nanik lestari - Academia.edu (original) (raw)

Papers by nanik lestari

Research paper thumbnail of International Journal of Economics and Financial Issues The Effect of the Tax Planning to Firm Value with Moderating Board Diversity

The purpose of this research is to analyze the impact activities tax planning (TP) to firm value ... more The purpose of this research is to analyze the impact activities tax planning (TP) to firm value with board diversity as moderating variable. The research was conducted for non-banking and financial firms in Indonesia stock exchange for 2010-2011. The results of this study are: Firstly, we found evidence of positive relationship between TP and firm value. Secondly, we found evidence that board diversity (AGE and BSTUDY of member director) could increase the positive influence of TP into firm value, except for MINORITY could decrease the positive influence of TP into firm value. Finally, the results of the sensitivity test with the full model and the full sample suggested that TP had robust positive effect in increasing firm value, then the moderating influence of board diversity (BSTUDY and MINORITY) on the relationship between TP and firm value was consistent but other variables of board diversity (AGE) are not consistent.

Research paper thumbnail of The Effect of the Tax Planning to Firm Value with Moderating Board Diversity

International Journal of Economics and Financial Issues, 2015

The purpose of this research is to analyze the impact activities tax planning to firm value with ... more The purpose of this research is to analyze the impact activities tax planning to firm value with board diversity as moderating variable. The research was conducted for non-banking and financial firms in Indonesia Stock Exchange for 2010 to 2011. The results of this study are: Firstly, we found evidence of positive relationship between tax planning and firm value. Secondly, we found evidence that board diversity (AGE and BSTUDY of member director) could increase the positive influence of tax planning into firm value, except for MINORITY could decrease the positive influence of tax planning into firm value. Finally, the results of the sensitivity test with the full model and the full sample suggested that tax planning had robust positive effect in increasing firm value, then the moderating influence of board diversity (BSTUDY and MINORITY) on the relationship between tax planning and firm value was consistent but other variables of board diversity (AGE) are not consistent.

Research paper thumbnail of Influence Earning Quality and Liquidity of Cost of Capital

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019

This study was conducted to investigate the effect of earnings quality and liquidity of the capit... more This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured using liquidity risk. The sample used in this study was 290 company listed on the Indonesia Stock Exchange in 2010-2014, using simple regression to determine the effect of earnings quality and liquidity of the capital costs. Based on the results of the hypothesis in this study, showing that (1) the quality of earnings significantly negative effect on the cost of capital, (2) liquidity no significant effect on the cost of capital, (3) control variables used are not effect information asymmetry towards the cost of capital.

Research paper thumbnail of The Effect Of Audit Quality And Earnings Management On Firm Performance

Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019), 2019

This study aims to examine the effects of audit quality on earnings management, audit quality and... more This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of nonfinancial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015. Audit quality is proxy by auditor size, audit tenure and audit fees. The earnings management of discretionary accruals used modified Jones models by Dechow (1995), firm performance is proxy by Tobins'Q. The analysis technique used is the data panel regression analysis with EVIEWS software. The results of the study found are: firstly, that audit quality has no effect on firm performance, quality audit but has no effect on earnings management and earnings management has no effect on firm performance.

Research paper thumbnail of International Journal of Economics and Financial Issues The Effect of the Tax Planning to Firm Value with Moderating Board Diversity

The purpose of this research is to analyze the impact activities tax planning (TP) to firm value ... more The purpose of this research is to analyze the impact activities tax planning (TP) to firm value with board diversity as moderating variable. The research was conducted for non-banking and financial firms in Indonesia stock exchange for 2010-2011. The results of this study are: Firstly, we found evidence of positive relationship between TP and firm value. Secondly, we found evidence that board diversity (AGE and BSTUDY of member director) could increase the positive influence of TP into firm value, except for MINORITY could decrease the positive influence of TP into firm value. Finally, the results of the sensitivity test with the full model and the full sample suggested that TP had robust positive effect in increasing firm value, then the moderating influence of board diversity (BSTUDY and MINORITY) on the relationship between TP and firm value was consistent but other variables of board diversity (AGE) are not consistent.

Research paper thumbnail of The Effect of the Tax Planning to Firm Value with Moderating Board Diversity

International Journal of Economics and Financial Issues, 2015

The purpose of this research is to analyze the impact activities tax planning to firm value with ... more The purpose of this research is to analyze the impact activities tax planning to firm value with board diversity as moderating variable. The research was conducted for non-banking and financial firms in Indonesia Stock Exchange for 2010 to 2011. The results of this study are: Firstly, we found evidence of positive relationship between tax planning and firm value. Secondly, we found evidence that board diversity (AGE and BSTUDY of member director) could increase the positive influence of tax planning into firm value, except for MINORITY could decrease the positive influence of tax planning into firm value. Finally, the results of the sensitivity test with the full model and the full sample suggested that tax planning had robust positive effect in increasing firm value, then the moderating influence of board diversity (BSTUDY and MINORITY) on the relationship between tax planning and firm value was consistent but other variables of board diversity (AGE) are not consistent.

Research paper thumbnail of Influence Earning Quality and Liquidity of Cost of Capital

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2019

This study was conducted to investigate the effect of earnings quality and liquidity of the capit... more This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured using liquidity risk. The sample used in this study was 290 company listed on the Indonesia Stock Exchange in 2010-2014, using simple regression to determine the effect of earnings quality and liquidity of the capital costs. Based on the results of the hypothesis in this study, showing that (1) the quality of earnings significantly negative effect on the cost of capital, (2) liquidity no significant effect on the cost of capital, (3) control variables used are not effect information asymmetry towards the cost of capital.

Research paper thumbnail of The Effect Of Audit Quality And Earnings Management On Firm Performance

Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019), 2019

This study aims to examine the effects of audit quality on earnings management, audit quality and... more This study aims to examine the effects of audit quality on earnings management, audit quality and earnings management impact on the performance of nonfinancial companies listed in Indonesia Stock Exchange (IDX) period 2010-2015. Audit quality is proxy by auditor size, audit tenure and audit fees. The earnings management of discretionary accruals used modified Jones models by Dechow (1995), firm performance is proxy by Tobins'Q. The analysis technique used is the data panel regression analysis with EVIEWS software. The results of the study found are: firstly, that audit quality has no effect on firm performance, quality audit but has no effect on earnings management and earnings management has no effect on firm performance.