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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Pemberdayaan Ekonomi Jurnal Fairness Serat Acitya Jurnal Pengabdian Mandiri
Midiastuty, Pratana Puspa
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Ilomata International Journal of Tax and Accounting

 1 
The Effect of Earnings Management on Dividend Policy: Concentrated Ownership and Audit Committee Expertise as Moderating Variables Anggraini, Shabira Dwi; Suranta, Eddy; Midiastuty, Pratana Puspa
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.975

Abstract

Dividend policy is one of the important decisions of a firm where this dividend policy is an important consideration for shareholders as an indicator of the firms success in managing the capital invested by investors. This study aims to provide empirical evidence of how earnings management affects dividend policy, then whether concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy. The research sample is a manufacturing company with a period of 2018-2022. The sample selection used a purposive sampling approach so that the total observations amounted to 128 observations. The results showed that earnings management has a remarkable effect on dividend coverage, concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy in an effective way. The effect proves that managers have the discretion to choose accounting methods to file better earnings as a way to signal the success of the firms management and on the other hand earnings control benefits focused ownership so that earnings management and concentrated ownership are complementary. This observation contributes to signal theory and firm theory in explaining the earnings control movement and focused ownership as moderating variables in explaining the relationship between earnings management and dividend coverage. The real implication of this research is that it can be used as a consideration for firms in making decisions regarding the proportion of dividends distributed, and can be a review tool for investors in investing.
The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates Kinanti, Syahfira Putri; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.999

Abstract

This study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares.
Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange Syahputri, Widia Dwi; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1000

Abstract

Covid-19 has an impact on the decline in firms performance. Several previous studies have found that companies strive to sustain performance through earnings management practices. Earnings management that can be performed in a company includes accrued earnings management and real earnings management. Previous studies have only focused on the differences in earnings management during the pandemic using accrual earnings management. So that in this study, apart from using accrual earnings management, it also adds real earnings management. This study aims to offer empirical insight into variations in earnings management during the Covid-19 period. This duration is divided into three distinct phases: pre, during, and post-Covid. Focusing on the 2017-2022 timeframe, this study specifically examines companies in the hotels and tourism subsector. The hypothesis was tested with a paired sample t-test. The findings showed no disparity in accruals earnings management in the pre, during, and post-Covid periods. However, the analysis showed significant differences in abnormal real earnings management related to production and discretionary factors before, during, and after the Covid-19 outbreak. Notably, abnormal real earnings management in production remains consistent before and after, as well as during and after the pandemic. In addition, discretionary abnormal real earnings management shows no difference before and during Covid-19 or during and after the pandemic. The practical implication is that post-Covid-19 pandemic firms actually carry out higher real earnings management as an effort to maintain or as a result of the decline in firms performance during the Covid-19 pandemic.
Co-Authors agus rahmat Andina, Ariana Satri Anggraini, Shabira Dwi Dianty, Andini Tiara Edy Suranta Fachruzzaman, Fachruzzaman Fitranita, Vika Fitri, Via Rafiqa Hanafi, Fachruzzaman Heryawati, Elma Indrian, Rini Indriani, Rini jovy, muhammad jovy shidqy Kamaludin Kamaludin Kinanti, Syahfira Putri Kurniawan Kurniawan Lestari, Ikhlazia Indah Nadia, Refika Nikmah Nikmah Putra, Danang Adi Putriani, Eva Riansyah, Febi Aji Robiansyah, Anton Robinson robinson Saiful Saiful Setiorini, Hesti Suranta, Eddy Syahputri, Widia Dwi Zara, Zebby