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Influence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange. PENGARUH AKTIVA PAJAK TANGGUHAN DAN RASIO PAJAK TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)įakultas Ekonomi, Universitas Negeri Jakarta Other:info:eu-repo/semantics/publishedVersion Keywords : Tax-deffered assets, Tax Ratio, Firm圎2 €™s financial performanceFakultas Ekonomi, Universitas Negeri JakartaJournal:ArticleOther:info:eu-repo/semantics/publishedVersionJournal:ArticleFile:application/pdf Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi 80-1082302-1810eng One the other hand, tax ratio had an impact on firm圎2 €™s financial performance because of the negative position that obtained in this research showed that increasing on tax ratio could lower down firm圎2 €™s financial performance. This is happened because the amount of an assets could affected firm圎2 €™s financial performance. In this research, it was found that tax-deffered assets could affect firm圎2 €™s financial performance. Beside, simultaneously, the impact of tax-deffered assets and tax ratio on firm圎2 €™s financial performance that calculated with F significance test has a value of 0,024, or < 0,05 which means tax-deffered assets and tax ratio variables are simutaneously has an impact on firm圎2 €™s financial performance. The result showed that partially tax-deffered assets has an impact on firm圎2 €™s financial performance with t significance test value of 0,030 or < 0,05 and tax ratio has an impact on firm圎2 €™s financial performance too with t significance test value of 0,330 or < 0,05. The data were processed using SPSS program version 16. The number of samples collected are 72 samples. This research used purposive sampling as a technique of collecting data. Unit圎2 €™s analysis of this research are several manufacturing companies which listed on Indonesia Stock Exchange. The purpose of this research is to provide empirical evidence about the influence of tax-deffered and tax ratio on firm圎2 €™s financial report performance. The result of this research shows that liquidity does not has significant effect to the completeness of the disclosure of financial statements, leverage has a significant effect to the completeness of the disclosure of financial statements, profitability does not has significant effect to the completeness of financial statement disclosure, company size has significant effect to the completeness of the disclosure of financial statements, and the share portion public has significant effect to the completeness of financial statement disclosure.PENGARUH AKTIVA PAJAK TANGGUHAN DAN RASIO PAJAK TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)Casanova, BennyNindito, MarsellisaTax-deffered assets, Tax Ratio, Firm圎2 €™s financial performanceInfluence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange. The independent variable's shown by the fundamental factors consist of the liquidity, leverage, profitability, company size, and the percentage of stock owned by public investor. The research uses Index Walace as the instrument to compare the number items of financial report with the mandatory number that must be disclosed by the company.
Laporan keuangan perusahaan di indonesia series#
This study included a combination of research time series and cross section by doing the observation on manufacturing companies for a period of 2 (two) years for the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sample is from the financial report of manufacturing companies which listed on the Indonesia Stock Exchange (BEI) by the year of 20. The purpose of this study is to obtain information whether any influence of liquidity ratio, leverage ratio, profitability ratio, public share portion and firm size to the completeness of the disclosure of a manufacturing company's financial statements listed on the Indonesia Stock Exchange either partially or simultaneously. The disclosure of financial report is important related to the efficiency and public accountable.
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This research explains the influence of fundamental factors of the organization to the degree of disclosure in public company listed in Indonesia Stock Exchange. Masters thesis, Universitas Tarumanagara. Pengaruh faktor-faktor fundamental terhadap tingkat kelengkapan pengungkapan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015 dan tahun 2016.