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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal Perspektif Ekonomi Darussalam JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business Management and Accounting JIMEKA
Yossi Diantimala
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Corporate Factors Influencing Holding Period of Stock: An Analysis of Market Capitalization Threshold Rizki Putri Nurita Fonna; Yossi Diantimala; Riha Dedi Priantana
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30592

Abstract

Objective – This study examines the effect of corporate factors on holding period of common stock. The main corporate factors tested are information asymmetry, firm value, earnings per share, and other corporate factors– profitability, company size, leverage, and liquidity–are selected as control variables.Design/methodology – The samples consist of 876 observations of companies listed on the Indonesia Stock Exchange for 2017-2020. Samples were grouped using the threshold method based on their market capitalization to capture the different impacts based on certain conditions. To examine the hypotheses, we employed multivariate analysis with the threshold method.Results – The results show that market capitalization contributes to determining the corporate factors' effect on the holding period of stock. Simultaneously, corporate factors affect significantly the holding period of stock. The increases in firm value, earnings per share, profitability, leverage, and corporate size extend the holding period. However, the emergence of information asymmetry precisely motivates investors to accelerate the holding period.Research limitations/implications – This research did not consider the impact of the Covid 19 pandemic on data even it used data for 2020 (at the onset of pandemic). For future reseach, we suggest to consider the issue of the Covid 19 pandemic in examining the effect of corporate factors on holding period of stock.Novelty/Originality – This study differentiates the samples based on their capitalization value as the novelty. Previous research did not classify the sample based on its capitalization value so large-value stocks are treated the same as small-value stocks. Actually, investors treat these three groups of stocks in different ways
Apakah Pengungkapan ESG Penting Bagi Investor? Saripah, Dedek; Diantimala, Yossi; Arfan, Muhammad
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.33033

Abstract

Purpose: This study examines the significance of ESG disclosure for investors as reflected in the company value of Sharia companies listed on the IDX. Methodology/approach: This study analyses listed Sharia companies’ ESG index on the IDX from 2020 to 2022 with a study sample including 146 observations. A multiple linear regression approach is employed to test the hypothesis. Findings: The results show that environmental disclosure does not affect firm value, while the social disclosure aspect shows a significant positive effect. However, the interesting part is that governance disclosure negatively and significantly affects firm value. Practical implications: Sharia companies need to increase their report on social aspects to gain investor support, while it is necessary to be careful in increasing governance disclosure. Companies must pay attention to their financial structures, they must comply with Sharia principles and not decrease the firm value. Originality/value: This study was conducted to bridge the research gap in previous literature regarding the relationship between partial ESG factors and the value of Sharia companies in Indonesia.
The Effect of Trust and Related Party Transaction on Firm Value Raihan Ramadhani; Yossi Diantimala; Muhammad Arfan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p10

Abstract

This study investigates the impact of trust and related party transactions on the valuation of firms, focusing on 185 banking companies listed on the Indonesia Stock Exchange over the period 2016-2020. Employing multivariate analysis to test the hypothesis, the findings reveal that both trust and related party transactions significantly enhance firm value. This suggests that the inclusion of the term 'trust' in the Management Discussion and Analysis (MD&A) report is indicative of a company's commitment to ethical governance and effective management, which in turn boosts investor confidence. Additionally, an increase in debt transactions with related parties facilitates easier access to funding for operational activities and investment expansion compared to the complexities involved in securing loans from external third parties. Keywords: trust, related party transactions, firm value, MD&A
The Demand of Cost of Equity: Is Audit Attributes Matters? Ulhaq, Muhammad Dhia; Diantimala, Yossi; Abdullah, Syukriy
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16732

Abstract

This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit quality. Samples are 588 non-financial companies listed on the Indonesian Stock Exchange for the period 2015- 2020. The results show that auditor industry specialization and audit committee affect audit quality positively significant. However, audit quality has no significant effect on the cost of equity. The role of the audit committee on the relationship between audit quality and cost of equity is not significant either. Auditor tenure negatively significant affects the cost of equity. Therefore, only auditor tenure matters for investors to demand the cost of equity. However, based on the audit committee’s task, we realize a big role of the audit committee in audit quality and cost of equity relationship. We argue that the audit committee has the power to evaluate internal audit and external audits of a firm so the existence of an audit committee provides good signals to capital providers and lenders regarding the credibility of an effective monitoring process and therefore affects the cost of equity
Corporate Tax Responsibility: Analysis of the Role of Companies in Promoting Sustainable Tax Behavior Firanda, Irfan; Diantimala, Yossi; Meutia, Rita
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3178

