ACCOUNTING & FINANCE CORNER
Thursday February 21st 2019

Effects of Earning Management and Tax Planning To Earning Information Content of Manufacturing Companies In Indonesia

Gayatri Rininta Permatasari dan Dwi Martani

Abstract

This study is aimed to analyze the effect of earnings management and tax planning practices toward earning informativiveness. Earning management and tax planning are inseparable as well as book income and taxable income. Therefore, earning management may not be seen as a separate item from tax planning. earning management practice can affect taxable income as well as book income, so does tax planning. This study evidences that earning management and tax planning practices decrease earning informativeness. Meanwhile, both earning management and taxable income do not affect taxable income. Earning management and tax planning also do not affect adjusted return of companies’ stocks. Those evidences imply that not all of the financial statement users are benefited by the information content of financial statement.

Keyword: Earnings Management, tax planning, Book Income, Taxable Income, earning Informativeness, stock return

Dipresentasikan pada The 3rd International Conference on Business and Economic Research (3rd ICBER 2012), Golden Flower Hotel – Bandung, 12 – 13 Maret 2012, ISBN 978-967-5705-05-2. Penyelenggara: Conference Master Resources. Effects of Earning Management…

 

 

Semoga bermanfaat.

Latest Topics

Akuntansi Royalti

Royalti dalam sebuah perusahaan dapat dilihat dari beberapa aspek. Perusahaan yang menggunakan lisensi hak kekayaan [Read More]

Riset Akuntansi Sektor Publik

Berikut konsep sektor publik yang diajarkan dalam kuliah riset sektor publik. Konsep Sektor Publik 04022019 SRSP 2 [Read More]

Materi Perpajakan I Semester Genap Tahun Akademik 2018/2019

Berikut materi pembelajaran perpajakan 1 untuk tahun akademik 2018/2019. Materi yang telah diupdate Pengantar [Read More]

OVERVIEW STANDAR DAN TOPIK SKRIPSI AKUNTANSI KEUANGAN

Berikut overview standar baru dan beberapa topik skripsi terkait dengan standar akuntansi. Overview Perkembangan [Read More]

Akuntansi Pendapatan dari Kontrak Pelanggan PSAK 72

Berikut bahan untuk memahami akuntansi pendapatan dari kontrak pelanggan dan beberapa sumber yang diambil dari beberapa [Read More]

Popular Topics

Dokumen Publikasi puisi

Pages

Insider

Archives