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All Journal Wahana Riset Akuntansi Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi Siber Journal of Advanced Multidisciplinary Manaruko: Jurnal Pengabdian Masyarakat
Helmy, Herlina
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Humanities Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Journal : Wahana Riset Akuntansi

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Tax Avoidance: The Role of Managerial Ability and CEO Overconfidence Tuljannah, Aulia; Helmy, Herlina
Wahana Riset Akuntansi Vol 11, No 2 (2023)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v11i2.124639

Abstract

AbstractPurpose – The purpose of this study is to examine the effect of CEO managerial ability and overconfidence on tax avoidance.Design/methodology/approach – The study was conducted on 120 annual reports of mining sector companies listed on the Indonesian Stock Exchange (IDX) from 2017-2021. Multiple regression was used to test the hypotheses. Tax avoidance was measured by CETR. Managerial ability was measured by firm efficiency and CEO overconfidence is measured by five proxies related to company-specific scores.Findings – This study shows that managerial ability has negative significant effect on tax avoidance. The results reveal that CEO overconfidence has no significant effect on tax avoidance. Managers with high managerial ability will not only increase profits in the short term, but also consider the company's survival in the long term, so; they will reduce tax avoidance activities. Meanwhile, CEO's overconfidence cannot influence the tax management that has been determined by the company.Originality/value– This study attempts to fill the gap in the literature about the influence of management attributes on company decision making in tax avoidance activities. This study indicates that the tax avoidance decision in the company cannot be explained by the executive's psychological characteristics only.Research limitations/Implications – This research is limited to how tax avoidance is influenced by managerial ability and overconfidence in decision making with characteristics related to psychological and internal factors. Future research can add other factors such that can influence decision making in conducting tax avoidance, such as rewards, experience, performance measures and other factors. This study has implications in decision making for policymakers in relation to designing future tax systems to reduce the possibility of companies engaging in tax avoidance practices. Companies are also required to be more transparent in disclosing their performance in generating income to avoid tax avoidance activities.Keywords: Managerial ability, overconfidence, tax avoidance.Article Type: Research Paper. 
The Impact of Risk Disclosure Tone and Institutional Ownership on Firm Value Ningrum, Wulan Kesuma; Helmy, Herlina
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.130613

Abstract

Purpose – This study aims to examine the impact of risk disclosure tone and institutional ownership on firm value in manufacturing companies within the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange for the period 2020-2022.Design/methodology/approach – This study is a causal research utilizing a quantitative approach. The population for this research includes all manufacturing companies in the food & beverage and chemical subsectors listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The sampling method employed is purposive sampling.Findings – The results of this study find that the tone of risk disclosure and institutional ownership have no effect on firm value.Originality/value –  This study provides a novel contribution to the literature on the tone of risk disclosure and institutional ownership in relation to firm value. First, it enriches the existing literature on the tone of risk disclosure, which remains limited in emerging markets, particularly in Indonesia, by utilizing a measurement approach that differs from similar studies. Second, this research broadens the examination of institutional ownership, which has been widely studied but has produced diverse results.Research limitations/implications – The results of this study indicate that the tone of risk disclosure and institutional ownership do not affect firm value. The limited generalizability of the sample and research period in this study may provide an opportunity for further research. Future studies could explore a broader range of industries, longer time periods, or different geographic regions to enhance the generalizability of the findings and provide deeper insights into the relationship between these factors and firm value. 
Co-Authors Ar Rezzy, Muhamad Fazra Azzahra, Azzahra Betavia, Ade Elsa Charoline Cheisviyanny Delvia, Selvina Dian Fitria Handayani Efrizal Syofyan Fauziah, Latifa Fitra, Halkadri G Putra, Hendra Husnil Khatimah Lili Anita Nabit, Muhammad Nayang Helmayunita Ningrum, Wulan Kesuma Nurzi Sebrina Perengki Susanto RAFIKA DURI, RAFIKA Randa, Ridho Aulia Sariyanah, Sariyanah Serly, Vanica Silaen, Yosep Harry Kristian Syahrizal Syahrizal Tuljannah, Aulia