Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting International Journal of Contemporary Accounting
Prawati, Levana Dhia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
DETERMINANT FACTORS OF FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT: THE EVIDENCE FROM PUBLIC SECTOR IN INDONESIA Prawati, Levana Dhia; Murwaningsari, Etty
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.12469

Abstract

This study aims to examine the effects of spending plan composition elements, regional wealth, local government features, and the characteristics of regional government leaders on the quality of local government financial reports in Indonesia, as well as the moderating effect of financial performance. The research utilized Multinomial Logistic Regression with Pooled Data for hypothesis testing. This analysis draws on 1089 Regional Government Financial Reports from around Indonesia in 2021-2023.We utilize the audit opinion type as an indicator of reporting quality, where an unqualified opinion signifies the highest level of quality, and a disclaimer of opinion indicates the lowest quality. Two ratios were developed based on the financial budget by local government to measure financial performance, which are the Routine Ability Index Ratio (RAIR) and Budget Effectiveness Ratio (BER). The findings of this study, the regional wealth factor, and the proficiency of regional government officials affect the quality of regional financial reporting (FRQ). This research has implications for central government policies in examining the quality of regional financial reporting. The first implication of this study reveals that the wealthier a regional government is, the higher the quality of its financial reporting tends to be. Second, a leader’s years of experience in governing a region influence the quality of his regional financial report.  This implies a longer leadership period influences better performance.
EXPLORING THE IMPACT OF CEO TRAITS ON TAX AVOIDANCE: NARCISSISM, COMPENSATION, AND RISK-TAKING Karina, Mahda; Prawati, Levana Dhia; Naning Putri Utami; Tiffani Angelica Gunawan
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/gfqqta55

Abstract

The research aims to investigate the impact of CEO narcissism, CEO compensation, and CEO risk-taking behavior on tax avoidance, while controlling for profitability, leverage, and firm size. This quantitative study utilizes data from companies listed on the Indonesian Stock Exchange over a three-year period. The sample comprises 35 manufacturing companies, totaling 105 observations, selected based on predetermined criteria. Employing a panel data regression model processed with Eviews version 12 software, the analysis examines the relationships between the variables. The findings highlight that CEO compensation, CEO risk-taking behavior, and profitability have a significant positive effect on tax avoidance practices within the sampled firms. However, CEO narcissism, leverage, and firm size do not demonstrate a statistically significant influence on tax avoidance. The positive relationship between CEO compensation and tax avoidance suggests that higher levels of compensation may incentivize CEOs to engage in tax avoidance strategies to maximize personal financial gain. Similarly, CEOs inclined towards risk-taking may be more likely to pursue tax avoidance practices as part of their broader risk-seeking behavior. These findings underscore the importance of considering executive compensation structures and risk management strategies in understanding corporate tax behaviors. Interestingly, the lack of influence of CEO narcissism on tax avoidance contradicts expectations, indicating that narcissistic tendencies among CEOs may not necessarily drive tax avoidance decisions. Moreover, the non-significant effects of leverage and firm size imply that these factors do not directly contribute to tax avoidance behaviors within the context of the sampled manufacturing companies. Overall, this study contributes valuable insights into the determinants of tax avoidance in Indonesian manufacturing firms and provides implications for corporate governance practices and regulatory policies concerning executive compensation and risk management. Further research could delve deeper into the mechanisms underlying these relationships and explore additional factors influencing tax avoidance behaviors.
Co-Authors Etty Murwaningsari Karina, Mahda Naning Putri Utami Tiffani Angelica Gunawan