[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-45880-id":3,"doc-seo-45880-113":30,"detail-sidebar-cat-0-id-113":83},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":13,"seo_description":14,"update_tm":28,"read_time":29},45880,1099514068035,"Ezra","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",54,"Penelitian & Laporan","Model Pemetaan Prediksi Kinerja Perusahaan Mendatang dengan Innate Accruals Quality dan Manajemen Pajak","Penelitian ini menguji kemampuan investor dalam mendeteksi akrual agresif sebagai fakta dalam kerangka kegunaan informasi pelaporan keuangan, sehingga investor menilai kualitas akrual saat memproyeksikan prospek masa depan. Temuan menunjukkan fenomena kebijakan dividen berimbal hasil tinggi yang dipraktikkan perusahaan Indonesia secara rutin dalam dekade terakhir. Perspektif investor cenderung negatif terhadap bawaan akrual karena indikator menyesatkan pada fundamental ekonomi perusahaan; di sisi lain, kebijakan dividen berkontribusi pada manajemen pajak melalui pengukuran ekuitas buku bersih dan perbedaan perhitungan ekuitas serta pendapatan.","|  | \u003Cbr>I N O V A S I -16 (1), 2020; 98-110\u003Cbr>[http://journal.feb.unmul.ac.id/index.php/INOVASI](http://journal.feb.unmul.ac.id/index.php/INOVASI) |  |\n| --- | --- | --- |\n\nModel pemetaan prediksi kinerja perusahaan mendatang dengan innate accruals quality dan manajemen pajak: fenomena kebijakan dividen imbal hasil tinggi di  \nindonesia  \nMuljanto Siladjaja  \nIKPIA Perbanas Institute  \n[Email: Muljantosiladjaja@gmail.com](Email: Muljantosiladjaja@gmail.com)  \nAbstrak  \nPenelitian ini telah menguji kemampuan investor yang sangat ultimated dalam mendeteksiakrual agresif sebagai fakta dari konsep pelaporan keuangan informasi kegunaan, sehingga investorsetuju pada kualitas akrual dalam memperkirakan prospek masa depan. Dengan menguji implikasi positif dari akrual implikasi sebagai kontrak efisien, manajemen cenderung untuk menghilangkan tanda positif ke pasar, hal itu dapat tercermin pada fluktuasi harga pasar. Penelitian ini menemukan satu fenomena tentang kebijakan dividen di perusahaan Indonesia, di mana kebijakan dividen dengan hasil tinggi telah dipraktikkan oleh beberapa perusahaan secara teratur dalam dekade terakhir. Penelitian empiris ini menunjukkan perspektif negatif investor tentang bawaan akrual, karena indikator yang menyesatkan pada ekonomi fundamental perusahaan. Kebijakan dividen memberikan kontribusi positif pada manajemen pajak dengan menggunakan pengukuran ekuitas buku bersih, itu tercermin pada perbedaan menghitung ekuitas dan instrumen pendapatan. Prolivitas manajemen untuk melakukan pembayaran pajak lebih mementingkan pertumbuhan total aset daripada pendapatan. Dalam penelitian ini telah dikembangkan kebaruan dalam memperkirakan literatur kualitas akrual dengan memetakanumpan balik interaksi dalam model pohon keputusan dengan Teorema Bayes. Ini adalah prediksiempiris dengan menggunakan cara uji probabilitas bagaimana manajemen menerapkan perilakuoportunistik terhadap persepsi investor dan bagaimana reaksi investor di luar periode yang dipublikasikan dalam mengeluarkan laporan keuangan.  \nKata Kunci: Accruals innate quality; future market value  \nA mapping model of future company performance predictions with innate accruals quality and tax management: the phenomenon of high yield dividend policy in  \nIndonesia  \nAbstract  \nThis research have tested out the highly ultimated capability of investor in detecting the aggressive accruals as fact of the concept of the usefullness information financial reporting, so that the investor concers on the accruals quality in estimating the future prospect. By testing out the positive implication of implication accruals as efficient contracting, management tends to diseminate the positive sign into the market, it can be reflected on the fluctuation of market price. This reseach found one phenomena about dividen policy in Indonesia company, where high yielded dividen policy had been practised by some company in regularly in last decade. This empirical research show out the investor’s negative