Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak  Terhadap Nilai Perusahaan

Ismanto, Juli; Zulfiara, Puradinda

doi:10.22441/profita.2020.v13i1.001

Cited by 6 publications

(7 citation statements)

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“…This can be due to investors who do not see the amount of tax incurred by the company despite tax avoidance because investors are more focused on other aspects and factors in evaluating company value. The results of this study differ from the research of Kusumawardhani, Mangoting, and Widuri (2019) and Ismanto and Zulfiara (2020) which state that tax avoidance has a significant positive effect on firm value.…”

Section: Table 4 Chow Test Results Effect Test Prob Conclusioncontrasting

confidence: 99%

“…Tax avoidance allows companies to pay less tax, to increase company profits, and to increase the firm's value. The results of studies that conducted by Kusumawardhani, Mangoting and Widuri (2019), Ismanto and Zulfiara (2020), Irawan and Turwanto (2020), Ramadhiani and Dewi (2021), Anasta (2019), Widodo and Firmansyah (2021), Soerzawa and Suhendra (2018), Asa and Utomo (2019) shows that tax avoidance has a significant positive effect on firm value. H 1 : Tax avoidance has a significant positive effect on firm value.…”

Section: Literature Reviewmentioning

confidence: 97%

“…In a study by Rudyanto and Pirzada (2020), it was stated that stakeholders can see tax avoidance activities positively because tax avoidance can decrease the company's tax burden, as well as increase the company's profitability. The less the company's expenses, the higher the profit on the company (Ismanto & Zulfiara, 2020). Increasing tax avoidance can also increase the firm's value (Anasta, 2019).…”

Section: Literature Reviewmentioning

confidence: 99%

See 2 more Smart Citations

The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value

Jubilim,

Widijaya

2023

J Accoun & Financ

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This study aims to examine the moderating impact of sustainability reports on the relationship between tax avoidance with firm value. Tax avoidance is measured by using two indicators: effective tax rate (ETR) and GAAP effective tax rate (GAAP ETR), while sustainability reports are assessed based on the Global Reporting Initiative (GRI) standards. The sample for this study consists of companies listed on the Indonesia Stock Exchange (IDX) that have published sustainability report in the 2017-2021 period. Purposive sampling was used in this study to select data, resulting in a final sample of 57 companies that meet the established criteria. This research shows that there is no significant effect between tax avoidance and firm value that moderated by sustainability reports.

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Section: Table 4 Chow Test Results Effect Test Prob Conclusioncontrasting

confidence: 99%

Section: Literature Reviewmentioning

confidence: 97%

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value

Jubilim,

Widijaya

2023

J Accoun & Financ

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“…Penerapan prinsip konservatisme akuntansi oleh perusahaan dapat mempengaruhi nilai perusahaan, karena prinsip tersebut digunakan untuk menentukan pengukuran dan pengakuan suatu komponen aset. Pelaporan keuangan yang telah disajikan secara konservatif akan dinilai baik oleh investor dan ketika terjadi krisis maka akan disikapi secara bijak oleh investor sehingga tidak sampai menjual kepemilikanya (Ismanto & Zulfiara, 2020).…”

Section: Pendahuluanunclassified

“…Dengan adanya kepercayaan yang diberikan oleh pemilik kepada manager berakibat pada sedikitnya informasi yang terakses oleh pemilik tentang kondisi menyeluruh tentang perusahaan (asimetri informasi), hal tersebut memberikan peluang bahwa keputusan yang diambil manajer tidak bisa secara maksimum dapat menguntungkan kepada pemilik (Anjarningsih, Suparlinah, Wulandari, & Hidayat, 2022). Sejalan dengan itu Ismanto & Zulfiara, (2020) dan (Manurung, 2022) juga mengemukakan bahwa dengan adanya kesepakatan dan pemberian wewenang dari principal kepada manajer dapat menimbulkan permasalahan baru yaitu adanya ketimpangan informasi, yaitu posisi manajer lebih banyak mempunyai informasi tentan posisi keuangan perusahaan dibandingkan dengan principal.…”

Section: Teori Keagenanunclassified

Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi

Kodriyah

Kurnia²,

Sa’adah³

et al. 2023

j. akunt. keuang. manaj.

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Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities. Keywords: 1. Firm Value 2. Environmental Performance 3. Accounting Conservatism

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Conservatism, Earning Management of Firm Values: Good Corporate Governance Moderating Variable

Hariyani,

Fadila,

Sari

et al. 2022

IJSSB

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Increasing the company's value is the most crucial goal of the company. The value of a company is the company's performance and is reflected in the stock price. The share price is formed from the demand and supply of the capital market and considers the public's assessment of the company's performance. This study aims to analyze the influence of conservatism, earning management on company value with good corporate governance as a moderation variable. The research sample used a purposive sampling technique with a total sample of 52 manufacturing companies listed on the Indonesia Stock Exchange for the 201 8-2020 period. Using SmartPLS 3.0 with data analysis methods, namely convergent validity tests, descriptive validity, composite reliability, Cronbach's Alpha, goodness tests and path coefficient tests. The results of this study show that conservatism has a positive and significant effect on the company's value. GCG moderates the influence of conservatism on corporate value. Earning management has a positive and significant effect on the company's value. GCG moderates the influence of Earning Management on Company Value. This result can mean that good corporate governance can strengthen company values if the company uses conservatism and earning management practices. It can also be beneficial in increasing the value of the company.

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Pengaruh Konservatisme Akuntansi Dan Penghindaran Pajak Terhadap Nilai Perusahaan

Cited by 6 publications

References 0 publications

The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value

The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value

Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi

Conservatism, Earning Management of Firm Values: Good Corporate Governance Moderating Variable

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