The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index

Megarani, Novia; Warno, Warno; Fauzi, Muchammad

doi:10.21580/jiafr.2019.1.1.3733

Cited by 14 publications

(18 citation statements)

References 2 publications

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“…However, companies have not made optimal use of financial reporting via the Internet, such as insufficient website facilities and the content component/content that only contains an annual report even though other items are also important to be informed. These research results are in line with the research of Novitasari (2017) and Megarani, Warno & Fauzi (2019) but contrast with the research of Meirawati et al (2018).…”

Section: The Effect Of Internet Financial Reporting On Firm Valuesupporting

confidence: 83%

The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Fuad

Ariyani

Handayani

2020

JIAFR

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Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data. Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.

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Section: The Effect Of Internet Financial Reporting On Firm Valuesupporting

confidence: 83%

The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Fuad

Ariyani

Handayani

2020

JIAFR

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“…Tax aggressiveness is usually referred to as an action taken by management with the aim of minimizing the taxable profit of the company obtained through tax planning, whether legally or illegally (Megarani et al, 2019). Tax-aggressive companies are characterized by less transparency.…”

Section: Tax Aggressivenessmentioning

confidence: 99%

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Khafifah

2021

JIAFR

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Purpose - The research objective is to determine the effect of debt policy, profitability, and Corporate Social Responsibility (CSR) on tax aggressiveness in mining sector companies listed in the Indonesian Sharia Stock Index for the period 2014-2019.Method - The population of this study was 35 mining companies listed on the Indonesian Sharia Stock Index for 2014-2019. The sample selection in this study used purposive sampling method and 6 companies were selected. The data analysis used multiple linear regression analysis. Three tests were conducted; determinant coefficient test, simultaneous significant test, and partial regression test (T-Test).Result - The results show that debt policy (DAR) has a significant negative effect on tax aggressiveness, Profitability (ROA) has a significant negative effect on tax aggressiveness, and disclosure of Corporate Social Responsibility (CSR) has a significant negative effect on tax aggressiveness.Implication - Mining companies registered in the ISSI for the 2014-2019 period have proven that their tax aggressiveness is low, which means they are compliant with tax payments. However, on the other hand, the company must maintain and improve compliance in paying taxes.Originality - This study is the first study using a sharia mining company registered with the ISSI related to tax aggressiveness.

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“…Therefore, the agency theory, revealed that management has more information about the company. Indirectly, a manager has a broad opportunity to take action to obtain accounting decisions corresponding necessity the company (Megarani, Warno, & Fauzi, 2019). Accounting can be seen as an art, science, or technology.…”

Section: Financial Statements Definitionmentioning

confidence: 99%

Influence Good Governance on the Quality of Financial Statements with SIMDA as Variables Moderating Government in Pati Regency

Wijayanti

Warno

2020

JIESS

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This study aims to determine how much influence the good governance has on the quality of financial statements and to find out how much SIMDA in moderating the effect of good governance on the quality of financial statements. Quality financial statements will narrow down actions to commit corruption or other fraud. Every year the financial statements will be audited by the Supreme Audit Board and the issuance of opinions on the financial statements that have been audited. The method used in this study is quantitative with primary data from questionnaires. The sample used is probability sampling. The results of the study obtained that good governance has a positive and significant effect on the quality of financial statements. This is evidenced from the significance of 0,000 <0, 05 and tcount> ttable (5.475> 1.679). Whereas SIMDA can "strengthen" the effect of good governance on the quality of financial statements. These results are proven from the interaction test graph which illustrates if SIMDA becomes a moderating variable the effect of good governance on the quality of financial statements.

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The effect of tax planning, company value, and leverage on income smoothing practices in companies listed on Jakarta Islamic Index

Cited by 14 publications

References 2 publications

The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity

Influence Good Governance on the Quality of Financial Statements with SIMDA as Variables Moderating Government in Pati Regency

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