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All Journal Jurnal ULTIMA Accounting EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Kontemporer Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Pamungkas, Pria Aji
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Economics, Econometrics & Finance Social Sciences

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DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK? Firmansyah, Amrie; Pamungkas, Pria Aji; Prakosa, Dani Kharismawan; Purwaka, Adhitya Jati; Bachtiar, Muchamad Izaaz Hannun
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i2.263

Abstract

Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.
APAKAH AGRESIVITAS PAJAK MENURUNKAN TINGKAT KEINFORMATIFAN LABA PERUSAHAAN? Pamungkas, Pria Aji; Firmansyah, Amrie
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i1.2029

Abstract

Abstract” This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness
Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia? Firmansyah, Amrie; Pamungkas, Pria Aji; Zainuddin, Fardan Ma’ruf
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p1-12

Abstract

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK? Firmansyah, Amrie; Pua Geno, Muchamad Rizal; Pamungkas, Pria Aji; Fauzi, Irfan; Bachtiar, Muchamad Izaaz Hannun
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3362

Abstract

Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures. Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT, AND COST OF DEBT: DOES CAPITAL STRUCTURE MATTER? Firmansyah, Amrie; Prakosa, Dani Kharismawan; Al ‘Alam, Muhammad Panji Anugerah; Pamungkas, Pria Aji; Geno, Muchamad Rizal Pua; Fauzi, Irfan; Bachtiar, Muchamad Izaaz Hannun
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.11734

Abstract

This study looks at how accrual and real earnings management affect the cost of debt. This study also considers capital structure as a moderating variable. This quantitative study draws on data from the financial statements of manufacturing businesses listed on the IDX from 2016 to 2020. The research data was gathered from www.idnfinancial.com. Purposive sampling is employed in this study, with a sample size of 565 observations. Multiple linear regression analysis was employed to evaluate hypotheses with panel data. According to this study, accrual earnings management is unrelated to the cost of debt. Meanwhile, real earnings management correlates favorably with the cost of debt. The moderating influence of capital structure is often missing or minor in the link between real earnings management and the cost of debt. This research enriches the knowledge discussing the hazards of earnings management performed by managers in organizations with specific debt levels.
Co-Authors Al ‘Alam, Muhammad Panji Anugerah Amrie Firmansyah Bachtiar, Muchamad Izaaz Hannun Geno, Muchamad Rizal Pua Irfan Fauzi Prakosa, Dani Kharismawan Pua Geno, Muchamad Rizal Purwaka, Adhitya Jati Zainuddin, Fardan Ma’ruf