Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal AKRUAL: Jurnal Akuntansi
Adesia Gifara Sinekti
Accounting Departement, Faculty of Economics and Business, Universitas Negeri Surabaya
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Earnings Opacity and Tax Avoidance on Companies Value Adesia Gifara Sinekti; Made Dudy Satyawan
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p230-243

Abstract

Companies in Indonesia have carried out many earnings modification practices where earnings modification is the attitude of management to choose accounting policy with various purposes or motives, namely opportunistic motives and efficiency motives. Opportunistic motive if the modification aims to provide welfare for management, while the efficient motive is if it aims to increase the market value of the company. This study functions to analyze the effect of earnings opacity , tax avoidance , price earnings ratio, return on assets, and leverage on the value of food and beverage companies listed on theIDX in 2018-2020, with a sample of 15 companies based on the purposive sampling method. The research method used is a quantitative method. Analysis of the information used in this study is multiple regression analysis. The results prove that earnings opacity and tax avoidance have a negative effect on companies value 
Co-Authors Made Dudy Satyawan