Pengaruh Pemberian Esop Dan Kualitas Auditor Terhadap Keinformatifan Laba  Dimoderasi Kepemilikan Manajerial

Lestari, Ayu

doi:10.25105/jipak.v13i2.5035

Cited by 4 publications

(8 citation statements)

References 3 publications

(5 reference statements)

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“…Penelitian Rahmawati & Asyik (2019) menyimpulkan bahwa semakin besar profitabilitas dan peningkatan pertumbuhan perusahaan direspon dengan tingkat ERC yang semakin besar. Lestari (2018) menemukan bahwa kualitas auditor berpengaruh positif terhadap keinformatifan laba. Yanti & Takwa (2020) menyimpulkan bahwa struktur kepemilikan perusahaan dan kualitas audit tidak berpengaruh terhadap keinformatifan laba (2020).…”

Section: Pendahuluan 11 Latar Belakangunclassified

Apakah Agresivitas Pajak Menurunkan Tingkat Keinformatifan Laba Perusahaan?

Pamungkas¹,

Firmansyah²

2021

ULTIMA Accounting

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Abstract— This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness

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Section: Pendahuluan 11 Latar Belakangunclassified

Apakah Agresivitas Pajak Menurunkan Tingkat Keinformatifan Laba Perusahaan?

Pamungkas¹,

Firmansyah²

2021

ULTIMA Accounting

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“…Harga saham yang terjadi mencerminkan nilai perusahaan yang diwujudkan oleh kinerja manajemen perusahaan yang didapat dari informasi laba. Keinformatifan laba akuntansi dapat dilihat dari sebuah reaksi pasar merespon informasi laba (Lestari, 2018). Menurut Roychowdhury & Sletten (2012) laba yang informatif sebagai keinformatifan laba yang didefinisikan sebagai kemampuan laba dalam periode berjalan yang dapat membantu investor dalam menentukan tingkat pengembalian atau return di masa depan.…”

Section: Pendahuluanunclassified

“…Perbedaan selanjutnya dari penelitian ini dengan sebelumnya adalah mengganti model pengukuran menggunakan Lestari (2018) untuk mengukur variabel keinformatifan laba akuntansi. Penelitan sebelumnya menggunakan pengukuran hubungan nilai pasar ekuitas (equity market value) dengan akumulasi retur abnormal (CAR).…”

Section: Pendahuluanunclassified

“…Variabel dependen dalam penelitian ini adalah keinformatifan laba akuntansi. Penelitian ini memodifikasi penelitian sebelumnya dengan mengganti model pengukuran menggunakan Lestari (2018) untuk mengukur variabel keinformatifan laba akuntansi.…”

Section: Variabel Penelitian Dan Pengukurannya a Variabel Dependen (Y)unclassified

“…Variabel dependen dalam penelitian ini adalah keinformatifan laba akuntansi yang yang pengukurannya mengacu pada penelitian Lestari (2018). Namun, penelitian ini menggunakan earning response coeffecient (ERC) atau koefesien respon laba yang mana pengukuran ini merupakan variasi hubungan laba dengan return saham yaitu hubungan antara CAR dengan laba kejutan (unexpected earning).…”

Section: Keinformatifan Laba Akuntansiunclassified

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Pengaruh Struktur Kepemilikan Perusahaan Dan Karakteristik Komite Audit Terhadap Keinformatifan Laba Akuntansi

Yanti¹,

Taqwa²

2020

JEA

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Informativeness of accounting earnings is the ability of earnings in the level of decision making or return. This study aims to examine the effect of firm ownership structure , audit committee independence, financial expertise audit committee on earning informativeness. This research is a type of causal associative research with a quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The Sample was selected using a purposve sampling method with a total sample of 34 samples. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that there was no influence of ownership structure and audit committee characteristics on earnings informativeness

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Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating

Arifin

Sebrina

2022

JEA

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This study aims to analyze the effect of sustainability report disclosure on the informativeness of accounting earnings with foreign ownership as a moderating variable. The informativeness of accounting earnings which is the dependent variable in this research is measured by the Earning Response Coefficient (ERC) value. Sustainability report disclosure which is the independent variable in this study is measured by the SRDI value, namely the disclosure index based on GRI G4 for the sample companies in the 2016 observation year and the 2017-2019 observation year using the GRI Standard index. Foreign ownership which acts as a moderating variable in this study is measured by the FS value, which is the result of the number of shares owned by foreign parties divided by the total outstanding shares. This study uses control variables, namely market to book ratio, leverage, and firm size. The population of this study were companies listed on the Indonesia Stock Exchange in 2016-2019 using a sampling method, namely the purposive sampling technique so that the final sample of this study was 60 companies. The analysis technique used is the technique of moderated regression analysis (MRA). Overall, the results of this study indicate that the sustainability report disclosure does not significant positive effect on the informativeness of accounting earnings. Foreign ownership has a significant positive effect in moderating the relationship between sustainability report disclosure and the informativeness of accounting earnings.

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Pengaruh Pemberian Esop Dan Kualitas Auditor Terhadap Keinformatifan Laba Dimoderasi Kepemilikan Manajerial

Cited by 4 publications

References 3 publications

Apakah Agresivitas Pajak Menurunkan Tingkat Keinformatifan Laba Perusahaan?

Apakah Agresivitas Pajak Menurunkan Tingkat Keinformatifan Laba Perusahaan?

Pengaruh Struktur Kepemilikan Perusahaan Dan Karakteristik Komite Audit Terhadap Keinformatifan Laba Akuntansi

Pengaruh Sustainability Report Disclosure terhadap Keinformatifan Laba Akuntansi dengan Kepemilikan Asing sebagai Variabel Moderating

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