taken over. Ebitda to sales on behalf DER and CFO to sales ratio has positive sign in logit regression probability model,it means that EBITDA to sales enhance the probability of taking over On the other hand, ROE and PBV ratio have negative sign in this model,it means that these ratio lessen the probability of taking over.Keywords: takeover, q ratio, logit regression probability model
PENGARUH UKURAN PERUSAHAAN,MANAJEMEN LABA,TARIP PAJAK EFEKTIP,PERATA LABA,KONSERVATISMA TERHADAP BEDA LABA AKUNTANSI DENGAN LABA PAJAK Hotman T. Pohan
Media Riset Akuntansi, Auditing & Informasi Vol. 9 No. 2 (2009): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1370.707 KB) | DOI: 10.25105/mraai.v9i2.1004

Abstract

The objective of this research is to prove the factors that assumed influence book -tax different significantly or not. The method of this research is multivariate analysis with independent variables are size, earning management, effective tax rate,income smoothing and conservatism.The result of this research, is that earning management influence negatively and significantly toward book- tax difference, income smoothing influence positively and significantly,conservatism influence positive and significantly toward boo-tax difference, mieanwhile size and effective tax rate has no influence toward book-tax difference, simultaniosly all factors significantly influence toward book-tax different with coefficient determination 26,5%..Keyword : book-tax different, size,earning management, effective tax rate, income smoothing, conservatism.
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