The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.
This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing. Exchange rate had a significant effect on the company’s decision to do transferi pricing
This study aimed to examine the effect of Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 Certification on Corporate Social Responsibility. This study was considered as a causative research. The population in this study was all companies manufacturing listed on the Stock Exchange in 2015 until 2017. The sample was determined by the purposive sampling method and obtain 44 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites, the method of analysis used is multiple regression analysis. Based on the result of multiple regresion analysis with a significance level of 5%, the result of this study conclded that: (1) Tax Aggressiveness doesn’t have a negative effect on the Corporate Social Resposibility; (2) Media Exposure have a positive effect on the Corporate Social Responsibility; (3) Profitability doesn’t have a positive effect on the Corporate Social Responsibility; (4) ISO 14001 Certification have a positive effect on the Corporate Social Responsibility. The above result, it is suggested: Researchers can the looking the other an idependent variables which affect the Corporate Social Responsibility such as certifiacation ISO 9001,market capitalization dan investor reaction.Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Media Exposure, Profitability and ISO 14001 certification.
Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.
The aim of this study was to analyze the influence of intellectual capital, tax planning, enterprise risk management discloure on firm value. The data used in this study are annual reports In manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 162 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that structural capital, tax planning, and enterprise risk management discloure has no influence on firm value and human capital also customer capital have a positive influence on firm value. The results of this study contribute to the development of knowledge related to company value, especially the importance of human capital and customer capital. For practice, this research provides input to companies in order to maximize their human capital and customer capital. Keywords: Intellectual Capital; Tax Planning; Enterprise Risk Management Disclosure; Firm Value
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