Media Riset Akuntansi, Auditing & Informasi
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THE EFFECT OF TAX AVOIDANCE AND CORPORATE GOVERNANCE ONFIRM VALUE WITH SUSTAINABILITY REPORTING AS MODERATION
Full text linkThe research employs Sustainability Reporting as a moderating variable. We aim to discover of Sustainability Reporting roles on the influence of Tax Avoidance and Corporate Governance on Firm Value. This research is a quantitative study with a data panel analysis. The sample used in this study was data from financial reports of financial sector companies published on the Indonesia Stock Exchange website from 2018 to 2021. The sample was selected from 94 companies using a purposive sampling technique. The data are analyzed using panel regression models. Research findings reveal that tax avoidance and corporate governance do not have a significant effect on firm value, and tax avoidance and corporate governance on firm value moderating by sustainability reporting also have no significant effect on firm value. This is because the financial sector consists mostly of banks, subject to stricter supervision than other sectors, so many data measurements are difficult to obtain. The research delivers understanding and information on behalf of the influence of tax avoidance and corporate governance with sustainability reporting as moderating on firm value, particularly for the financial sector in Indonesia
FIRM CHARACTERISTICS AND DISCLOSURE OF MATERIALITYASSESSMENT IN SUSTAINABILITY REPORTS
Full text linkThis research aims to examine the influence of financial performance, leverage, corporate governance, dan company size on the level of disclosure of materiality assessments in sustainability reports published by 177 public business entities in Indonesia in the 2020-2022 period, yielding a total of 531 firm-year observation. The variables used are the scoring results from content analysis of sustainability report (MDISC), return on asset ratio (ROA), market to book ratio (MTB), debt to equity ratio (DER), audit committee size (ACSIZE), number of independent commissioners (INDBOD), and the natural logarithm of total assets (SIZE) which are tested using ordinal logistic regression. The results show that ROA, MTB, ACSIZE and SIZE have influence on the level of disclosure of materiality assessments, while DER and the INDBOD have no effect. This research findings are useful for business entities and regulators in order to develop quality in sustainability reporting practices to increase transparency and accountability
DISCLOSURE AND ASYMMETRY INFORMATION EFFECT ON THE COST OF EQUITY CAPITAL WITH AUDIT COMMITTEE AS A MODERATING VARIABLE
Full text linkIn this study, we will use the audit committee as a moderator to look at how various disclosures such as general information, mandated disclosure, and corporate social responsibility affect the cost of equity capital. Specifically, this study relies on secondary data mined from sustainability and annual reports. This study\u27s population consists of energy, consumer non-cyclical, and consumer cyclical enterprises that have been listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. This study uses the technique of purposive sampling to gather data. There is an imbalance in the data set since various companies had varied numbers of observations during the study period. From 2019 through 2022, 133 companies\u27 data sets were deemed suitable for inclusion in the sample. This data study makes use of Eviews, a quantitative data analysis tool, to analyze the data using panel data analysis. Findings suggest that disclosures pertaining to general information and obligatory disclosures reduce the cost of equity capital, however disclosures on information asymmetry and corporate social responsibility do not. Audit committees have limited power to affect equity capital costs by reducing the impact of information asymmetry and increasing CSR disclosure; however, they are unable to do so with forced disclosure or general information disclosur
DETERMINANTS OF CUSTOMER RE-INTEREST IN USING THE MOBILE BANKING OF BANK SYARIAH INDONESIA: A REVIEW OF THE TECHNOLOGY ACCEPTANCE MODEL THEORY
Full text linkThe purpose of this research is to determine the influence of perceived usefulness, compatibility, advantages, risk, trust, perceived ease of use, and security on customer interest in using Bank Syariah Indonesia mobile banking in Yogyakarta. The population of this research is customers who use Bank Syariah Indonesia mobile banking in the Special Region of Yogyakarta. Using the convenience sampling method, 170 Bank Syariah Indonesia customers were selected as the research sample. The research results concluded that the variables of perceived benefit, perceived ease of use, trust and security were proven to have a significant positive effect on customers\u27 re-interest in using Bank Syariah Indonesia mobile banking. Meanwhile, the compatibility, advantages and risk variables were not proven to have a significant positive effect on customer interest in using Bank Syariah Indonesia mobile banking. The results of this research contribute to banking institutions to always improve the security and ease of use of the mobile banking system, so that customers increasingly feel the benefits and trust in it so that customers will increase their interest in using mobile banking
THE EFFECT OF AUDIT MARKET COMPETITION ON EARNINGS MANAGEMENT WITH AUDITOR INDUSTRY SPECIALIZATION AS A MODERATING VARIABLE
Full text linkThis study aims to analyze the effect of audit market competition on earnings management, by considering auditor industry specialization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. To test this relationship, this study uses financial statement data from 75 manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample of this study was selected using purposive sampling method. Data analysis was performed using the IBM SPSS 25 analysis tool and using moderated regression analysis to test the hypothesis. The results showed that competition in the audit market has a negative and significant effect on earnings management. This indicates that the higher the level of competition in the audit market, the lower the occurrence of earnings management. This study also found that auditor industry specialization has a significant positive effect in moderating the relationship between audit market competition and earnings management
PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI?
