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

DOI

10.2991/assehr.k.211020.040How to use a DOI?

Keywords

Book, Tax Conformity, Audit Quality

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.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sasya Sabrina
AU  - Chandra Wijaya
AU  - Edwin Hendra
PY  - 2021
DA  - 2021/10/21
TI  - The Effect of Book-Tax Conformity, Investment Opportunity Set, and Audit Quality on Earnings Response Coefficient
BT  - Proceedings of the 1st UMGESHIC International Seminar on Health, Social Science and Humanities (UMGESHIC-ISHSSH 2020)
PB  - Atlantis Press
SP  - 267
EP  - 273
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211020.040
DO  - 10.2991/assehr.k.211020.040
ID  - Sabrina2021
ER  -