This research have tested out the influence of opportunistics’s behaviour on the fluctuation of market price by using the manipulation activity later this research provide the mapping between investor’s decision with accruals quality in financial reporting. Because of the usefullness information financial reporting, so that the investor can done the predicting the future prospect by estimating the growth rate, so it give the feedback to management. The dividend policy can be used s as the communication process, management have proclivity to diseminate that the prospect had been better in the future. The previous research had tested out the using of accruals had been the negative perspective on investor’s view, so the research have developed out the estimation of discretionary accruals quality as an critical measurement of reducing the opportunistic behaviour. This research used the statistics model by developing the the multiple regresion by developing out the new indicators for the estimated price, that based on earnings and equity as independent variables. This research have the causal approach by using the purposive sampling on the manufacturing industry by using the real based manipulation activity, so the manipulation activity had been treated as a proxy for grouping the patern of opportunistics behaviour. By using future market value based on earning and equity, the investor have enough capability in detecting the earning management, the investor have calculated the net market value in predicting the company’s prospect in future. In this research have developed out the accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. The positive perception of dividend policy show out the investor involvement in formulating cooperate operational policy. The investor’s positive perception can be formed when they found “the good” news by detecting out the negative manipulation and high accruals quality. It has paved the investor out the way in controlling and monitoring the company’s performance for the better prospect one. As novelty, this research have created out the new measurement in earning quality (by modifying a new formula for discretionary accruals quality) and future value market (based on earnings and equity). By re-shaping the new paradigms of the financial statement’ concept as decision usefulness information, this research have created out the predictive model in describing out the investor’s perception and the asymmetric information area in efficient market.
{"title":"PEMETAAN PERILAKU OPPORTUNISTIK TERHADAP PROSPEK PERUSAHAAN MENDATANG MELALUI AKTIVITAS MANIPULASI","authors":"Muljanto Siladjaja, Markonah Markonah","doi":"10.36766/ijag.v3i2.47","DOIUrl":"https://doi.org/10.36766/ijag.v3i2.47","url":null,"abstract":"This research have tested out the influence of opportunistics’s behaviour on the fluctuation of market price by using the manipulation activity later this research provide the mapping between investor’s decision with accruals quality in financial reporting. Because of the usefullness information financial reporting, so that the investor can done the predicting the future prospect by estimating the growth rate, so it give the feedback to management. The dividend policy can be used s as the communication process, management have proclivity to diseminate that the prospect had been better in the future. The previous research had tested out the using of accruals had been the negative perspective on investor’s view, so the research have developed out the estimation of discretionary accruals quality as an critical measurement of reducing the opportunistic behaviour. This research used the statistics model by developing the the multiple regresion by developing out the new indicators for the estimated price, that based on earnings and equity as independent variables. This research have the causal approach by using the purposive sampling on the manufacturing industry by using the real based manipulation activity, so the manipulation activity had been treated as a proxy for grouping the patern of opportunistics behaviour. By using future market value based on earning and equity, the investor have enough capability in detecting the earning management, the investor have calculated the net market value in predicting the company’s prospect in future. In this research have developed out the accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. The positive perception of dividend policy show out the investor involvement in formulating cooperate operational policy. The investor’s positive perception can be formed when they found “the good” news by detecting out the negative manipulation and high accruals quality. It has paved the investor out the way in controlling and monitoring the company’s performance for the better prospect one. As novelty, this research have created out the new measurement in earning quality (by modifying a new formula for discretionary accruals quality) and future value market (based on earnings and equity). By re-shaping the new paradigms of the financial statement’ concept as decision usefulness information, this research have created out the predictive model in describing out the investor’s perception and the asymmetric information area in efficient market.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117174852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved by students on GPA and these subjects, the better their perception of corruptive behavior. However, this research does not prove that the grades of auditing subjects have a significant impact on the corruptive behavior perceive.
