Suchergebnisse

Abstrak - Apakah Penghindaran Pajak Disebabkan oleh Koneksi Politik dan Karakteristik Eksekutif? Tujuan utama – Penelitianaini bertujuan untuk mengkaji peran koneksi politik dan karakteristik eksekutif faktor dalam penghindaran pajak.Metode - Analisis regresialinear berganda dan moderasi digunakan sebagai metode analisis. Perusahaan manufaktur yang tercatat dalam Bursa Indonesia selama periode 2017 hingga 2019 merupakan sampel pada penelitian ini.Temuan utama - Hasil penelitian ini mengungkapkan bahwa karakteristik eksekutif merupakan faktor pendorong perusahaan untuk lebih berani melakukan penghindaran pajak. Tindakan penghindaran pajak semakin meningkat apabila eksekutif bersifat risk taker. Sebaliknya, koneksi politik bukan faktor penyebab penghindaran pajak.Implikasi Teori dan Kebijakan - Buruknya kontrol dan pengawasan dari principal selaku pemilik perusahaan membuat agen cenderung melakukan tindakan berisiko. Prinsipal dan pemerintah harus memberikan pengawasan yang lebih optimal dan transparansi yang tinggi dengan mengaplikasikan tata kelola perusahaan yang baik.Kebaruan Penelitian – Penelitian ini menawarkan solusi tata kelola perusahaan yang baik untuk mengurangi kecurangan akuntansi (khususnya pada aspek penghindaran pajak) yang dilakukan pihak eksekutif perusahaan. Abstract - Is Tax Avoidance Caused by Political Connections and Executive Characteristics?Main Purpose – This study examines the role of political connections and executive characteristics of factors in tax avoidance.Method - Multiple linear regression and moderation analysis was used as the method. Manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 are the sample.Main Findings - The results of this study reveal that executive characteristics are a motivating factor for companies to be more daring to do tax avoidance. Tax avoidance measures increase if the executive is a risk-taker. On the other hand, political connections are not a factor in tax avoidance.Theory and Practical Implications - Poor control and ...

Purpose — This study aims to examine and analyze factors that influence tax compliance using socio-psychological elements. Design/methodology/approach — Tax compliance in this study was examined using the slippery slope framework and theory of reasoned action approach. This study used the quantitative method. The data were harvested through a questionnaire survey and analyzed using structural equation modeling in SmartPLS version 2.0. Findings — This study finds that tax compliance is influenced by legitimacy and coercive power of the authority, trust in the authority, and the taxpayer's intention. Practical implications — Tax authorities should retain the power to maintain trust in the tax revenue that will improve tax compliance. Originality/value — This study develops the slippery slope framework and refines it using intention as the variable, as described by the Theory of Reasoned Action. Keywords — tax compliance; authority's power; trust in authorities; intention. Paper type — positive paradigm

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm's performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm's performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm's performance. The firm's performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.

This study aims to empirically examine the effect of tenure audits on the timely publication of financial statements moderated by industry specialist auditors. This study uses a sample of 726 Firm Years, which were obtained through a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses the method of Sub-Group Logistic Regression and Sub-Group Moderation in testing the hypothesis. The results of this study indicate that audit tenure has a negative effect on the timeliness of financial statement publications. This means that the longer the audit period of an auditor, the publication of financial statements will be relatively less timely. The results of this study also show that industry specialist auditors are able to moderate the relationship between audit tenure and the timeliness of financial statement publications. This means that the influence of audit tenure on the timely publication of financial statements in the industry specialist auditor group is greater than in the non-industry specialist auditor group. Therefore, the more specialist the auditor, the stronger the influence between audit tenure on timeliness.

The purpose of this research is to empirically prove the effect of executive compensation on the accounting fraud and the influence of directors' gender in moderating the effect of executive compensation on accounting fraud. The sample of this study is obtained from a manufacturing sector public company listed in the Indonesia Stock Exchange. The analysis technique uses multiple regression methods and moderated regression analysis (MRA). There are 394 observations of data obtained during 2016-2018 by using the purposive sampling method. The results of this study indicate that executive compensation has no effect on accounting fraud and the directors' gender does not moderate the effect of executive compensation on accounting fraud. The implication of this research theory shows that accounting fraud is not related to Positive Accounting Theory and Gender Socialization Theory. The practical implication of this research is that to prevent accounting fraud in companies, there is no need to pay attention to executive compensation and the directors' gender

This study aims to empirically examine the influence of intellectual capital towards company value and also its influence while being moderated by institutional ownership. This study uses purposive sampling to determine samples from manufacturing companies listed in Indonesia Stock Exchange during the year of 2014–2018. The total sample obtained in this study is 301 from the 720 population of data throughout the research year. Data analysis techniques use multiple regression and moderated regression analysis (MRA) methods. The results of this study show that Intellectual Capital has a positive significant effect on company value while institutional ownership does not have a significant effect on moderating the influence of intellectual capital towards company value. The practical implication of this study is to provide information to managers or owners of public manufacturing companies and investors about the importance of intangible assets investment like intellectual capital as the competitive strategies to achieve more optimal company value, as well as for regulator to make clear regulations about the disclosures of intangible assets.

