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All Journal FIAT JUSTISIA: Jurnal Ilmu Hukum Jurnal Penelitian Hukum De Jure Integritas: Jurnal Antikorupsi JURNAL PENDIDIKAN TAMBUSAI JURNAL ILMIAH LIVING LAW Jurnal Riset Bisnis dan Investasi Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Pajak dan Keuangan Negara (PKN) LEGAL BRIEF Jurnal Ekonomi KIAT Educoretax Administrative and Environmental Law Review Journal of Legal and Cultural Analytics (JLCA) Indonesia Law Reform Journal (ILREJ) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Indonesian Journal of Applied and Industrial Sciences (ESA) Priviet Social Sciences Journal Jurnal Hukum dan Sosial Politik Jurnal Dialektika Hukum Journal of Contemporary Law Studies The International Journal of Financial Systems Activa Yuris: Jurnal Hukum Amandemen: Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia Accounting Analysis Journal
Kartiko, Nafis Dwi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Accounting Analysis Journal

 1 
CEO Demographics and Corporate Cash Holdings: Evidence from Banking Companies in Indonesia Firmansyah, Amrie; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 13 No. 3 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i3.17826

Abstract

Purpose: The study examines the impact of CEO demographics on corporate cash holdings in the Indonesian banking industry, focusing on CEO tenure, age, education, and gender. The study considers how regulatory constraints, firm characteristics, and macroeconomic factors shape corporate liquidity decisions. Method: Using data from 46 banking companies listed on the Indonesia Stock Exchange (IDX) from 2004 to 2022, this study analyzes 637 firm-year observations. The Ordinary Least Squares (OLS) regression model assesses the relationship between CEO demographics and cash holdings, incorporating firm-specific and macroeconomic control variables such as firm size, leverage, working capital, inflation, and GDP growth. Findings: The result reveals that CEO tenure negatively affects corporate cash holdings, suggesting that longer-tenured CEOs may optimize liquidity management rather than hold excess cash. CEO education positively influences cash holding, reflecting a stronger understanding of financial management and risk mitigation. In contrast, CEO age shows an insignificant effect, implying that experience and strategic priorities may matter more than age alone. Female CEOs exhibit a negative influence on cash holdings, possibly due to a more cautious financial approach or external governance expectations. Novelty: The study contributes to the literature on corporate liquidity by integrating CEO demographic factors with firm-specific and macroeconomic contexts. It extends the application of the upper echelons theory in a highly regulated sector, demonstrating how leadership traits influence cash management decisions. The research offers valuable insights for regulators, investors, and corporate boards in evaluating CEO profiles when assessing financial policies and risk management strategies.
Can Tax Avoidance Be a Moderator in the Relationship Between Earnings Management and Firm Value? Firmansyah, Amrie; Amanta, Hafiz Putra; Kartiko, Nafis Dwi
Accounting Analysis Journal Vol. 14 No. 3 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i3.34057

Abstract

Purpose: The study examines the effect of earnings management on firm value and investigates whether tax avoidance moderates this relationship in the context of the Indonesian capital market. The research is motivated by concerns about financial transparency and corporate credibility in emerging markets, where weak enforcement and managerial discretion often influence investor confidence. Method: The study uses panel data of 3,835 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange during 2010–2022. Samples were selected through purposive sampling based on data completeness and reporting consistency. Multiple regression analysis is employed to test the proposed hypotheses. Findings:  The result reveals that earnings management significantly reduces firm value, confirming that discretionary financial reporting practices weaken market confidence. Meanwhile, tax avoidance does not strengthen this negative effect, indicating that investors view tax minimization independently from earnings management behavior. Novelty: The study provides empirical evidence from an emerging market showing that tax avoidance does not amplify the adverse market perception of earnings management. The findings emphasize that investor responses in Indonesia are shaped more by earnings quality than tax strategies.
Co-Authors Agustin Widjiastuti Amanta, Hafiz Putra Amrie Firmansyah Anam, Muhammad Syariful Arham, Amardianto Astrid Athina Indradewi Boong, Vicariya Retnowati Fajar Sugianto Gultom, Alex Oktobertus Pandapotan Hanunisa, Salma Zhafira Ismi Fathia Rachmi, Ismi Fathia Mohamad Heykal Mu’min, M. Silahul Riandoko, Riko Rohman, Mohammad Syafi'ur Sanjaya, Niki Siswanto, Carissa Amanda Soegiono, Samuel Putra Stilia, Lilian Yuniar Tedjokusumo, Dave David Tokuyama , Shintaro Yuni Priskila Ginting