{"title":"ACCOUNTING STUDENTS’ ACADEMIC MISCONDUCT AS THE CORRUPTIVE BEHAVIOR: WHAT ACADEMIC FACTORS INFLUENCING?","authors":"Suwaldiman Suwaldiman, Irlya Noerofi Tyas","doi":"10.36766/ijag.v3i1.33","DOIUrl":"https://doi.org/10.36766/ijag.v3i1.33","url":null,"abstract":"This research was conducted because the consideration of the widespread of students’ corruptive behavior in term of academic misconducts. This research examines the impact of students’ academic performance on their corruptive behavior perception. The data samples are the accounting students of Economics Faculty of Universitas Islam Indonesia. The corruptive behavior is defined as the academic misconducts that are usually done by students. It is measured by their tolerance perception of the academic misconducts. The academic performance is defined and measured as the students’ achievements on the subjects undertaken. These are represented by grade point average (GPA), grade of financial accounting and auditing subjects. A regression analysis is employed to test whether those academic performance have significant impact to the corruptive behavior perception. Based on the analysis, it is found that the GPA and the grade of financial accounting subjects have a positive and significant impact on the corruptive behavior perception. It is suggested that the better performance achieved by students on GPA and these subjects, the better their perception of corruptive behavior. However, this research does not prove that the grades of auditing subjects have a significant impact on the corruptive behavior perceive.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"2377 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127820182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Guidelines for Good Corporate Governance an Islamic perspective have a broader context, do notseparate roles and responsibilities in all stakeholders actions under the auspices of Islamic sharia law.There are differences in concepts and perspectives between western perspective (Anglo Saxon andEuropean) Good Corporate Governanceand Islamic perspectives. The difference in the very basic pointof view that Good Corporate Governance is the Islamic perspective comes from tawhid, shari'ah, andthe concept of shura. Islamic Good Corporate Governance guidelines focus on the role of stakeholdersrelated to the company.The development of science that occurs in the perspective of Good Corporate Governance begins onthe basis of agency theory which states that there is a separation between ownership and managementthat has the potential to cause agency problems, ways to overcome agency problems through theimplementation of Good Corporate Governance. Implementation of guidelines for Good CorporateGovernance is an obligation for the company. This is more aimed at the existence of responsibility tothe public (public accountability) relating to the company's operational activities and it is expected thatthe company can comply with the provisions outlined in a positive law. In addition, this is related tothe level of compliance of sharia with sharia principles as described in the Qur'an, Hadith, and Ijma 'ofthe Ulama. Research related to Good Corporate Governance in the Islamic perspective with theachievement of company performance is expected to provide an overview of the Good CorporateGovernance framework that recognizes the rights of stakeholders as determined by law and encouragesactive cooperation between companies and stakeholders to create employee welfare, performance, andcorporate sustainability.
{"title":"CRITICAL STUDY OF OPTIMIZATION OF ISLAMIC CORPORATE GOVERNANCE IMPLEMENTATION TO ACHIEVE COMPANY PERFORMANCE","authors":"R. Pahlevi","doi":"10.36766/ijag.v3i1.31","DOIUrl":"https://doi.org/10.36766/ijag.v3i1.31","url":null,"abstract":"Guidelines for Good Corporate Governance an Islamic perspective have a broader context, do notseparate roles and responsibilities in all stakeholders actions under the auspices of Islamic sharia law.There are differences in concepts and perspectives between western perspective (Anglo Saxon andEuropean) Good Corporate Governanceand Islamic perspectives. The difference in the very basic pointof view that Good Corporate Governance is the Islamic perspective comes from tawhid, shari'ah, andthe concept of shura. Islamic Good Corporate Governance guidelines focus on the role of stakeholdersrelated to the company.The development of science that occurs in the perspective of Good Corporate Governance begins onthe basis of agency theory which states that there is a separation between ownership and managementthat has the potential to cause agency problems, ways to overcome agency problems through theimplementation of Good Corporate Governance. Implementation of guidelines for Good CorporateGovernance is an obligation for the company. This is more aimed at the existence of responsibility tothe public (public accountability) relating to the company's operational activities and it is expected thatthe company can comply with the provisions outlined in a positive law. In addition, this is related tothe level of compliance of sharia with sharia principles as described in the Qur'an, Hadith, and Ijma 'ofthe Ulama. Research related to Good Corporate Governance in the Islamic perspective with theachievement of company performance is expected to provide an overview of the Good CorporateGovernance framework that recognizes the rights of stakeholders as determined by law and encouragesactive cooperation between companies and stakeholders to create employee welfare, performance, andcorporate sustainability.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121397424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of tax supervision and tax collection bothpartially and simultaneously on the compliance of taxpayers and their implications for tax revenue.The type of research used in this study is a type of causality research, namely research that aims todetermine the effect of independent variables on the dependent variable. However, the method used inthis research is a quantitative approach. The data collection technique used in this study is by usingsecondary data from the Pratama Tax Office of Lampung Province, specifically from the InspectionSection and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 andLisrel programs. Based on the results of data analysis it was concluded that there were significanteffects both partially and simultaneously between tax supervision, tax collection, taxpayer compliancewith tax revenue.
