EAJ (ECONOMICS AND ACCOUNTING JOURNAL)最新文献_第2页

THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016) 以公司治理为调节变量的盈余持续性和盈余透明度对公司绩效的影响(基于2014-2016年印尼上市制造业公司的实证研究)

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P86-94

Melinda Malau

{"title":"THE EFFECT OF EARNINGS PERSISTENCE AND EARNINGS TRANSPARENCY ON COMPANY PERFORMANCE WITH CORPORATE GOVERNANCE AS MODERATING VARIABLE (Empirical Study in Manufacturing Company that Listed in Indonesia Stock Exchange in 2014-2016)","authors":"Melinda Malau","doi":"10.32493/EAJ.V2I2.Y2019.P86-94","DOIUrl":"https://doi.org/10.32493/EAJ.V2I2.Y2019.P86-94","url":null,"abstract":"ABSTRACTEarnings persistence and earnings transparency are an important factors in company performance. The quality of financial statement will differentiate performance between one company to another. The research purposed to analyze the effect of earnings persistence and earnings transparency on the company performance. In addition, the research purposed to analyze corporate governance as a moderating variable can strengthens the effect between earnings persistence and earnings transparency on company performance. This research using sample of 363 firms-year in 2014-2016 and applying panel data analysis. The results show that earnings persistence variable has a positive significant effect on the company performance. Earning transparency also has a positive significant effect on company performance. For corporate governance as a moderation variable strengthens the effect between earnings persistence and earning transparency to the company performance. Size and age also have a positive significant effect on company performance. Keywords: earnings persistence; earnings transparency; company performance; corporate governance.","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132114422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

THE INFLUENCE OF RATIO ANALYSIS TO THE DIVIDEND PAYOUT RATIO AND ITS IMPACT ON THE VALUE OF THE COMPANY LISTED ON THE MALAYSIA STOCK EXCHANGE 比率分析对派息率的影响及其对马来西亚证券交易所上市公司价值的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P95-103

Rudi Sanjaya

{"title":"THE INFLUENCE OF RATIO ANALYSIS TO THE DIVIDEND PAYOUT RATIO AND ITS IMPACT ON THE VALUE OF THE COMPANY LISTED ON THE MALAYSIA STOCK EXCHANGE","authors":"Rudi Sanjaya","doi":"10.32493/EAJ.V2I2.Y2019.P95-103","DOIUrl":"https://doi.org/10.32493/EAJ.V2I2.Y2019.P95-103","url":null,"abstract":"ABSTRACTFundamental factor has powerful influences to the dividend policy that indicated by the Dividend Payout Ratio (DPR), because of it shows the companies financial performance. The aim of this research is to determine the influence of fundamental factor that are consisting of Earning Per Share (EPS), Current Ratio (CR), Debt to Equity Ratio (DER) to the Dividend Payout Ratio (DPR) and its impact on corporate value is proxyed by Price Earning Ratio (PER) the oil palm plantation.This research was conducted using secondary data that obtained from www.bursamalaysia.com period 2009-2016. The analysis method used is descriptive statistics method and panel data regression method. The sample of this research was extracted with purposive sampling. The 88 corporate annual reports was analyzed as sampels. Testing hypothesis research using model fixed effect with eviews app tool 9 version.This results indicate that growth EPS, CR, DER, DPR and firm value in oil palm plantation companies in Malaysia Exchanges from 2009-2016 period on average fluctuate every year. Partially variable Earning Per Share (EPS) doesn’t have a significant effect on the variable Dividend Payout Ratio (DPR). Partially the variable Current Ratio (CR) has a significant effect on the variable Dividend Payout Ratio (DPR). Partially variable Debt to Equity Ratio (DER) doesn’t have significant effect on the variable Dividend Payout Ratio (DPR). Simultaneously and together the variable Earning Per Share (EPS), Current Ratio (CR), and Debt to Equity Ratio (DER) have a significant on the variable Dividend Payout Ratio (DPR). Partially variable Dividend Payout Ratio (DPR) has no significant effect on firm value variable (proxy with (PER) Price Earning Ratio).","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129436729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT 税收筹划和递延所得税负债对盈余管理的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P124-132

Zulfa Rosharlianti, R. Hidayat

引用次数: 4

EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS kap替代与年报披露对市场反应的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P149-158

Nita Nurul Fajar, L. I. Purnomo

引用次数: 0

UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE 了解电子商务用户税务合规的税收规则、关税和税收权利意识

