1,720,979 research outputs found
Satu Dekade Penelitian Akuntansi Berbasis Pasar Modal di Indonesia: Suatu Pemodelan Deskriptif.
No full textPenelitian ini bertujuan mendeskripsikan perkembangan market based accounting research atau MBAR yang dipublikasi di Indonesia selama 10 tahun. Penelitian ini berusaha untuk menjelaskan tema-tema MBAR, metoda MBAR, variabel yang diteliti, hubungan antarvariabel yang terbentuk, serta unit analisis yang digunakan dalam MBAR.
Penelitian ini menggunakan metoda pemodelan deskriptif untuk membuat model deskriptif dari artikel-artikel MBAR yang terpublikasi di jurnal ilmiah akuntansi yang telah terakreditasi dengan nilai minimal B selama dua perioda berturut-turut. Hasil analisis terhadap 109 artikel MBAR dari 5 jurnal akuntansi menunjukkan bahwa 10 tema MBAR masih berpeluang untuk diteliti. Di antara 3 metoda MBAR, metoda asosiasi sangat mendominasi meskipun terdapat beberapa kelemahan. Selain itu, model variabel pemediasi hanya digunakan satu kali sedangkan model additive mendominasi MBAR. MBAR pada umumnya menggunakan lintas unit analisis untuk menemukan hubungan antara data akuntansi dan reaksi pasar modal. Hasil penelitian untuk setiap tema digambarkan dalam sebuah peta penelitian yang menggambarkan hubungan antarvariabel (konstruk) MBAR dari tiga unit analisis.
Setiap tema MBAR yang telah dideskripsikan membawa implikasi pada agenda riset MBAR di masa mendatang terutama untuk riset analisis meta dan riset trianggulasi metoda. Selain itu, tema konsekuensi regulasi akuntansi masih merupakan tema yang paling potensial dalam momen perubahan standar akuntansi
The Impact of Auditor Characteristics on Key Audit Matters Disclosure in Indonesian Listed Companies
Full text linkThis study examines the impact of external auditor characteristics on the disclosure of Key Audit Matters (KAM) in the Indonesian context. The characteristics considered include audit fees, educational background, gender, the size of the certified public accounting (CPA) firm, and auditor experience. Employing a quantitative approach, the study analyzed 1,383 IDX-listed companies from 2022 to 2023 using multiple linear regression with fixed effects to control for industry and year variations. The results indicate that CPA firm size has a significant negative effect on KAM disclosure, suggesting that companies audited by Big 4 firms tend to disclose fewer KAMs. In contrast, audit fees, education, gender, and auditor experience show no significant effects. These findings suggest that the complexity and scale of the audited company, together with the audit policies of the CPA firm, play a more decisive role in determining the extent of KAM disclosure than individual auditor characteristics
Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi
Full text linkThis research aims to provide empirical evidence of the influence of transfer pricing on tax compliance with sales growth as a moderating variable. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample in this research was 1202 companies using purposive sampling with criteria written by the researcher. This research uses quantitative methods by conducting descriptive tests, correlation tests, and multiple linear regression tests using Stata 14. The results of this research indicate that transfer pricing has a negative influence on tax compliance. On the other hand, the research results show that sales growth cannot moderate the effect of transfer pricing on tax compliance. Thus, the results of this research do not support the legitimacy theory which states that companies always try to gain legitimacy or good recognition from stakeholders for the sustainability of the company's business. This research also uses control variables that represent company characteristics. The control variables of this research are profitability (ROA), company size (SIZE), and Leverage (LEV). Of these three variables, ROA in this study has a significant negative effect on tax compliance and company size in this study has a significant negative effect on tax complianc
The Influence of CEO\u27s Education Level and Accounting Professional Background on Financial Slack
Full text linkPurposes: This study examines the influence of the CEO\u27s education level and accounting background on financial slack, providing insights into how executive characteristics shape economic decisions.
Methods: The research uses data from non-financial public companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022, covering 1,001 firm-year observations. The study employs multiple linear regression analysis to assess the relationship between CEO characteristics and financial slack, controlling for firm-specific and macroeconomic factors.
Findings: The results show that the CEO\u27s education level does not significantly affect financial slack. On the contrary, this study finds that CEOs with an accounting background can reduce financial slack.
Novelty: This research supports the upper echelons theory, which argues that top executives\u27 characteristics influence strategic decisions. Specifically, CEOs with an accounting background shape financial slack decisions. The findings offer valuable insights for companies on accounting qualifications when hiring CEOs during crises, emphasizing financial slack as crucial for sustaining survival and growth. Additionally, this research aids investors in assessing corporate leadership for better investment decisions, contributing to corporate governance discussions on financial strategies and executive decision-making in uncertain economic conditions
PENGARUH PERBEDAAN DALAM GAYA EVALUASI KINERJA ANGGARAN TERHADAP KINERJA MANAJERIAL: KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI
Full text linkBudget has become popular as a tool for performance evaluation of business personnel. Supe¬rior has specific style to evaluate the subordinate's performance. This study extends previous research in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous study has focused exclusively on the superior budgetary performance evaluation style.
This study focused on both the superior's perceived and the subordinate's preferences budget¬ary performance evaluation styles. When the subordinate's preference style disagrees with the superior's perceived style, this disagreement is hypothesized not influence the managerial performance directly. This disagreement is also hypothesized lead the subordinate's lower job satisfaction. This study also examines mediating model, job satisfaction that may mediate the relationship between disagreement and performance.
The respondents are managers or supervisors of manufacturing industries who their perfor¬mance evaluation using budget standard. More than 100 questionnaires were distributed and only 35 objects from 8 companies participated in this study. The companies are from 4 East Java industry areas, Surabaya. Sidoarjo, Gresik, and Pasuruan.