Full text linkThis study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures. 
THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Full text linkThis study aims to provide evidence of the effect of board diversity on the disclosure of Corporate Social Responsibility (CSR) in mining sector companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample used was 156 observations taken by purposive sampling method. This study proves that there is a positive and significant effect of the diversity of the board education level on CSR disclosure. However, the results of this study do not provide evidence of a significant effect of gender diversity, nationality, and board educational background on CSR disclosure
KEBIJAKAN DIVIDEN DAN VOLATILITAS HARGA SAHAM: PERIODE SEBELUM DAN SELAMA PANDEMI COVID-19
Full text linkAbstract
Stock price volatility is a risk that must be faced by shareholders when owning a share. High volatility indicates that a company’s stock price is move very quickly and the difference between the highest and the lowest price is very significant. Stock price volatility can be influenced by several factors, one of the factor is dividend policy which consists of dividend payout ratio and dividend yield. Dividends carry information that show company’s performance so dividend can cause a reaction in the market in which can affect the company’s stock price. This study aims to analyze whether dividend payout ratio and dividend yield can affect stock price volatility. This study was carried out for all company that listed on the IDX during 2017-2021. The data used in this study is secondary data and using purposive sampling to determine the sample that will be used. The number of samples used in this study was 1867 and the analysis technique used wast multiple linear regression test. The results of this study indicate that dividend payout ratio and dividend yield have a significant effect and han an opposite relationship. This study shows that the higher dividend payout and dividend yield, the stock price volatility will be lower. In addition, the results of this study also show that firm size and earning per share also have a significant effect on stock price volatility. Future research can focus on other factors that can affect stock price volatility dividend policy and use other external factors that can affect stock price volatility
FRAUD DIAMOND THEORY, EFEKTIVITAS BELANJA PEMERINTAH DAN KOMITMEN ORGANISASI
Full text linkPenelitian ini bertujuan untuk menguji pengaruh tekanan, peluang, rasionalisasi dan kapabilitas sebagai aspek dalam fraud diamond theory terhadap efektivitas belanja pemerintah dengan komitmen organisasi sebagai variabel moderasi pada Direktorat Jenderal Peraturan Perundang-undangan dengan menggunakan aplikasi SmartPLS 3 untuk menganalisis data penelitian. Berdasarkan hasil analisis, dapat disimpulkan bahwa aspek tekanan, peluang, rasionalisasi dan kapabilitas berpengaruh negatif terhadap efektivitas belanja pemerintah dan komitmen organisasi mampu memperlemah pengaruh negatif keempatnya terhadap efektivitas belanja pemerintah. Hal ini menunjukkan pentingnya penguatan komitmen organisasi dalam bentuk peningkatan kompetensi pejabat pengelola keuangan mengenai pentingnya belanja pemerintah yang efektif. Selain itu disarankan untuk melakukan penyesuaian bobot indikator kinerja agar instansi tidak hanya berpatokan pada penyerapan anggaran
PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL
Full text linkThis study aims to examine the factors that influence fraudulent financial statements using the Crowe\u27s Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors and Head of Internal Auditor turnover is a proxy for measuring the Opportunity variable. Restatement times of financial statements and Change in accounting policy, become a proxy for measuring the Rationalization variable. Undeclared Policies and Special purpose entities are proxies for measuring Competence variables. CEO arrogance is measured by the frequency of CEO photo views. The research sample is 115 firm year companies listed on the LQ 45 index with an observation period of 2017 to 2019. The results of the study prove that the head of internal audit turnover, Restatement times, Change in Accounting policy, Special purpose entities and also CEO Picture have a positive effect on financial fraud. statement