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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Profita : Komunikasi Ilmiah dan Perpajakan Studi Akuntansi dan Keuangan Indonesia (SAKI)
Luciana Haryono
Universitas Prasetiya Mulya
Economics, Econometrics & Finance

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
The Diversity of Board of Directors Characteristics and Firm Value Jonathan Steven John; Ricky Raharja Sudiono; Luciana Haryono; Yang Elvi Adelina
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2405

Abstract

The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generational diversity is being considered as an independent variable as it has never been assessed in Indonesia. Resource dependence theory and upper echelons theory are used in this research among other available concepts to explain the impact of board characteristics during the decision-making process and its access to resources. ROA is used in this research as the profitability approach indicator of firm value, while Tobin’s Q is used as the market approach indicator of firm value. Samples used in this research amounts to 1.151 samples from 411 companies. The results show that educational background and board age significantly affects firm value positively when measured by profitability approach indicator. While gender diversity and generational diversity both have no significant effect on firm value when measured by either profitability approach indicator or market approach indicator due to homogeneity. The results indicate that the appointment of directors with older age while possessing higher education can increase a company’s firm value which is measured by profitability indicators.
The Effect of Tax Planning and Temporary Difference to Earnings Management Cindy Lystia Tartono; Athalia Ariati Hidayat; Luciana Haryono
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3290

Abstract

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and expenses) to detect earnings management. Earnings management is estimated using the modified jones model. This study uses three independent variables to measure temporary difference, analyzes the effect of the independent variables towards the direction of earnings management and analyzes more than one industry so the results Samples used in this study are 377 non-financial public firms that are listed in the Indonesia Stock Exchange from 2015 until 2019, with a total of 1,832 observations. The data panel is processed using multiple linear regression using fixed effect model. The results of the study found only deferred tax liabilities has significant impact to earnings management and is able to detect earnings management upwards. Tax planning only effects absolute earnings management without specific direction. Deferred tax assets do not have a significant impact to detect earnings management downwards and deferred tax expense has no significant impact to earnings management but can potentially detect earnings management upwards in extreme cases.Deferred Tax Asset
Co-Authors Aprilia, Audrey Winona Athalia Ariati Hidayat Cindy Lystia Tartono Fariz Satriadi Febriany, Renita Inez Valensia Jessica Angela Jonathan Steven John Marcelia Jessica Masyhuril Amri Bagaskara Nany Chandra Marsetio Novia Nursyahbandarmahdi Retno Yuliati Ricky Raharja Sudiono Rinaningsih Rinaningsih Siti Sarah Titin Pranoto Vanya Calista Yang Elvi Adelina