Data were analyzed with simple regression statistic procedure using Statistical Package for So¬cial Science for Windows program. The result supports the hypothesized relations. that is. disagree-merit in budgetary performance evaluation style is not influence managerial performance directly. This disagreement leads the subordinate's lower job satisfaction. The third result indicate that job satisfac¬tion mediate the relationship between disagreement in budgetary performance evaluation style and performance.
Keywords : Budgetary performance evaluation style, Job satisfaction. Performance 1
Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial
No full textPenelitian ini bertujuan untuk menentukan faktor-faktor yang mempengaruhi luasnya tingkat pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility) dengan menguji pengaruh ukuran perusahaan, profitabilitas, leverage, kepemilikan institusional, ukuran dewan komisaris, ukuran dewan direksi, dan ukuran komite audit. Sampel yang digunakan adalah perusahaan sektor pertambangan terdaftar di Bursa Efek Indonesia selama 2010-2012. Data diperoleh dari laporan keuangan auditan dan laporan tahunan serta laporan keberlanjutan (sustainability report) jika ada. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda. Penelitian ini menunjukkan bahwa ukuran perusahaan dan komite audit memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial. Tidak ditemukan bukti pengaruh profitabilitas, leverage, kepemilikan institusional, ukuran dewan komisaris, dan ukuran dewan direksi terhadap terhadap pengungkapan tanggung jawab sosial
Does Institutional Ownership Contribute to Decarbonization Strategies? Empirical Studies in Emerging Markets
No full textPurpose: This study aims to examine the relationship between institutional ownership and greenhouse gas (GHG) emissions.
Methodology/approach: The research sample consists of 182 companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022, with data collected from Bloomberg and Osiris databases. The analysis was conducted using the Ordinary Least Squares (OLS) method with STATA 17 software.
Findings: The results indicate that institutional ownership has a negative and significant association on total GHG emissions, particularly on Scope 1 emissions. However, the association of institutional ownership on indirect emissions (Scope 2 and 3) is not statistically significant.
Practical and Theoretical contribution/Originality: This study contributes by providing empirical evidence that institutional investors are more effective in reducing direct emissions, while their influence on supply chain and energy consumption-related emissions remains limited. The findings offer valuable insights for companies in enhancing transparency and improving their carbon emission management strategies.
Research Limitation: This study is limited to Indonesian firms over a specific period. Future research should include more countries, a longer timeframe, and additional variables like renewable energy policies and government incentives for broader insights
Hubungan tata kelola perusahaan dengan biaya utang
Full text linkPenelitian ini bertujuan untuk memberikan bukti empiris hubungan tata kelola perusahaan dengan biaya utang. Sampel yang digunakan dalam penelitian ini sebanyak 1413 observasi dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2019. Variabel yang digunakan dalam penelitian ini adalah tata kelola perusahaan sebagai variabel independen yang diproksikan dengan tiga variabel yaitu proporsi komisaris independen, jumlah komite audit, dan auditor Big 4, dan biaya utang sebagai variabel dependen. Variabel kontrol yang digunakan dalam penelitian ini adalah ROA, ukuran perusahaan, dan umur perusahaan. Penelitian ini menggunakan regresi linier berganda untuk teknik analisis pada aplikasi STATA 14.0. Hasil penelitian menunjukkan bahwa proporsi komisaris independen dan jumlah komite audit tidak memiliki hubungan yang signifikan terhadap biaya utang, sedangkan auditor Big 4 memiliki hubungan signifikan negatif terhadap biaya utang
Corporate Governance for Mitigating Financial Distress during COVID-19 in Non-Financial Firms on Indonesia Stock Exchange
Full text linkPurpose: This study aims to examine the effect of corporate governance mechanisms on financial distress using the proxies of institutional ownership and independent commissioners during the COVID-19 pandemic from 2020 to 2022.
Method: The research involves a robust sample of 886 companies listed on the Indonesia Stock Exchange, excluding the financial industry. Through the application of logistic regression analysis using SPSS 29, a thorough examination of the data is conducted to unravel the intricate relationship between corporate governance mechanisms and the probability of financial distress.
Findings: The results showed that the corporate governance mechanism proxied by institutional ownership and independent commissioners was proven to reduce the probability of financial distress during the COVID-19 pandemic from 2020 to 2022.
Novelty: As a result, this study successfully presents empirical evidence that supports the need for companies to implement good corporate governance to prevent potential business risks such as financial distress both under normal conditions and during unpredictable crises such as the COVID-19 pandemic
TATA KELOLA PERUSAHAAN DAN VARIABILITAS LABA
Full text linkThis research aims to examine the influence of firm size, leverage, and corporate governance on earnings variability. We relate the earnings variability with the hypotheses of positive accounting theory and governance mechanism in Indonesia to identify factors that influence earnings variability. Using purposive sampling, we got 628 observations of Indonesian public firms during 2012 until 2014. This research uses common and fixed effect regression model to analyse the data. The results of this analysis show that the big firms have higher profit variability due to higher business and political risks. However, this finding applies only to samples with weak governance. Moreover, the greater the debt the company has, the greater the level of profit variability. This is due to the company's incentives to avoid breaching the debt contract, such as maintaining debt to equity ratio, working capital, or shareholder equity, by adopting aggressive accounting policies. Lastly, the CG mechanism does not affect the variability in earnings, indicating the lack of effective corporate governance in Indonesia. The CG mechanism in Indonesia has not generally been able to influence financial reporting behavior and capital market regulators need to take action to improve the effectiveness of corporate governance in Indonesia
- …
