Dimas Prasetya Wardana dan Dwi Martani
This study aimed to test the influence of book tax differences and family ownership structure on value relevance of earning. Value relevance of earning is very important to investor because it affect the quality of financial report. To test the influence of book tax differences, book-tax differences are seperated to be normal and abnormal book tax differences. The results show that normal book tax differences have negative influence to value relevance of earning and abnormal book tax differences have positive influence to value relevance of earning. These results show that investor reward thetax avoidance by higher stock price because it maximizes the shareholder’s wealth. Ownership structure that to be tested is family ownership and institutional ownership. Family ownership and institutional ownership does not have influence to value relevance of earning. These results show that there are not enough evidence that family ownership and institutional ownership able to mitigate earning management and tax avoidance.
Keywords: Value relevance, earning management, tax avoidence, normal book tax differences, abnormal book tax differences, family ownership, and institutional ownership.
Dipresentasikan pada Simposium Nasional Akuntansi (SNA) XVII “Peranan Akuntan dalam Mewujudkan Pembangunan Berkelanjutan Melalui Pelaporan Terintegrasi”, Nusa Tenggara Barat, 24 – 27 September 2014, penyelenggara: Fakultas Ekonomi Universitas Mataram dan IAI-KAPd. Pengaruh Book Tax Differences…