<p><em>The purpose of this study aims to empirically test the effect of information quality on perceived usefulness, the effect of information quality on perceived ease of use, and the effect of perceived ease of use on perceived usefulness. This study uses the Technology Acceptance Model (TAM) developed by Davis (1999) to evaluate perceived usefulness and perceived ease of use.The method of data analysis in this research using analysis of Structural Equation Modeling (SEM) - Partial Least Square (PLS) with PLS 3.0.The resultd of this study showed that (1) Quality of information positively affects perceived usefulness, (2) Quality of information positively affects perceived ease of use, and (3) Perceived ease of use positively affects perceived usefulness. The limitations of this study were as follows: (1) The inherent limitations of the data obtained through the questionnaire, due to differences in the authors' perceptions ofthe research respondents, (2) Limitations of the number of accounting student respondents who are following the course of Accounting Introduction Practicum, and (3) Limitations on the selection of accounting software samples used are limited only to the use of the ACCURATE software. Subsequent research suggested that (1) Consider other independent variables that may influence perceived usefulness and perceived ease of use, such as user satisfaction and user intent, and (2) Increase the sample size of respondents in this case not only students who are taking the course Practicum Introduction to Accounting, but also students who have taken the course before</em></p>
The tax collected by the government utilizes to finance the state and regional expenses. In Indonesia, the realization of tax revenues is always smaller than the planned tax revenue set by the Government. This is probably because many companies carry out earnings management so that the taxes paid are aggressive. The purpose of this study is to examine the effect of earnings management on tax aggressiveness. This study uses a sample of manufacturing companies as an analysis unit listed on the Indonesia Stock Exchange (IDX) during the 2011–2016 observation period. This study found some of the following: first, accrual earnings management has a positive effect on tax aggressiveness. Second, real earnings management has a positive effect on tax aggressiveness. Third, the liquidity control variable tested does not affect tax aggressiveness. Keywords: Earning Management, Real Earning Management, Tax Aggressiveness
This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction, (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value . Keywords: earning quality, firm value, market reaction, abnormal return
This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.
<p><em>This study addresses the role of the company's financial performance on the company's stock performance, and investigates the role of capital structure as a moderating variable to weaken the effect of the company's financial performance on the company's stock performance. This research uses agency theory and pecking order theory. Panel regression analysis method is used for the data analysis. The data used as the sample of the company is the properti and real estat firms listed in Indonesia Stock Exchange, and the observation period is the year 2011-2016. The number of samples by using purposive samping criteria is available 234 firms-year. The findings of this study is that the company's financial performance has no effect on the company's stock performance, and capital structure can not moderate the effect of the company's financial performance on the company's stock performance.</em></p>
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