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P141-148

R. Rendy, W. Irawati

引用次数: 3

EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATIVES OF FEMALE CFO, INSTITUTIONAL OWNERSHIP AND COMPANY SIZES ON TAX AGRESSIVITY MEASURES 高管薪酬、女性首席财务官的代表、机构所有权和公司规模对税收侵略性措施的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P104-123

Shi Fen, Ernie Riswandari

{"title":"EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATIVES OF FEMALE CFO, INSTITUTIONAL OWNERSHIP AND COMPANY SIZES ON TAX AGRESSIVITY MEASURES","authors":"Shi Fen, Ernie Riswandari","doi":"10.32493/EAJ.V2I2.Y2019.P104-123","DOIUrl":"https://doi.org/10.32493/EAJ.V2I2.Y2019.P104-123","url":null,"abstract":"Tax revenue is the main source of Indonesia’s revenue. On the other side, tax payer consider tax as an expense that should be minimized because it can reduce economic ability of companies This is the reason why companies want to do same aggressive tax planning.The purpose of this research is to analyse the effect to executive compensation, CFOs female representation, institutional ownership, and firm size on tax aggressiveness. This research used 47 sample of manufacturing firms listed in Indonesian Stock Exchange for period on 2014-2016 that acquired by purposive sampling method. The method of research analysis was used multiple regression analysis.The result of this research showed that simultaneously, executive compensation, CFOs female representation, institutional ownership, and firm size has significant effect on tax aggressiveness. Partially, executive compensation has significant effect on tax aggressiveness. While the CFOs female representation, institutional ownership, and firm size has no significant effect on tax aggressiveness.The results of this research conclude that executive compensation is one of effective to minimize tax expense. On the other way, it indicates the larger amount of executive compensation will increase the level of tax aggressiveness. Keywords: Executive compensation, CFOs female representation, institutional ownership, firm size, tax aggressiveness.","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132732615","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Effect of Skills, Capabilities, Education and Training on Accounting Information System User Satisfaction 技能、能力、教育和培训对会计信息系统用户满意度的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-04-04 DOI: 10.32493/EAJ.V2I1.Y2019.P35-41

Holiawati Holiawati

引用次数: 0

INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION 避税天堂的机构所有权和利用对资本稀释的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-04-04 DOI: 10.32493/EAJ.V2I1.Y2019.P18-25

Nofryanti Nofryanti, Tuty Nurjanah

引用次数: 0

EFFECT OF GCG AND FINANCIAL PERFORMANCE ON THE QUALITY OF INTERNET FINANCIAL REPORTING GCG与财务绩效对互联网财务报告质量的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-04-04 DOI: 10.32493/EAJ.V2I1.Y2019.P52-62

P. Wahyuni, Febrina Mahliza

{"title":"EFFECT OF GCG AND FINANCIAL PERFORMANCE ON THE QUALITY OF INTERNET FINANCIAL REPORTING","authors":"P. Wahyuni, Febrina Mahliza","doi":"10.32493/EAJ.V2I1.Y2019.P52-62","DOIUrl":"https://doi.org/10.32493/EAJ.V2I1.Y2019.P52-62","url":null,"abstract":"This study aims to analyze and measure the effect of the mechanism of Good Corporate Governance and Financial Performance on the quality of Internet Financial Reporting. This research was conducted in the manufacturing sector on the IDX during the 2015-2016 period. Based on the method of sample selection, the sample was obtained at the end of a study of 140 data with 70 issuers being 125 data from the manufacturing sector on the IDX. The analytical method used is multiple regression analysis. The t-test statistic was carried out before multiple regression equation analysis, in the first stage the classical assumption was tested which consisted of normality, multicollinearity, heteroscedasticity, and autocorrelation. Based on the results of the analysis, it is known that institutional ownership, the proportion of independent commissioners, frequency of meeting of commissioners, return on assets and leverage have no effect on Internet Financial Reporting. The coefficient of determination that sees the influence of the independent variable used in the research model of the dependent variable is 9.30%, while the rest (90.70%) is explained by other variables","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"182 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122566863","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

EFFECT OF EDUCATION FUND, THE NUMBER OF INFRASTRUCTURE, HR EFFECTIVENESS OF TEACHER EDUCATION PROGRAM 教育基金的效果，基础设施的数量，教师教育计划的人力资源有效性

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-04-04 DOI: 10.32493/EAJ.V2I1.Y2019.P63-75

Selfiani Selfiani

引用次数: 2