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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Proaksi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Riset Akuntansi dan Keuangan Indonesia
Handayani, Rr. Sri
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Economics, Econometrics & Finance Education

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Journal : Riset Akuntansi dan Keuangan Indonesia

 1 
Do The Investors React to Risk Management Disclosure? (an Empirical Study on Companies in Property, Real Estate, and Building Construction Industry Listed on The Indonesia Stock Exchange Period 2016 - 2018) Novitasari, Putri; Handayani, Rr. Sri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.10406

Abstract

The purpose of this research is to examine the quality of risk management according to investor reactions in property, real estate, and building construction companies listed on Bursa Efek Indonesia (BEI) in 2016-2018. The reaction of investors in this research is indicated by stock returns. In addition, this research also examines wider and more complete disclosure of the company can reduce information asymmetry with investors to make investment decisions. Based on the signaling theory, companies that disclose more information will be used as good news by investors and getting a positive reaction. The population in this research are property company, real estate company, and construction building company which registered on Bursa Efek Indonesia (BEI) in 2016 – 2018. This research is using a sampling method (purposive judgment sampling) for getting 25 from 74 company which registered on Bursa Efek Indonesia (BEI) with 75 samples. This research using multiple regression analysis.The results from the research provided that the disclosure of operations risk and empowerment risk has a positive and significant effect on stock returns while strategic risk, integrity risk, and information processing and technology risks have no significant effect on stock returns. According to this result provided that more disclosure on operations risk management and the risk of corporate empowerment can affect stock returns as a form of investor reaction, while the things that companies need to pay attention to in voluntary disclosure as additional are influence of strategic risk disclosure, integrity risk, and information processing and technology risks.
Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020) Saputri, Risma Talia; Handayani, Rr. Sri
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20702

Abstract

This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic. The independent variables of this study are the company characteristics (profitability, capital intensity, inventory intensity, and company size) and corporate governance (independence the board of commissioners and audit committee size). The dependent variable of the study is tax aggressiveness measured using the Effective Tax Rate (ETR). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange period 2019-2020. The sampling method used was purposive sampling and obtained a total sample of 176 firm-years of observation with certain criteria. This study uses multiple regression analysis and chow test with SPSS 25 software. Based on results of the t-test, there was a positive effect profitability on tax aggressiveness before and during the pandemic, there was a positive effect company size on tax aggressiveness before the pandemic, there was a negative effect audit committee size on tax aggressiveness before and during the pandemic. However, it is not proven company size had an effect on tax aggressiveness during the pandemic. Meanwhile, capital intensity, inventory intensity, and independence the board of commissioners have not been shown an impact on tax aggressiveness before and during the pandemic. Then, the findings chow test found there was no difference effect of the six independent variables on tax aggressiveness before and during the pandemic.
Co-Authors Amalia, Nia Imam Ghozali Mohammad Fahmi Shodiq, Mohammad Fahmi Mubarika, Natatsa Rizqina Novitasari, Putri Rahmawati, Nursakinah Bina Retno Wulansari Saputri, Risma Talia Susherwanto, Adi Sutanto Sutanto Warsito Kawedar