Media Riset Akuntansi, Auditing & Informasi
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THE EFFECT OF MANAGEMENT COMPENSATION, THIN CAPITALIZATION AND SALES GROWTH ON TAX AVOIDANCE WITH INSTITUTIONAL OWNERSHIP AS MODERATION
Full text linkThis study aims to examine the effect of management compensation, thin capitalization and sales growth with institutional ownership as a moderation on tax avoidance. The population used in this study is manufacturing goods sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The dependent variable is tax avoidance and the independent variable is management compensation, thin capitalization and sales growth. The moderating variable is institutional ownership. The control variables used are leverage, firm size. The sampling technique used was purposive sampling. The results of this study indicate that management compensation and thin capitalization have an effect on tax avoidance. Meanwhile, sales growth has no effect on tax avoidance. Institutional ownership can weaken the positive effect of management compensation, thin capitalization and sales growth on tax avoidance. This study also reveals that profitability and firm size control variables have an effect on tax avoidance
GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES
Full text linkThe disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
 
REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS
Full text linkCOP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR
PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA
Full text linkThis study aims to find out the effect of applying the mandatory capitalization lease on the application of PSAK 73 to earnings management practices. This quantitative study research uses secondary data on annual financial reports for all companies listed on the Indonesia Stock Exchange for the 2018-2021 period with the criteria for these companies disclosing an operating lease commitment and reporting minimum lease payments in the Notes to Financial Statements (CALK). The final total sample of companies is 37 companies with a total sample of 148. The data analysis technique in this study uses multiple linear regression using panel data regression and also uses a different test for the second hypothesis in this study where the data processing program used is software STATA v. 16. Based on the research results, it is found that the capitalization of leases proxied by lease liabilities has a significant negative effect on earnings management. Based on the results of the Wilcoxon test there are differences between before and after the application of capitalization leases to earnings management
IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK
Full text linkChanges in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries
THE READABILITY OF KEY AUDIT MATTERS PARAGRAPH IN AUDITOR\u27S REPORT: A STUDY FROM ASEAN COUNTRIES
Full text linkThe objective of this research is to explore the readability level of the Key Audit Matters (KAM) paragraph as well as its progress since the first time implementation of KAM for financial statements issued by auditors for listed companies in ASEAN countries. KAM paragraph is extracted from an audit opinion issued by a public accounting firm for companies listed in the capital market around ASEAN countries. Following prior research, by using learning curve theory as a basis, this research applies a quantitative approach to evaluate the readability of the KAM and its progress. Readability is measured by using several commonly used linguistic techniques, which are Flesch Reading Ease (FLESCH), Flesch–Kincaid (KINCAID), and Gunning Fog (FOG) measures). In addition to its role in KAM topic-related research, by bringing the perspective to focus more on readability, this research is able to provide new perspectives on the capability of KAM to affect financial statements users\u27 decisions, as well as provide additional insight for the regulator or professional body for public accountant profession on designing the practical support and assistance to enhance the current practice of KAM writing done by the public accountant, as well as insight for the public accounting firm in preparing clearer and readable KAM paragraphs. This research used ASEAN market data as an emerging market and covered up to the recent year auditor\u27s report to study the readability of the KAM paragraph. Despite some inconsistencies in the observation result, we can make an inference that the readability level of KAM produced by auditors for listed entities in ASEAN countries tend to be more difficult to read as number of experiences in issuing it increasing. This pattern is consistently shown when the sample is divided by type of Auditor and country of exchange. However, when the sample is further detailed down by industry sector, inferences is difficult to be made
THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES
Full text linkAbstract
The objective of this paper is to examine the influence of the stakeholders on the risk disclosure of the state owned enterprises. Secondary data were sourced from the annual report of 14 sample state owned enterprises taken from the Indonesia Stock Market over 2010-2019 and the Indonesian Ministry of State Enterprises. Regression analysis was applied to test the stakeholders\u27 influence on the state owned enterprises\u27 disclosure. This research uses quantitative method and regression analysis to find that geographic diversification, leverage, and rating announcements issued by the rating agency significantly affect the risk disclosure of state-owned enterprises. This research contributes to the policy.
