Abstract
The purpose of this study is to determine the impact of book-tax conformity, investment opportunity set, and audit quality to earnings response coefficient. This research is conducted on Indonesian manufacturing company listed in Indonesia Stock Exchange 2016-2018. The data of this research are obtained from the financial statements of the companies and analyzed using multiple linear regression method. The results of this study concluded that book-tax conformity, investment opportunity set, and audit quality have significant impact on earnings response coefficient. These results indicate that investor has consider the conformity between income tax and accounting report, market as well as book value of a company assets, and the quality of an audit that the company proceed.
Original language | English |
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Title of host publication | Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020) |
Publisher | Atlantis Press |
DOIs | |
Publication status | Published - 2021 |
Event | 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020) - Gresik, Indonesia Duration: 9 Dec 2020 → 10 Dec 2020 |
Conference
Conference | 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020) |
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Period | 9/12/20 → 10/12/20 |
Keywords
- Book
- Tax Conformity
- Audit Quality