Jurnal Dinamika Akuntansi dan Bisnis
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The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention
Full text linkThe aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally
How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing?
Full text linkThis study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using content analysis of annual reports and website analysis of the PLCs, this study found the companies prefer annual reports than website as the medium to disclose whistleblowing-related information. The disclosure of information on whistleblowing is relatively vary in depth and comprehensiveness. This study also indicated companies reluctance to enclose whistleblowing-related information though it has been obligated by the Indonesian Financial Services Authority (or Otoritas Jasa Keuangan/ OJK). Such reluctance can be associated with the absence of penalty for non-disclosers. This study revealed the interconnection between organization features and whistleblowing system. Thus, the companies do not provide fully information on whistleblowing system to prevent unintended consequences resulted from the disclosure and in turn, to indirectly unjustify the role of the whistleblowing system as a part of effective anti-corruption and anti-fraud strategy
Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
Full text linkThis study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies. Applying purposive sampling method, this study analyzed 100 samples of multinational companies listed in the Indonesia Stock Exchange (IDX) during the period from 2015 to 2019, except companies from the financial and insurance sector. Applying multiple regression analysis, this study unveiled a positive and significant impact of multinationality, occourance of transactions with tax-haven-countries, and intangible assets on companiess transfer pricing aggressiveness
Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks
Full text linkThis paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality
FINANCIAL DISTRESS, SIZE, AGE, DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: BUKTI EMPIRIS DARI INDONESIA SELAMA MASA PANDEMI COVID-19
No full textThis study aims to investigate the influence of financial distress, company size, and company age on corporate social responsibility disclosure before and during the COVID-19 pandemic. We consider that the existence of this unprecedented situation is useful for understanding how the dynamics of corporate social responsibility disclosure changes during the COVID-19 pandemic. Using purposive sampling method, 114 companies in energy, raw materials, industry, and infrastructure sector that listed in Indonesian Stock Exchanges were selected as research samples. Data were analysed using multiple linear regression analysis. The results revealed that financial distress and company size have positive effects on corporate social responsibility disclosure in the period before and during the COVID-19 pandemic. Meanwhile, the age of the company in the period before and during the COVID-19 pandemic has no effect on corporate social responsibility disclosure.Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh financial distress , ukuran perusahaan, dan umur perusahaan terhadap tanggung jawab sosial perusahaan ( corporate social responsibility disclosure ) sebelum dan selama pandemi COVID-19 . Peneliti menggunakan metode purposive sampling dalam pemilihan sampel sehingga terdapat 114 perusahaan sebagai sampel yang dipilih sesuai kriteria yang mewakili periode penelitian yaitu sebelum maupun selama pandemi COVID -19 . Dalam pengujian hipotesis, analisis regresi linier berganda digunakan. Hasil penelitian menunjukkan bahwa kesulitan keuangan dan ukuran perusahaan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan pada periode sebelum maupun selama pandemi COVID -19 . Sedangkan umur perusahaan pada periode sebelum maupun selama pandemi COVID-19 tidak berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan.Kata Kunci: Kesulitan Keuangan , Ukuran Perusahaan, Umur Perusahaan, Pengungkapan Tanggung Jawab Sosial Perusahaa
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry
Full text linkThis study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness. The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase
Board Political Connection and Tax Avoidance: Ownership Structure as A Moderating Variable
Full text linkThis study aims to examine the relationship between political connection and tax avoidance and the role of ownership structure as a moderating variable. Corporate tax avoidance is calculated using effective tax rate (ETR). The research population is manufacturing companies listed on the Indonesian Stock Exchange from 2017 to 2019. Using purposive method this study gathered data from 119 companies or 357 company-year observations. This study revealed that political connection has a negative effect on ETR. This finding indicates that the political connections may lead to nepotism practices with aim to reduce the corporate tax burden. The managerial ownership strengthens the negative relationship between political connection and ETR. However, institutional ownership weakens the negative relationship between political connection and ETR. Contrary to these two results, public ownership cannot moderate the political connection and ETR
Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis
Full text linkThe purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR
IPO Stock Performance amidst the COVID-19 Pandemic: Has It been Undervalued?
Full text linkThe purpose of this study is to examine the underpricing phenomenon from IPO firms listed in Indonesia Stock Exchange during the COVID-19 pandemic. Using purposive sampling method, 34 IPO firms after the announcement of pandemic COVID-19 were selected as research samples. The IPO stock closing prices and returns on days 1, 5, 10, 15, and 20 were analyzed using paired sample t-test. The findings show underpricing phenomenon still occurred during the pandemic period. However, the underpricing only documented statistically significant on the T1 of the trading day. After the first day of trading, the stocks returns consistently declined and were proved statistically insignificant at T5, T10, T15, and T20
Relationship Between CEO Power and Firm Value: Evidence from Indonesian Non-Financial Companies
Full text linkThis research aims to examine the relationship between the CEO power and firm value of non-financial companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples are 322 observations and selected through purposive sampling method. Data was analyzed using multiple linear analysis methods. The results uncovered that ownership power, expert power and prestige power have a positive relationship with firm value. The most probable reasons could be that CEO share ownership encourages better decision-making process that contribute to enhanced corporate value. A longer tenure as a CEO signals high professionalism and expertise of the CEO that led to improved decision quality made by the CEO