This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relationship between financial ratios to financial statements fraud. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2016-2017 will also be summarized and inferred. This study uses purposive sampling so that the study sample amounted to 275 firm years. The dependent variable uses the financial statements fraud risk with the proxy Dechow F-score. The independent variable in this study consisted of profitability with ROA ratio, leverage using the calculation of the ratio of total liabilities to total assets, and liquidity using the calculation of the ratio of total current assets to current liabilities. The moderating variable in this study is auditor quality as a moderating variable with a dummy variable. The Hypothesis test conducted is using moderated regression analysis (MRA). The results of this study indicate that the financial statements fraud risk is influenced by financial liquidity ratios, while financial ratios of profitability and leverage have not been proven to affect financial report fraud. This study provides a contribution by providing evidence that the quality of auditors can suppress fraudulent actions on financial statements with low profitability. This research provides information to regulators to pay more attention to companies that experience liquidity problems, and become input for regulators to make rules that improve the quality of auditors.

This study reviews the direct influence of participatory budgeting and individual capacity on budgetary slack and the performance of government officials. Further, it also reviews the role of budgetary slack in mediating participatory budgeting and capacity of individual on the performance of government officials. The sample of this study is 111 department head in the provincial government of East Java. The results show that the performance of government officials increases/decreases due to participatory budgeting and individual capacity. In addition, this study identifies that budgetary slack increases/decreases because of participatory budget. However, it does not find the mediating role of budgetary slack in the relation between participatory budget and capacity of individual on the performance of government officials.Keywords: The performance of government officials, budgetary slack, intervening, SEM-PLS

This study aimed to analyze and examine the influence of financial accountability, performance accountability and public services accountability on the clean-corruption perception. The study population was the local government in Indonesia. Sampling technique used is purposive sampling and obtained 104 sample. The approach used in this research is a quantitative with an analysis tool used is multiple regression. The results show financial accountability and public services accountability influencing the clean-corruption perception, whereas performance accountability can't influencing the clean-corruption perception. Hence it can be concluded that by improving the financial accountability and public services accountability can reduce the prevalence of corruption at the local government.

This study aims to verify the correlation between corporate governance mechanisms, reflected independent commissioners, audit committee and audit tenure to audit report lag, and the audit complexity has able to moderate the relationship between corporate governance mechanisms to audit report lag. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2015-2017. The samples are selected with a purposive sampling method. There is 100 manufacturing company selected as the sample for the period of 2015-2017. This study was tested by using the Moderate Regression Analysis test. The results of this study indicate that the audit committee and audit tenure have a negative effect on audit report lag, but the independent commissioner has an insignificant effect on audit report lag. Audit complexity is proven to increase audit report lag as an increase audit committee. This research provides the capital market authority (OJK) to issue policies and strict sanctions, thus encouraging companies to publish audited financial statements more time.

This study aims to examine and analyze the effect of organizational structure, asset management information systems, leadership styles, quality of human resources and organizational culture on asset management in the Malacca District Government. This research uses quantitative research methods. All civil servants in the Malacca District are the population and 114 employees are selected as samples based on the purposive sampling method. The hypothesis testing in this study use the Structural Equation Model (SEM), Partial Least Square (PLS) software version 6.0. The results show that the Asset Management Information System (AMIS), Quality of Human Resources, and Organizational Culture have positive effect on asset management. Furthermore, organizational structure and leadership style variables do not affect asset management.Keywords: Asset Management, Organizational Structure, Asset Management Information Systems, Leadership Style, Human Resources Quality, Organizational Culture

This study aims to examine and analyze the effect of organizational structure, asset management information systems, leadership styles, quality of human resources and organizational culture on asset management in the Malacca District Government. This research uses quantitative research methods. All civil servants in the Malacca District are the population and 114 employees are selected as samples based on the purposive sampling method. The hypothesis testing in this study use the Structural Equation Model (SEM), Partial Least Square (PLS) software version 6.0. The results show that the Asset Management Information System (AMIS), Quality of Human Resources, and Organizational Culture have positive effect on asset management. Furthermore, organizational structure and leadership style variables do not affect asset management.Keywords: Asset Management, Organizational Structure, Asset Management Information Systems, Leadership Style, Human Resources Quality, Organizational Culture

The purpose of this study was to examine how Indonesian MNCs (Multinational Companies) disclosed geographic information segment. The significance of this study is highlighted by the effort to empirically investigate the initial impact of Indonesian geographic condition and Indonesian company's behavior to respond that. Descriptive analysis was used to describe how geographic segment was used in Indonesia. The population of this study were 30 multinational companies listed in Indonesia Stock Exchange (IDX) in the period of 2015-2017. The results showed that most companies used LOB, only 18.75% of which used geographic as the main segment. They tend to disclose geographic information consistently in the number and level of specificity. The companies that used it as a secondary segment revealed a geographic basis with details, but not at a geographic level. It is the company's defense mechanism in responding to user needs and threats from competitors. Those findings help to lead a new insight regarding the implementation of segmental disclosure in the future.

This study examines the relationship between stock price crash risk (SPCR) or the risk of a stock price collapse with strategy, practice, and quality of sustainability reports. This research uses archival data and verification methods. Data analysis using descriptive statistics, regression, classic assumption, and path analysis. This phenomenon arose due to the large number of SPCRs which resulted in losses for investors in the capital market. Samples were taken based on judgment sampling and found 304 reporting studied during the period from 2010-2017 (8 years). The outcomes of this study are the strategy and practice of standalone sustainability reports have a positive effect on the quality of sustainability reports. The quality of sustainability reports (SRQ) mediates the strategy and practice of standalone sustainability reports against SPCR.