Berkala Akuntansi dan Keuangan Indonesia

THE EFFECT OF CORPORATE POLICIES, BOOK TAX DIFFERENCES AND CARBON EMISSION DISCLOSURE ON EARNING QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE

Hidayati Nasrah — Tue, 03 Dec 2024 00:00:00 +0700

This research is a quantitative study which aims to find out how company policy, book tax differences and carbon emission disclosure influence earnings quality which is moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange in 2022-2023. The number of companies studied in this research was 47 companies with an observation period of 2 years which resulted in a sample of 94 with a sampling method using a purposive sampling method. This research uses secondary data obtained through company financial reports accessed via the website www.idx.co.id. Data analysis uses panel data regression which consists of descriptive statistics, classical assumption tests, selection of panel data regression models, moderating regression analysis tests and hypothesis testing using the Eviews 12 program. The results of the moderating regression analysis analysis show that parsial ly the variables investment policy, dividend policy and debt policy influences earnings quality. The book tax differences and carbon emission disclosure variables have no effect on earnings quality. The variables of dividend policy and debt policy on earnings quality can be moderated by institutional ownership. Meanwhile, investment policy, book tax differences and carbon emission disclosure on earnings quality cannot be moderated by institutional ownership. The results of the coefficient of determination or the influence of the independent variables in this study on earning quality were 38%, while the remaining 62% was influenced by other variables not measured in this regression model.

EFFECT OF AUDIT QUALITY AS A MODERATOR BETWEEN MANAGERIAL OWNERSHIP, LEVERAGE, FREE CASH FLOW, AND PROFITABILITY ON EARNINGS MANAGEMENT

Nida'ur Rosyidah, Ruci Arizanda Rahayu — Mon, 30 Sep 2024 00:00:00 +0700

This study aims to determine whether audit quality can moderate the relationship between managerial ownership, leverage, free cash flow, and profitability on earnings management. The research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021 by looking at financial reports through the IDX website at the Muhammadiyah University of Sidoarjo Investment Gallery and obtained a total sample of 65 companies. This type of research is quantitative research with sampling using purposive sampling technique. The analysis technique uses the Moderated Regression Analysis (MRA) Test with SPSS software. The results of this study indicate that managerial ownership, profitability, and free cash flow have an effect on earnings management, while leverage has no effect on earnings management. The results of moderation indicate that audit quality is able to moderate the relationship between free cash flow and earnings management, but audit quality is not able to moderate the relationship between managerial ownership, leverage, and profitability on earnings management.

THE IMPACTS OF MACROECONOMIC VARIABLES ON THE MOVEMENT OF COMPOSITE STOCK PRICE INDEX (CSPI) DURING COVID-19 PANDEMIC IN INDONESIA

Santika Maya Rindika — Mon, 30 Sep 2024 00:00:00 +0700

Studi ini menyelidiki hubungan antara berbagai variabel makroekonomi”PDB, suku bunga, jumlah uang beredar, inflasi, harga minyak, dan nilai tukar, dengan IHSG di Indonesia selama pandemi COVID-19 dari tahun 2020 hingga 2022. Teori agensi digunakan sebagai kerangka dasar penelitian ini, memberikan wawasan tentang bagaimana informasi makroekonomi memengaruhi perilaku perusahaan dan investor. Dengan pendekatan kuantitatif, studi ini menggunakan metode kuadrat terkecil biasa untuk menganalisis hubungan antara variabel independen dan dependen. Temuan menunjukkan bahwa PDB, jumlah uang beredar, dan harga minyak memiliki pengaruh positif terhadap IHSG, sedangkan nilai tukar memiliki dampak negatif. Sebaliknya, suku bunga dan inflasi tidak memengaruhi IHSG. Hasil ini meningkatkan pemahaman tentang bagaimana faktor-faktor makroekonomi berinteraksi dengan IHSG selama ketidakstabilan ekonomi yang disebabkan oleh pandemi COVID-19 sejalan dengan hasil penelitian sebelumnya.

