Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan

Pertiwi, Dina Bakti; Suhardianto, Novrys

doi:10.9744/jak.17.2.82-90

Cited by 2 publications

(1 citation statement)

References 6 publications

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“…OCI is a form of application of fair value accounting which is presented in the income statement since Indonesian SAK converges with IFRS. The difference between the fair value of assets and the difference between the fair value of liabilities and their book value is proven to have relevance because it can predict future earnings [23] and affect stock returns [29]. OCI consists of adjustments to the fair value of financial assets, cash flow hedges, translation of financial statements of overseas business units, revalued property and equipment, and actuarial differences in defined benefit plans.…”

Section: Introductionmentioning

confidence: 99%

Can Other Comprehensive Income be Used for Tax Avoidance?

Kusuma

Rahayu²

2022

jak

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Other Comprehensive Income (OCI) is the impact of applying fair value accounting, namely the difference between the fair value of assets (liabilities) and their carrying values. Uncertainty about the time and amount of OCI which is a medium for tax avoidance. This study provides empirical evidence whether OCI can be used for tax avoidance, data from 504 companies listed on the IDX for 2016 – 2020. The results show that companies in Indonesia do not carry out earnings management for tax avoidance through OCI, companies in Indonesia consistent in realizing OCI according to the plan for the previous period, there is no time delay or change in the amount of OCI realization. The novelty of this study lies in the effect of OCI on tax avoidance, in addition to previous literature such as the influence of governance, political connections, foreign interests, legal systems, and CSR.

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Section: Introductionmentioning

confidence: 99%

Can Other Comprehensive Income be Used for Tax Avoidance?

Kusuma

Rahayu²

2022

jak

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The value relevance of accounting information moderated by earnings management: Evidence from listed companies in the developing market

Prihatni¹,

Pahala²,

Sumiati³

et al. 2023

CBSR

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This research aims to investigate the value relevance of accounting information (VRAI) and the effect that earnings management (EM) has on the VRAI. Research on the VRAI is generally carried out using the model introduced by Ohlson (1995). Problems will occur when the VRAI as a company performance measurement tool is faced with the practice of manipulation by managers. This study’s population is all manufacturing companies listed on the LQ45 Index. Sampling-based on purposive sampling; the research sample obtained as many as 16 samples over three years, so the number of observations is 48 companies per year. The data analysis technique used multiple linear regressions with moderating variables or moderated regression analysis (MRA). The results show that earnings per share (EPS) have value relevance (VR), and book value (BV) has VR. Operating cash flow (OCF) has no VR. Management weakens the VR of earnings, EM is not moderating BV relevance, and EM strengthens the VR of OCF.

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Relevansi Nilai Selisih Loans Book Value dan Loans Fair Value, Book Value Per Share, Earnings Per Share dan Ukuran Perusahaan

Abstract: ABSTRAK (Drago, et al. 2013). Penggunaan historical cost dipandang akan mengurangi relevansi laporan keuangan dalam pengambilan keputusan

Cited by 2 publications

References 6 publications

Can Other Comprehensive Income be Used for Tax Avoidance?

Can Other Comprehensive Income be Used for Tax Avoidance?

The value relevance of accounting information moderated by earnings management: Evidence from listed companies in the developing market

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