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- Earnings management (2)
- Manajemen laba (2)
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- Accountability (1)
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- Anti-corruption disclosure (1)
- Attitude toward behavior (1)
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- CEO characteristics (1)
- CEO popularity; company performance; CEO characteristics; Popularitas CEO; kinerja perusahaan; karakteristik CEO (1)
- Career Intentions (1)
- Characteristics of the Board of Commissioners (1)
- Concentrated ownership; banks; OJK regulations; bank performance; expropriation; Kepemilikanterkonsentrasi; bank; peraturan OJK; performa bank; ekspropriasi (1)
- Corporate Governance (1)
- Corporate tax avoidance; Sharia securities; Non-sharia securities JEL: H26 (1)
- Difference-in-difference (1)
- Digital Banking (1)
- Disclosure of Biodiversity (1)
- Disclosure; fair value; other comprehensive income; predictive value; laba komprehensif lain; nilai prediktif; nilai wajar; pengungkapan (1)
- E-commerce (1)
- Efektivitas (1)
- Effectiveness (1)
- Efikasi diri (1)
- Eswatini (1)
Articles 1 - 24 of 24
Full-Text Articles in Business
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Jurnal Akuntansi dan Keuangan Indonesia
The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Jurnal Akuntansi dan Keuangan Indonesia
An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Is Mandatory Sustainability Report Still Beneficial?, Astrid Rudyanto
Jurnal Akuntansi dan Keuangan Indonesia
The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable investment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by conducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 …
Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Value Relevance Of Sustainability Report: Evidence From Indonesia, I Dewa Made Endiana, Ni Nyoman Ayu Suryandari
Jurnal Akuntansi dan Keuangan Indonesia
This present study aimed at providing empirical evidence of whether sustainability report has value relevance for investors in buying or selling shares and affects firm value. This study used two research models. The first research model was used to examine the effect of book value and earnings on firm value. The second research model was used to examine the effect of sustainability report on firm value and define the value relevance of sustainability report. The samples of this study were 306 companies listed on the Indonesia Stock Exchange in 2017-2020. As a result, this study found that sustainability report is …
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
The Effect Of Ceo Characteristics On Pre-Earnings Management Profitability, Adhitya Agri Putra
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to examine the effect of CEO characteristics on pre-earnings management profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous …
Evaluation Of Vat Collection On Trading Through Electronic System, Gilang Kusumabangsa
Evaluation Of Vat Collection On Trading Through Electronic System, Gilang Kusumabangsa
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to evaluate the Value-added Tax (VAT) collection on trading through the electronic system (TTES) from the TTES VAT Collector’s perception, based on "The Four Maxims" tax collection principle. This research uses a qualitative research method with a case study approach. Data was collected using interview techniques with eight respondents from TTES VAT Collectors. The results showed that TTES VAT collection in Indonesia has fulfilled the equality, convenience and efficiency principles based on "The Four Maxims". However, the collection of TTES VAT in Indonesia has failed to meet the criterion of certainty, owing to uncertainties in the definition, …
The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati
The Effect Of Personal And Situational Factors On The Intention Of Whistleblowing With Moderated Legal Protection, Daisar Rahman, Nur Hayati
Jurnal Akuntansi dan Keuangan Indonesia
This research is to determine the effectiveness of legal protection in strengthening the relationship between attitude toward behavior, subjective norm, perceived behavioral control, the seriousness of wrongdoing, status of the wrongdoer, and reward with whistleblowing intentions. The population in this research was civil servants who were Regional Inspectors in all regencies in Madura. The sampling technique in this study was purposive sampling consisting of 104 civil servants who had functional positions as auditors, staffing auditors, or supervisors of regional government (P2UPD). Data was collected by distributing questionnaires directly to the respondents. The data analysis technique used in this study was …
The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi
The Influence Of The Ceo Popularity On Performance Of Banking Companies At The Earlier Stages Of Covid-19, Dian Kusuma Wardhani, Wiwik Supratiwi
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to obtain empirical evidence about the influence of CEO popularity on banking performance at the earlier stages of the COVID-19 pandemic in Indonesia. The CEO popularity significantly improve based on their achievements in the public mass media. The study sample consisted of 108 banking companies listed on the Indonesia Stock Exchange in Q1 - Q3 2020. Panel data regression with a common influence model approach was used for analysis, while the company performance was measured using Tobin's Q. The result showed that CEO popularity in the banking sector positively affects company performance. Therefore, hiring popular CEO helps …
The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito
The Impact Of Key Audit Matters Disclosure On Communicative Value Of The Auditor’S Report: A Systematic Literature Review, Budhi Setiya Yoga, Agung Dinarjito
Jurnal Akuntansi dan Keuangan Indonesia
This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found …
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology …
Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study, Irman Firmansyah
Ten Years Of Jurnal Akuntansi Dan Keuangan Indonesia: A Bibliometric Study, Irman Firmansyah
