The Effect of Book-Tax Conformity, Investment Opportunity Set, and Audit Quality on Earnings Response Coefficient

Sasya Sabrina, Chandra Wijaya, Edwin Hendra

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

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 languageEnglish
Title of host publicationProceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
PublisherAtlantis Press
DOIs
Publication statusPublished - 2021
Event1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020) - Gresik, Indonesia
Duration: 9 Dec 202010 Dec 2020

Conference

Conference1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
Period9/12/2010/12/20

Keywords

  • Book
  • Tax Conformity
  • Audit Quality

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