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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya IJEFSD
Natalia Poespawijaya, Natalia
Universitas Surabaya
Economics, Econometrics & Finance Education

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KONSISTENSI SELISIH ANTARA NILAI LABA AKUNTANSI DAN KABA PAJAK DAN KUALITAS INFORMASI DARI LABA Poespawijaya, Natalia
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 5, No 1 (2016): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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Abstract

This study aimed to see if the consistency of the difference in value accounting profit and tax profit (book-tax differences) affect the information content of earnings. Past research has often tried to link the relationship between tax information as supplementary information from the financial statements of commercial information when commercial financial report as containing a lot of manipulation of the results of this study ditermukan that there is no effect of the difference in value between accounting profit and income taxes on earnings informativeness. Additionally, ditermukan pulabahwa no influence between the level of aggressiveness of tax planning and management of the companys earnings informativeness of accounting profit nor taxable profits. These different results can occur because information about the tax is still very limited in Indonesia so that it becomes irrelevant information in decision-making and can not be fully captured by investors.
Analysis of Cash Flow Patterns of Companies that Indicate Financial Distress Poespawijaya, Natalia
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i7.5307

Abstract

This study aims to analyze cash flow patterns in companies experiencing financial distress. Financial distress is a condition in which a company faces serious financial difficulties, and this condition can affect the overall financial health of the company. This study uses a quantitative analysis method to identify cash flow patterns in companies that are experiencing financial distress by collecting financial data from several healthy companies and identified as experiencing financial distress in the 2020-2022 period based on secondary data from the IDX financial statements. The results of this study are expected to provide a deeper understanding of cash flow patterns in companies experiencing financial distress and several other factors that influence it. The implications of this analysis are expected to assist in designing appropriate financial improvement strategies to overcome financial distress situations as well as provide insight to stakeholders regarding actions that can be taken to improve the company's financial health in the future.
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