The Effect of Accounting Information on Stock Price Predictions Through Fluctuation of Stock Price, Evidence From Indonesia

Tambun, Sihar; Murwaningsari, Etty; Mayangsari, Sekar

doi:10.20448/2002.41.20.27

Cited by 13 publications

(18 citation statements)

References 14 publications

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“…Furthermore, in Taylor and Richardson (2012) it was found that the practice of thin capitalization tended to be used in conjunction with the practice of tax havens to maximize the chances for tax avoidance by increasing the complexity of transactions involving tax haven countries. It is also stated that changes in revenue affect the accuracy of analyst predictions (Tambun, Murwaningsari, & Mayangsari, 2018). Dyreng, Hanlon, and Maydew (2008) found that companies that carry out tax avoidance proved to have a higher level of debt compared to companies that did not do tax avoidance.…”

Section: Development Of Hypothesesmentioning

confidence: 99%

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Bandiyono

Murwaningsari

2019

Journal of Accounting, Business and Finance Research

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The purpose of this study is to examine the factors of tax avoidance in business groups / corporate groups in Indonesia, especially those belonging to the property sector which is listed on the Indonesia Stock Exchange (IDX) using variables such as intragroup transaction, thin capitalization, executive character and multinationality and firm size, profitability, intangible assets and debts as control variables. In this research, the object taken is secondary data, namely the financial statements of business groups / corporate groups included in the property sector group in 2012-2016. The data obtained from the IDX. Therefore, the author decided to choose the last 5 years period, 2012 until 2016. The data used in this study was in the form of balanced panel data, where the data of each unit object (cross section) will be observed in the same time period. The results showed that variables of intra group transaction and executive character had positive and significant effect on tax avoidance, while thin capitalization proved to have no effect on tax avoidance. While the multinationality variable managed to moderate the influence of intra group transaction, executive character and thin capitalization on tax avoidance.

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Section: Development Of Hypothesesmentioning

confidence: 99%

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Bandiyono

Murwaningsari

2019

Journal of Accounting, Business and Finance Research

Self Cite

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“…Additionally, the low educational level of many construction workers is a barrier to improve safety at construction sites. Lubega et al (2000) mentioned that the cause of accident in construction site is directly related to inadequate of safety regulation, no force to use the regulation in site, no safety consideration by personnel on site, no encourage professional people to work in site, mechanical problem of construction machinery and equipment, and chemical or physical disturbance Tambun, Murwaningsari & Mayangsari (2018).…”

Section: Personal Protective Equipmentmentioning

confidence: 99%

Environmental Factor, Education & Training and PPE Impact on Safety Performance: A Study Among Construction Workers at SESCO Sub-station, Balingian, Sarawak

Kasuma¹,

Ismailly²,

Ghaffari³

et al. 2019

RWE

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Safety and health at workplace is an emergent concern in almost all parts of the world including developing countries such as Malaysia. Construction industry is one of the most hazardous industries with regard to work-related injury and fatality rates. Impact on the company would include loss working hours of injured employee, cost of repair and replacement of property and damages as well as increment in insurance premium. The purpose of the study is intended to examine the relationship between factors with safety performance at construction sites. This study investigates whether factors such as working environment, education & training, PPE and weather have any influence on safety performance. The study was conducted among construction workers at Sesco Sub-Station, Balingian, and Sarawak. A set of validated questionnaires were distributed to 100 construction workers. Data were examined based on 95 returned questionnaires (respond rate 95%). Data were analyzed with SPSS version 22 using descriptive and inferential statistics. Pearson's correlation coefficient was used to measure the strength of relationship between independent and dependent variables. It was concluded that the most important factor affecting safety performance of the construction workers at SESCO Sub-Station, Balingian, and Sarawak is PPE.

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“…Through the fair process in performance appraisal, employees can be more productive and committed to perform their tasks. Appraisal process is perceived by employees to be fair when performance evaluation is done based on standards and fair policies (Erdogan, 2002;Subair and Oriogu, 2016;Tambun et al, 2018). The performance appraisal perception of employees is reflected through their behavior at work.…”

Section: Relationship Between Performance Appraisal and Intention To mentioning

confidence: 99%

HRM Practices as Determinates of the Employee Intention to Stay: The Moderating Effect of Transformational Leadership: A Case of Higher Education Institutes in Uae

Abudaqa

AlMujaini

Hilmi

2019

HSSR

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to stay among the lecturers working in the higher education institutes of UAE. In addition to that the study has examined the moderating role of transformational leadership in the relationship between HRM practices and intention to stay has examined. This study is important to the management and HR department in the education industry because through this study, higher learning education institutions are informed of the results of HRM practices and transformational leadership style which might have an influence on the lecturers’ intention to stay. The study is among the pioneering studies on the issues related to the HRM practices on the intention to stay. Methodology: So, current study has used SEM-PLS as statistical tool to answer the research questions raised in this study and research objectives envisaged in the current study. Results: The findings of the current study have provided support to with the hypothesized results. The study has argued that the to deal with the current external opportunities and menaces, new knowledge and skills for improving their existing and future performances must be provided for the organizations This study will be helpful for policymakers and researchers in examining the link between HRM practices on the intention to stay the higher education institutes of UAE.

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The Effect of Accounting Information on Stock Price Predictions Through Fluctuation of Stock Price, Evidence From Indonesia

Cited by 13 publications

References 14 publications

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Effect of Intra Group Transaction, Thin Capitalization and Executive Characters on Tax Avoidation with Multinationality as a Moderation

Environmental Factor, Education & Training and PPE Impact on Safety Performance: A Study Among Construction Workers at SESCO Sub-station, Balingian, Sarawak

HRM Practices as Determinates of the Employee Intention to Stay: The Moderating Effect of Transformational Leadership: A Case of Higher Education Institutes in Uae

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