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All Journal Journal of Accounting and Management Innovation AICS Journal of Accounting and Management Innovation JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Frinan Satria
Universitas Pelita Harapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Journal of Accounting and Management Innovation

 1 
Analisis Pengaruh Pengungkapan Terhadap Information Asymmetry Dengan Discretionary Accruals Sebagai Variabel Moderating Frinan Satria
Journal of Accounting and Management Innovation Vol 5, No 2 (2021)
Publisher : Universitas Pelita Harapan Medan Campus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/%JAMI%6%2%2022%

Abstract

Abstract: Information asymmetry can harm users until discloser can solve it. The objective of the research was to analyze the influence of disclosure on information asymmetry by analyzing determinant fundamental disclosure. Disclosure is proxied by access to growth, firm size, firm value, complexity, institutional ownership, leverage, profitability, and public ownership with earning management as moderating variable. The research object was food and beverages companies listed in the Indonesian Stock Exchange in the period of 2010-2014. The samples were taken by using purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The result of the research showed that, partially, access to growth had insignificant influence on information asymmetry. Institutional ownership and public ownership had positive and significant influence on information asymmetry, while firm size had negative but significant influence on information asymmetry. Simultaneously, the four independent variables had significant correlation with information asymmetry. Earning management as moderating variable strengthened the correlation between disclosure and information asymmetry.Keywords: Information Asymmetry, Disclosure, Earning Management, Window Dressing, Income Management
THE INFLUENCE OF DEBT TO ASSET AND RETURN ON ASSET TOWARD TAX AVOIDANCE ON FOOD AND BEVERAGES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Frinan Satria; Edrik Tantheo
Journal of Accounting and Management Innovation Vol 7 No 1 (2023): Journal of Accounting and Management Innovation
Publisher : Universitas Pelita Harapan Medan Campus

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Abstract

This study was conducted to see whether there is an effect of Debt to Assets and Return on Assets on tax avoidance. The sample used in this study uses companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. In this study, the authors used a population that came from companies engaged in the food and beverage sector and listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample using purposive sampling with a total sample obtained as many as 21 companies with a time period used is 3 years so that the total sample of companies obtained is 63 company samples. The results of this study were conducted to analyze the effect of debt to assets and return on assets on tax avoidance in companies engaged in the food and beverage sector listed on the Indonesia Stock Exchange. This study uses the SPSS 26 application and uses descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis methods. The results of this study indicate that Debt to Assets has no significant effect on Tax Avoidance while Return on Assets does not significantly affect Tax Avoidance. But when doing the F Test, the results obtained, namely Debt to Assets and Return on Assets have an effect on Tax Avoidance.
Co-Authors Andoko Edrik Tantheo Erny Rachmawati Ivan Wiyogo SATRIA, FRIYAN Widyaswati, Rahmatya