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to map articles in the Jurnal Akuntansi dan Keuangan Indonesia (JAKI) published by the Faculty of Economics and Business, Universitas Indonesia, for ten years (2011 to 2020). This study deployed a bibliometric analysis as an investigative method. The data were analyzed with R biblioshiny analytical framework. The findings revealed that JAKI was considerably consistent in publishing articles every period. JAKI publishes six articles each number and two publication numbers annually. In particular, there were 120 articles gained from 2011 to 2020. Based on the analysed articles, the most frequently emerging word from unigrams was …
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Jurnal Akuntansi dan Keuangan Indonesia
This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding …
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Jurnal Akuntansi dan Keuangan Indonesia
This study examines the effect of foreign institutional shareholders (FIS) on corporate payout policy. The study employs 97 Indonesian manufacturing firms listed on the Indonesia Stock Exchange period 2011-2015. Multivariate Tobit and Logit are employed to estimate the model. The result confirms the bird in the hand theory that FISs need assurance of their investments in the emerging market. FIS has a monitoring role over the firms since they have the ability to detect the firm’s quality and the agency problem within. The result confirms that the presence of the FIS in the firm has a positive and significant effect …
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Jurnal Akuntansi dan Keuangan Indonesia
The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does …
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive …
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ …
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Jurnal Akuntansi dan Keuangan Indonesia
This paper investigates the relationship between foreign direct investment and stock market development in a small southern African economy. Specifically, the paper analyses long-run, short-run and causal relationships between foreign direct investment and stock market development in Eswatini for the 1990 to 2018 periods. Results of preliminary analyses of the variable show existence of positive skewness, fat-tailed, non-normal distribution, and I(1) order of integration for the foreign direct investment and stock market return series. Estimates from the ARDL model indicate evidence of a positive and statistically insignificant long-run relationship between foreign direct investment and stock market development in the kingdom …
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
Jurnal Akuntansi dan Keuangan Indonesia
Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and …
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
The Effect Of Concentrated Ownership On Bank Profitability In Indonesia, Michelle Priscilla Amanda, Serafina Lam, Rinaningsih ., Yang Elvi Adelina
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the association between concentrated ownership and the profitability of banks in Indonesia during the period from 2012 to 2018 with a total sample of 93 banks or 651 observations. This study applies the Random Effect regression method, and reveals a non-significant association between concentrated ownership and bank profitability as measured by ROA and ROE. It indicates that a majority of shareholders tend to use their power to exploit minority shareholders, which can also strengthen the monitoring effect. However, the regression also indicates that there is a significant non-linear relationship between concentrated ownership and profitability when measured by …
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Does The Recently Implemented Regulation On Country-By-Country Reporting Deter Tax Avoidance?, Nala Kurniawan, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To adhere with Base Erosion and Profit Shifting (BEPS) Action 13, Indonesia enacted regulations concerning Transfer Pricing Documentation and Country-by-Country Reporting (CbCR) to address the issue of tax avoidance. Those regulations introduced the requirement of CbCR in Indonesia, where Multinational Enterprises (MNEs) operating in Indonesia are required to provide tax authorities with geographic breakdown of their profitability, tax payments, and activities wherever they operate. Using the newly implemented CbCR in Indonesia as a treatment for private disclosure requirement, this study examines the effect of CbCR on MNEs tax avoidance. Employing EUR 750 million consolidated revenue threshold for disclosure and utilizing …
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
What Explains Students’ Intentions To Pursue Public Accountants As A Career?, Danar Sutopo Sidig, Andar Ramona Sinaga
Jurnal Akuntansi dan Keuangan Indonesia
Public accountants play crucial roles in creating trustworthy information for economic development. Ironically, many parts of the world, including Indonesia, experience a shortage of Public Accountants despite the abundant number of accounting students. This study, built on the Theory of Planned Behaviour, aims to examine factors that explain students’ intentions to pursue public accountants as a career. To answer the question, this study uses questionnaires distributed to 115 accounting students from across Indonesia participating in CPA Days 2019. Utilising Structural Equation Modelling (SEM) technique to analyse their responses, this study has shown that students’ intentions are significantly affected by their …
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Internal Control Practices Of Mosques In Java, Indonesia, Nining Islamiyah, Siti Alawiah Siraj, Ahmad Zamri Osman
Jurnal Akuntansi dan Keuangan Indonesia
Internal controls are necessary tools to help organizations attain their organizational goals. Lack of these controls in any type of organizations could lead to fraudulent activities, which consequently may hamper the achievement of organizational goals. This study aims to investigate the internal control practices in two Indonesian mosques; Mosque A and Mosque B. The study employed the Committee of Sponsoring Organization (COSO 2013) framework of internal controls to frame the investigation of internal control practices in these two mosques. Data collection was undertaken through interviews and reviews of relevant documents. The findings revealed that the two selected mosques, Mosque A …