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All Journal The Indonesian Journal of Accounting Research
Intan Kurnia Suharti
Universitas Negeri Surabaya
Economics, Econometrics & Finance

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Simultaneous Effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness: The Impact on The Earnings Informativeness Intan Kurnia Suharti; Dianwicaksih Arieftiara
The Indonesian Journal of Accounting Research Vol 22, No 1 (2019): IJAR January 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.841 KB) | DOI: 10.33312/ijar.427

Abstract

Abstract: This study aims to analyze the simultaneous effect between Financial Reporting Aggressiveness and Tax Reporting Aggressiveness. Moreover, this study aims to examine the impact of financial reporting aggressiveness (that had been influenced by the level of tax reporting aggressiveness) on the earnings informativeness. In addition, this study also aims to investigate the impact of tax reporting aggressiveness (that had been influenced by the level of financial reporting aggressiveness) on the earnings informativeness. Using TSLS method and sample consists of Indonesian listed manufacture companies for the period 2013 – 2016, this study found that the financial reporting aggressiveness and tax reporting aggressiveness have simultaneous effect. However, this study failed to demonstrates that the simultaneous effect between financial reporting aggressiveness and tax reporting aggressiveness have significant impact on earnings informativeness. There are two contributions expected from this study, first, it provides empirical evidence that financial reporting aggressiveness and tax reporting aggressiveness have simultaneously effect, since this study is the first that investigates this area. Second, this research also the first that focused on analyze the earnings informativeness impact of managers’ activity in financial reporting and tax reporting aggressiveness.
Co-Authors Dianwicaksih Arieftiara