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RAHMAWATI RAHMAWATI
Universitas Negeri Sebelas Maret
Economics, Econometrics & Finance

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Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba, Akrual, dan Aliran Kas pada Perusahaan Perbankan yangTerdaftar di Bursa Efek Jakarta SUBEKTI DJAMALUDDIN; HANDAYANI TRI WIJAYANTI; RAHMAWATI RAHMAWATI
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.185

Abstract

The research aims to examine the role of book-tax differences in indicating the persistence of earnings, accruals, and cash flows for one period ahead earnings. This study also examines whether the level of book-tax differences influences investor's assessments of future earnings persistence. The hypothesis in the alternative form are (1) pre-tax earnings persistence for firms with large (positive or negative) book-tax differences is lower than pre-tax earnings persistence for firms with small book-tax differences; (2) The persistence of the accruals component of earnings for future earnings is lower for firms with large (positive or negative) book-tax differences relative to firms with small book-tax differences; (3) The expectation of pre-tax earnings persistence reflected in stock prices for the accrual component of pre-tax earnings is consistent with observed persistence of accruals for firms with relatively large book-tax differences.The sample of this study was banking companies listed in Jakarta Stock Exchange (JSX) within the period of 2000-2005. The data was collected using purposive sampling method. The amount of the sample was 20 banking. The statistic method using  pooled regression.The results of this study showed that firms with large (positive or negative) book-tax differences have earnings and the accruals component of earnings that are less persistent than firms with small book-tax differences; and the stock prices fail fully reflect the information on the accruals component of earnings and cash flows. Investors appear to underestimate the accrual component of earnings and cash flows when firm-years have large book-tax differences.
Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta Rahmawati Rahmawati; Yacob Suparno; Nurul Qomariyah
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.167

Abstract

The purpose of this research is to examine the effect of information asymmetry on earnings management. Result of this research can benefit to theory development and management. Accountancy data are collected from ICMD (Indonesian Capital Market Directory) and stock prices data which are provided by Center Capital Market Reference (PRPM) of Jakarta Stock Exchange.  The sample of this research are public Indonesian banking firms in 2000 until 2004.The results show that slope are significant (p value < 0.05), so Ho is rejected and Ha is accepted or available significant positive effect between information asymmetry and earnings management. R2 value is 0.3584 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable of earnings management with control variable resulted R2 value 0.417 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R2 value 0.18 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.
Co-Authors HANDAYANI TRI WIJAYANTI Nurul Qomariyah SUBEKTI DJAMALUDDIN Yacob Suparno