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  • 标题:PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK
  • 本地全文:下载
  • 作者:Ahmad Kamal Jama ; Harnovinsah Harnovinsah
  • 期刊名称:Profita
  • 印刷版ISSN:2086-7662
  • 电子版ISSN:2622-1950
  • 出版年度:2017
  • 卷号:10
  • 期号:2
  • 页码:327-345
  • DOI:10.22441/journal profita.v10i2.2905
  • 出版社:Universitas Mercu Buana
  • 摘要:This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions.
  • 其他摘要:This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions.
  • 关键词:debt ratio; long-term debt ratio; financing deficit; fixed asset intensity, earning management; tax management.
  • 其他关键词:debt ratio; long-term debt ratio; financing deficit; fixed asset intensity; earning management; tax management
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