perspective on accruals innate, because of the misleading indicator on the fundamental economic of company. The dividend policy given the positive contribution on tax management by using the measurement of net book equity, it reflected on the difference of calculating the equity and earnings’s instrument. The management’s prolivity to doing tax payment have more concerned on the growth of total asset than earnings. In this reseach have developed out a novelty in estimating accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. This is an empirical prediction by using the way of probability testing how management to implement the opportunistic behavior against the investor’s perception and how the investor reaction beyond the published period in releasing out the financial report.  \nKeywords: Accruals innate quality; future market value  \nCopyright@2020; Inovasi-pISSN: 0216-7786-eISSN: 2528-1097  \nModel pemetaan prediksi kinerja per","cbCaisUWsYo2vBZH","https://ap.wps.com/l/cbCaisUWsYo2vBZH","pdf",357863,4,1,13,"Indonesian","id",113,"# Pendahuluan\n## Respon investor dan prediksi kinerja masa depan\n## Fenomena kualitas laba dan praktik manajemen laba\n## Kebutuhan investor akan kualitas laba","[{\"question\":\"Mengapa investor memiliki perspektif negatif terhadap bawaan akrual?\",\"answer\":\"Investor cenderung menilai negatif karena indikator bawaan akrual dapat menyesatkan terhadap fundamental ekonomi perusahaan.\"}]",1783467772,20,{"code":4,"msg":31,"data":32},"ok",{"site_id":25,"language":24,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":78,"head_meta":80,"extra_data":82,"updated_unix":28},"mapping-model-for-predicting-future-firm-performance-with-innate-accruals-quality-and-tax-management","",{"@graph":36,"@context":77},[37,53,68],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/id/document/","Document",2,{"item":49,"name":12,"@type":43,"position":50},"https://docshare.wps.com/id/document/penelitian-laporan/",3,{"item":52,"name":13,"@type":43,"position":20},"https://docshare.wps.com/id/document/mapping-model-for-predicting-future-firm-performance-with-innate-accruals-quality-and-tax-management/45880/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":41,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-07-23","2026-07-07",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71],{"name":72,"@type":73,"acceptedAnswer":74},"Mengapa investor memiliki perspektif negatif terhadap bawaan akrual?","Question",{"text":75,"@type":76},"Investor cenderung menilai negatif karena indikator bawaan akrual dapat menyesatkan terhadap fundamental ekonomi perusahaan.","Answer","https://schema.org",{"og:url":52,"og:type":79,"og:title":13,"og:site_name":58,"og:description":14},"article",{"robots":81,"canonical":52},"index,follow",{"doc_id":7,"site_id":25},{"code":4,"msg":5,"data":84},[85,90,94,98,102,106,108,112,116,120],{"id":86,"doc_module":4,"doc_module_name":46,"category_name":87,"show_sort_weight":88,"slug":89},55,"Agama & Spiritualitas",60,"religion-spirituality",{"id":91,"doc_module":4,"doc_module_name":46,"category_name":92,"show_sort_weight":88,"slug":93},48,"Cerita & Novel","story-novel",{"id":95,"doc_module":4,"doc_module_name":46,"category_name":96,"show_sort_weight":88,"slug":97},56,"Gaya Hidup","lifestyle",{"id":99,"doc_module":4,"doc_module_name":46,"category_name":100,"show_sort_weight":88,"slug":101},51,"Komik","comic",{"id":103,"doc_module":4,"doc_module_name":46,"category_name":104,"show_sort_weight":88,"slug":105},53,"Layanan Kesehatan","healthcare",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":88,"slug":107},"research-report",{"id":109,"doc_module":4,"doc_module_name":46,"category_name":110,"show_sort_weight":88,"slug":111},49,"Sastra","literature",{"id":113,"doc_module":4,"doc_module_name":46,"category_name":114,"show_sort_weight":88,"slug":115},52,"Teknologi","technology",{"id":117,"doc_module":4,"doc_module_name":46,"category_name":118,"show_sort_weight":88,"slug":119},50,"Ujian","exam",{"id":121,"doc_module":4,"doc_module_name":46,"category_name":122,"show_sort_weight":88,"slug":123},57,"Umum","general"]