本研究的目的是确定税收监管和税收征收对纳税人合规性的影响，以及它们对税收收入的影响。本研究使用的研究类型是一种因果关系研究，即旨在确定自变量对因变量的影响的研究。然而，在本研究中使用的方法是定量方法。本研究中使用的数据收集技术是通过使用南榜省普拉塔马税务局的二手数据，特别是来自检查科和2017年和2018年计费科的数据。数据分析采用SPSS version 18和lisrel程序。根据数据分析的结果，得出税收监管、税收征管、纳税人遵纪守法三者之间既有部分影响，也有同时影响的结论。
{"title":"THE EFFECT OF TAX SUPERVISION AND TAX COLLECTION ON OBEDIENCE TO PAY TAXES AND TAX REVENUE","authors":"B. Basrowi","doi":"10.36766/ijag.v3i1.37","DOIUrl":"https://doi.org/10.36766/ijag.v3i1.37","url":null,"abstract":"The purpose of this study was to determine the effect of tax supervision and tax collection bothpartially and simultaneously on the compliance of taxpayers and their implications for tax revenue.The type of research used in this study is a type of causality research, namely research that aims todetermine the effect of independent variables on the dependent variable. However, the method used inthis research is a quantitative approach. The data collection technique used in this study is by usingsecondary data from the Pratama Tax Office of Lampung Province, specifically from the InspectionSection and the 2017 and 2018 Billing Section. Data were analyzed using the SPSS version 18 andLisrel programs. Based on the results of data analysis it was concluded that there were significanteffects both partially and simultaneously between tax supervision, tax collection, taxpayer compliancewith tax revenue.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128606247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look forthe information from certain or credible sources. Especially in financial information because of that, itis very influential to those who play an important role in policymakers. Besides, the precise financialinformation is also needed by the investors and creditors who are used as a basis for consideration tomake profitable investments or vice versa. The objective of this study is to find out the financialinformation as an investment decision-making tool and to find out the level of health of cooperatives inthe financial sector as financial information to investors and creditors. Then, the object of this study isKoperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. Thesampling technique is purposive sampling. The data sample used is in the form of financial statementsfrom 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthycriteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewercriteria generated by the service operational independence ratio.
{"title":"ANALISIS INFORMASI KEUANGAN KOPERASI SYARIAH NURI (KSN) JAWA TIMUR SEBAGAI ALAT PENGAMBILAN KEPUTUSAN INVESTASI","authors":"Devi lestari Pramita Putri, Wahyu Maulana","doi":"10.36766/ijag.v3i1.36","DOIUrl":"https://doi.org/10.36766/ijag.v3i1.36","url":null,"abstract":"Nowadays, economic conditions in Indonesia are unstable, with the result that it is needed to look forthe information from certain or credible sources. Especially in financial information because of that, itis very influential to those who play an important role in policymakers. Besides, the precise financialinformation is also needed by the investors and creditors who are used as a basis for consideration tomake profitable investments or vice versa. The objective of this study is to find out the financialinformation as an investment decision-making tool and to find out the level of health of cooperatives inthe financial sector as financial information to investors and creditors. Then, the object of this study isKoperasi Syariah Nuri in East Java. This study employed descriptive quantitative research. Thesampling technique is purposive sampling. The data sample used is in the form of financial statementsfrom 2015 to 2017. Based on the data analysis, the results show us that: capital ratio in healthycriteria, cash ratio in liquid criteria, ROA insufficient criteria, ROE insufficient criteria, Fewercriteria generated by the service operational independence ratio.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128769321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.
{"title":"PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN","authors":"Amalia Indah Fitriana, H. Febrianto","doi":"10.36766/ijag.v3i1.35","DOIUrl":"https://doi.org/10.36766/ijag.v3i1.35","url":null,"abstract":"One industry sector that plays an important role for the economy in Indonesia is a manufacturing company. Because manufacturing companies are a big contributor to income for the country through taxes and other contracts. Because manufacturing companies have large asset values, they will face several business risks such as making earnings management. Companies with earnings management can result in a collapse of the company.The purpose of this study is to be able to analyze the impact of the effect between earnings management and information asymmetry in manufacturing companies listed on the Indonesia Stock Exchange (IDX), with the ultimate goal of recommending policies to improve manufacturing management. In this study the type of research is explanatory research using a quantitative approach. The data analysis in this study uses multiple linear regression analysis and path analysis (Path analysis) on the financial statements of 300 manufacturing companies from 2013 to 2017.In this study the results for manufacturing companies listed on the Stock Exchange for the period 2013-2017 the results are as follows: H1 testing shows that the earnings management with information asymmetry has a significant effect. H2 testing can conclude the results that the quality of financial statements on earnings management and information asymmetry does not have a significant effect.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133895437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.