 
KEARIFAN RELIGIUS DALAM IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN PENCEGAHAN FRAUD
Full text linkPenelitian ini bertujuan untuk memahami fenomena kearifan religius yang tampak dalam bentuk praktik berdoa bersama dalam kerangka implementasi sistem pengendalian manajemen pencegahan fraud pada Bank BBI Surabaya. Sembilan partisipan sebagai informan kunci dilibatkan dalam penelitian ini. Berlandaskan rerangka paradigma critical-interpretive, penelitian ini menganalisis dimensi Fenomenologi Edmund Husserl dengan tujuan utama memahami kesadaran (consciousness) pegawai bank di balik aktivitas berdoa bersama yang dilakukan. Data penelitian dikumpulkan melalui observasi, dokumentasi, dan wawancara mendalam. Hasil studi Fenomenologi Husserlian ini mengungkapkan kesadaran di balik tindakan partisipan, bahwa: (a) doa adalah kekuatan transendental yang diyakini mampu mendorong partisipan untuk terus-menerus melakukan kebaikan dalam rerangka mencegah fraud. Doa juga merupakan kekuatan transendental yang diyakini mampu melindungi partisipan dari ancaman fraud; (b) berdoa adalah aktivitas ilmiah bagi orang yang beriman atas keberadaan dan kekuasaan Tuhan. Oleh karena itu, meskipun bersifat transenden, aktivitas berdoa bersama layak dimasukkan sebagai elemen formal sistem pengendalian manajemen pencegahan fraud
MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN INDONESIA: KESIAPAN PENERAPAN SINGLE IDENTITY NUMBER
Full text linkTax Ratio di Indonesia setiap tahunnya mengalami tren menurun. Turunnya tren tax ratio mengindikasikan bahwa performa otoritas pajak belum optimal dalam melakuakn pemungutan pajak. Salah satu hal yang menyebabkan tax ratio di Indonesia rendah adalah proses administrasi perpajakan yang kompleks. Oleh karena itu perlu adanya pembaharuan sistem administrasi perpajakan di Indonesia menjadi lebih modern supaya mewujudukan sistem administrasi perpajakan yang mudah dan sederhana. Single Identity Number (SIN) dapat menjadi salah satu solusi mewujudkan simplifikasi adminsitrasi perpajakan. Dengan menggunakan teori ease of administration, innovations in tax compliance, cost of taxation, dan e-readiness, Penelitian ini bertujuan untuk menganalisis kesiapan penerapan SIN dan juga kesiapan pemerintah serta pihak terkait dalam menerapkan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif, metode pengumpulan data dan teknik analisis data juga secara kualitatif. Penelitian ini dilakukan dengan studi Pustaka dan juga wawancara mendalam. Hasil penelitian ini adalah SIN berpotensi memberikan banyak manfaat dalam bidang pelayanan maupun pengawasan perpajakan dan juga menurunkan cost of taxation. Keselerasan strategis antar pihak terkait sudah mulai berjalan namun masih perlu persiapan yang lebih optimal untuk penerapan SIN. Pihak pemerintah maupun pihak lainnya yang terlibat dalam penerapan SIN sudah siap untuk pengimplementasiannya namun masih harus ditingkatkan supaya penerapan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia bisa diterapkan lebih maksimal
TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE
Full text linkThis research provides an overview of tax avoidance practices in public companies on the Indonesia Stock Exchange. The factors studied included CSR disclosure quality, management compensation, capital intensity and financial distress. A total of 198 firm years from the 2018 to 2020 financial statements. The results show that CSR disclosure quality, management compensation, capital intensity, and company size (control variable) have a positive effect on tax avoidance. However, financial distress has no effect on tax avoidanc