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Ditemukan 9 dokumen yang sesuai dengan query

Nurul Mutmainnah, author

Analisis dampak kualitas komite audit terhadap kualitas laporan keuangan perusahaan dengan kualitas audit sebagai variabel moderasi

This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable. This research uses three measures for financial reporting quality which are...

Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2013

J-Pdf

Artikel Jurnal Universitas Indonesia Library

Sigit Wahyu Kartiko, author

Perilaku anomali pasar atas akrual konformitas akuntansi-pajak dalam konteks modernisasi sistem perpajakan di indonesia

This study aims to analyze the impact of modernization of taxation system and amendment of income tax law on the components of the book-tax conformity accruals, whether there are any differences in the earnings persistence of book-tax conformity accruals (which have higher tax conformity) and book-only accruals (which have lower...

Jakarta: Kementerian Keuangan, 2015

AJ-Pdf

Artikel Jurnal Universitas Indonesia Library

Siregar, Sylvia Veronica Nalurita Purnama, author

The Use of financial derivatives in tax avoidance and earnings management: empirical evidence from ASEAN. (40th European Accounting Association Annual Congress 2017, 10-12 May 2017)

ABSTRACT This study aims to determine the effects of the use of financial derivatives in tax avoidance and earnings management. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia and Singapore. The findings show that the level of financial derivatives usage positively affects...

Universitat Valencia, 2017

MK-Pdf

UI - Makalah dan Kertas Kerja Universitas Indonesia Library

Oktavia, author

The role of tax environment on the relationship between tax avoidance and earnings quality: evidence from ASEAN country

This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings...

[Place of publication not identified]: [Publisher not identified], 2017

MK-Pdf

Artikel Jurnal Universitas Indonesia Library

The Use of Financial Derivatives in Tax Avoidance Activities: Cross Country Analysis in ASEAN (17th Asian Academic Accounting Association Annual Conference, Kuching, Sarawak, Malaysia 20-22 November 2016)

This study investigate the association between the level of financial derivatives use and the level of tax avoidance, and whether this association differs between the users of financial derivatives for speculation purposes and the users of financial derivative for hedging purposes. Using a cross-country analysis which covering four countries in...

[Place of publication not identified]: Asian Academic Accounting Association, 2016

MK-Pdf

UI - Makalah dan Kertas Kerja Universitas Indonesia Library

Oktavia, author

Peran dari Lingkungan Pajak terhadap Hubungan antara Penggunaan Derivatif Keuangan dan Penghindaran Pajak: Analisis Lintas Negara di ASEAN (Prosiding Simposium Nasional Akuntansi (SNA) XX Jember Fakultas Ekonomi Dan Bisnis Universitas Jember Tahun 2017 Jember)

This study aims to examine the effect of the purpose of financial derivatives usage (both for speculative and hedging purposes) and tax environment characteristics on the relationship between the use of financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of...

2017

MK-Pdf

UI - Makalah dan Kertas Kerja Universitas Indonesia Library