BOARD CHARACTERISTICS DAN ESG PERFORMANCE PERUSAHAAN AMERIKA SERIKAT PANDEMI COVID-19

Immanuel Richard Herlambang — Mon, 30 Sep 2024 00:00:00 +0700

Penelitian ini menguji hubungan antara board characteristics, yang terdiri dari board ownership, board age, dan women on board, terhadap ESG Performance perusahaan Amerika Serikat yang terdaftar di Bursa Efek New York selama pandemi Covid-19 dari tahun 2020 hingga 2022. Grand theory yang digunakan sebagai landasan dalam melakukan penelitian ini adalah stakeholder theory, yang melihat kemampuan manajemen dalam bertanggung jawab bagi pemangku kepentingan lewat ESG performance. Penelitian ini menggunakan pendekatan kuantitatif yang menggunakan regresi berganda ordinary least squares untuk menguji pengaruh antara variabel dependen dan independen dengan variabel kontrol, yakni firm size, current ratio, dan debt-to-asset ratio. Hasil penelitian menunjukkan bahwa board ownership memiliki pengaruh negatif signifikan terhadap ESG performance, board age tidak memiliki pengaruh terhadap ESG performance, dan women on board memiliki pengaruh negatif signifikan terhadap ESG performance. Board characteristics pada perusahaan memiliki dampak terhadap program kerja dan kinerja ESG, sehingga perusahaan harus memberikan perhatian dan fokus yang lebih agar board mampu menjalankan tanggung jawabnya untuk peduli kepada faktor-faktor ESG selain faktor-faktor keuangan.

A PHILOSOPHY IN ACCOUNTING

TRIANA EVA ADININGSIH — Mon, 30 Sep 2024 00:00:00 +0700

This study uses bibliometric techniques to review the perception, accruals, and fraud literature systematically. The study examines the intellectual structure of this literature by conducting bibliographic coupling analyses. Additionally, the study maps the major conceptual themes in this literature using co-word analysis. Based on the findings, the study proposes a research agenda highlighting opportunities for theoretical development in the perception, accruals, and fraud literature. The study's findings can lead to future research directions and offer insights into the state of the field's investigation at the present time.

STOCK RETURN: MODERATION OF FIRM SIZE ON THE EFFECT OF FINANCIAL DISTRESS

Madina Salsabila Mumtaz — Mon, 30 Sep 2024 00:00:00 +0700

Munculnya pandemi Covid-19 merugikan berbagai sektor bisnis, yang berdampak pada hilangnya investor karena kecilnya return saham yang diberikan perusahaan. Penelitian dilakukan untuk mengeksplorasi pengaruh financial distress terhadap return saham, menggunakan variabel pemoderasi berupa ukuran perusahaan. Objek penelitian merupakan perusahaan sektor transportasi dan logistik yang ter-listing dalam Bursa Efek Indonesia (BEI) periode 2019-2021, didapatkan 57 sampel, melalui eliminasi perusahaan yang tidak memenuhi kriteria. Penelitian bersifat kuantitatif, memanfaatkan data sekunder berupa laporan tahunan perusahaan, didapatkan melalui situs web masing-masing perusahaan. Data dianalisis menggunakan bantuan SPSS Versi 23. Temuan penelitian membuktikan return saham tidak dipengaruhi oleh financial distress. Selain itu, ukuran perusahaan juga tidak mampu berperan sebagai variabel moderasi.

THE IMPACT OF TRANSFER PRICING ON TAX AVOIDANCE MODERATED BY PROFITABILITY

Anandia Ayu Maheswari, Reni Oktavia, Yenni Agustina — Thu, 14 Nov 2024 00:00:00 +0700

This research aims to examine the impact of transfer pricing on tax avoidance with profitability acting as moderator. The independent variable examined in this study is transfer pricing, with leverage and profitabilitu serving as control variables. Tax avoidance is considered the independent variable, while profitability functions as the moderating variable. The study's population comprises mining companies listed in the Indonesian Stock Exchange between 2016 and 2018. The sampling was conducted using purposive sampling technique, resulting in 214 samples meeting the test criteria. Data analysis involves simple regression analysis and moderation regression analysis (MRA), employing the IBM SPSS Statistics software for analysis. The findings indicate that the transfer pricing variable does not significantly influence tax avoidance, and profitability weakens the relationship between transfer pricing and tax avoidance.

THE INFLUENCE OF INDEPENDENT BOARD OF COMMISIONERS, AUDIT COMMITTEEE, AND MANAGERIAL OWNERSHIP ON TAX AVOIDANCE (Empirical Study of Health Companies at IDX 2016-2021)

Dentasari Bekti Utami, Bandi — Mon, 18 Nov 2024 00:00:00 +0700

Penelitian dilakukan guna mencari bukti empiris atas pengaruh dewan komisaris independen, komite audit, dan kepemilikan manajerial terhadap penghindaran pajak. Penelitian ini diaplikasikan melalui Eviews 12 dan studi ini memisahkan data antara data sebelum dan setelah Covid-19. Berdasarkan hasil uji pada data sebelum Covid-19 banyaknya anggota dewan komisaris independen dan adanya kepemilikan manajerial tidak memberikan pengaruh atas angka penghindaran pajak, sementara banyaknya anggota komite audit memberikan pengaruh atas angka penghindaran pajak. Pada data setelah Covid-19, banyaknya anggota dewan komisaris independen memberikan pengaruh atas angka penghindaran pajak, sedangkan banyaknya anggota komite audit dan adanya kepemilikan manajerial tidak memberikan pengaruh atas angka penghindaran pajak.