{"title":"Analisis Laju Pertumbuhan Kontribusi Pajak Daerah dan Pengaruhnya terhadap Pendapatan Asli Daerah Kabupaten Bogor","authors":"Syarief Gerald Prasetyo, Yustiana Wardhani","doi":"10.36766/ijag.v2i2.28","DOIUrl":"https://doi.org/10.36766/ijag.v2i2.28","url":null,"abstract":"The way to improve the authentic revenue of a district is to study its’ potential which can be used as the future financing of the development. The research methode being used is associative descriptive. As a matter of fact, based on the result of the research, it has discovered that the contribution of district’s tax on the district’s authentic revenue has been bigger on average than the other contribution of district revenues. Hotel and restaurant taxation, district taxation simultaneously have affected the district authentic revenue. Moreover, the revenue received from the taxation of hotel and restaurant, entertainment events, adverstisement, raod lighting which partially have affected the district authentic revenue accordingly. Suggestions offered are that the authority should have to perform more extensive effort on the potential district tax and to improve the awareness of the society to respect the tax obligation by giving them more training and performing more supervision of it as well as providing such the system of taxatation collection which is more effective.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"331 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114369987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness. This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.
{"title":"The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)","authors":"Triana Meinarsih, Abdul Yusuf, M. Hamzah","doi":"10.36766/ijag.v2i2.29","DOIUrl":"https://doi.org/10.36766/ijag.v2i2.29","url":null,"abstract":"Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness. This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132087095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze and find evidence of the effect of tax planning and book tax differences on earnings persistence with earnings quality as moderating variable. The data used is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analytical method used to test the hypothesis in this study is multiple regression analysis.The results of this study indicate that the tax planning variable has a negative influence on earnings persistence. This is because tax planning is used to apply discretion policy of accounting in reducing company profit so it will reduce tax amount. Contra effect of tax planning causes low earnings persistence The company conducts tax planning to minimize the tax burden that is borne by companies that have a long-term focus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differences do not have an influence on earnings persistence, this is possible because income and costs that are adjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality does not strengthen tax planning and book tax differences toward earnings persistence.
{"title":"Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba","authors":"R. Lestari, Sistya Rachmawati","doi":"10.36766/ijag.v2i2.27","DOIUrl":"https://doi.org/10.36766/ijag.v2i2.27","url":null,"abstract":"This study aims to analyze and find evidence of the effect of tax planning and book tax differences on earnings persistence with earnings quality as moderating variable. The data used is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analytical method used to test the hypothesis in this study is multiple regression analysis.The results of this study indicate that the tax planning variable has a negative influence on earnings persistence. This is because tax planning is used to apply discretion policy of accounting in reducing company profit so it will reduce tax amount. Contra effect of tax planning causes low earnings persistence The company conducts tax planning to minimize the tax burden that is borne by companies that have a long-term focus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differences do not have an influence on earnings persistence, this is possible because income and costs that are adjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality does not strengthen tax planning and book tax differences toward earnings persistence.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132446392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. This policy was initiated at the year of 2016 which predictably lead to the inclination of problematic financing at BNI Syariah. This study provides evaluation and recommendation for policy implementation to reduce the number of problematic financing. This study uses qualitative methods with a case study approach. The research instrument used was through the interview process with BNI Syariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI (Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the study reveals that the application of a fine-elimination policy was applied because of bank doubts about the application of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariah uses persuasive policies and still applies the ta'widh policy after the application of the fine is eliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in the level of Non Performing Financing (NPF).
{"title":"Penghapusan Kebijakan Denda Keterlambatan pada Pembiayaan Bermasalah PT Bank BNI Syariah","authors":"Laode Arahman Nasir, Wasilah Wasilah","doi":"10.36766/ijag.v2i2.25","DOIUrl":"https://doi.org/10.36766/ijag.v2i2.25","url":null,"abstract":"This study aims to analyze the policy of late charge elimination applied to PT Bank BNI Syariah. This policy was initiated at the year of 2016 which predictably lead to the inclination of problematic financing at BNI Syariah. This study provides evaluation and recommendation for policy implementation to reduce the number of problematic financing. This study uses qualitative methods with a case study approach. The research instrument used was through the interview process with BNI Syariah and the DSN (Dewan Syari‟ah Nasional/ Read: National Board of Islamic Law) of MUI (Majelis Ulama Indonesia/ Read: Indonesian Muslim Scholars Council). The results of the study reveals that the application of a fine-elimination policy was applied because of bank doubts about the application of fines to sharia and fines that have no effect on the bank’s income. PT Bank BNI Syariah uses persuasive policies and still applies the ta'widh policy after the application of the fine is eliminated. This policy has a positive impact on marketing but is still vulnerable to an increase in the level of Non Performing Financing (NPF).","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129349499","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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