Abstract

This study aims to analyze Corporate Tax Responsibility (CTR) in Indonesia, specifically how companies disclose tax-related information in their reports. This study focuses on a qualitative content analysis of annual reports and financial statements of companies in Indonesia that have reported their finances using eXtensible Business Reporting Language (XBRL) to the Indonesia Stock Exchange (IDX) and the Directorate General of Taxes (DGT) from 2019 to 2023. The results of the study indicate that Indonesian companies are increasingly aware of their role in the national tax system. It was found that the phrase “Tax Policy” appeared most frequently in the reports, followed by “Tax Reconciliation” and “Effective Tax Rate,” which were consistently disclosed. In conclusion, companies in Indonesia largely comply with mandatory reporting requirements and provide technical details in their financial notes. This study recommends that companies provide a more comprehensive narrative about their tax policies and governance
The Effect Of Corporate Board And Ownership Structure On Financial Performance Abi R. Azira Nasution; Diantimala, Yossi; Yahya, M. Rizal
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1690

Abstract

The study aims to investigate the effect of corporate board and ownership structure on company financial performance during the COVID-19 pandemic, focusing on industries highly affected in Indonesia and Singapore. Using quantitative methods, such as Multiple Linear Regression and considering firm size as a control variable, the study selected a sample through purposive sampling from the listed companies on IDX and SGX. It analysed secondary data from their annual reports between 2018 and 2020. The results show that the board size, board meetings, and managerial ownership positively and significantly affect the company's financial performance in the COVID-19 period. In Indonesia, board size and meetings positively affect a company's financial performance. In Singapore, institutional ownership and managerial ownership have a positive significance on corporate financial performance. Firm size significantly impacts company financial performance for countries in general and Indonesia, while Singapore has the opposite result.
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector Setiawan, Jodi; Diantimala, Yossi; Lautania, Maya Febrianty; Sayuthi, Sayuthi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39348

Abstract

This study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant.
The Influence of Investment Decisions and Corporate Financial Performance on Tax Avoidance: A Cross-country Study Salsabila, Salsabila; Diantimala, Yossi
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 1 (2023): March 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i1.30221

Abstract

This study investigates the influence of investment decisions and corporate financial performance on tax avoidance. We employed mining companies listed on the Asia Pacific Stock Exchanges from 2017 to 2021. The purposive sampling technique was applied to select 40 out of 97 top Australian, Indian, and Indonesian mining companies (200 firm-year observations). To test the hypotheses, the data was then analyzed comparatively using multiple linear regression analysis. The results show that investment decisions and corporate financial performance simultaneously affect tax avoidance. Partially, investment decisions has a significantly positive effect on tax avoidance, and corporate financial performance also has a significantly positive effect on tax avoidance. The results suggest that investment decisions and firm performance motivate managers to tax avoidance.
Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter? Alfarisyi, Naupal; Diantimala, Yossi; Yahya, Rizal; Saleh, Muhammad
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.24694

Abstract

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 with 51 firm-year observations. Using multivariate analysis, this study found that value of biological assets measured by their fair value has a significantly positive effect on firm value, while the disclosure level of biological assets does have impact on firm value. The control variables, namely profitability, leverage, and growth, significantly affect firm value. This study provides a new perspective and empirical evidence in the research topic because this research focuses on the impact of the application of Indonesian statement of financial standard No. 69 regulating fair value of assets and disclosure of biological assets on firm value.
Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis Faisal, Cut Nadhirah; Diantimala, Yossi; Dinaroe, Dinaroe
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19520

Abstract

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR.
Co-Authors Abi R. Azira Nasution Alfarisyi, Naupal Cut Nadhirah Faisal Dana Siswar., Evi Iskandar, Darwanis, Darwanis Darwanis Dinaroe Dinaroe Eka Hasnita Putri Faisal, Cut Nadhirah Firanda, Irfan Fonna, Rizki Putri Nurita Hafiez Sofyani Herisma, Jhon Heru Fahlevi Heru Fahlevi, Heru Hujjatun Munawarah Ilham, Ridha Indayani Jhon Herisma Jumaidi, Maisarah Liza Mutiana M. Rizal Yahya Mangondu, Rizky Maulida, Maya Maya Febrianty Lautania Maya Maulida Meutia, Rita Mirjas Mirjas Mirjas, Mirjas MSA Majid Muhammad Dhia Ulhaq Muhammad Saleh Muhammad Saleh Mulia Saputra Mulia Saputra Mulia Saputra Nasution, Ali Napiah Naupal Alfarisyi Rahimah, Zulaikha Raihan Ramadhani Raudhatul Jannah Ridha Ilham Ridwan Ibrahim Ridwan Ridwan Riha Dedi Priantana Rizal Yahya Rizki Putri Nurita Fonna Rizky Mangondu Safriani Yuara Sahputra, Krishna Saiful Bahri Salsabila Salsabila Salsabila, Salsabila Saripah, Dedek Sayuthi Sayuthi Setiawan, Jodi Sofyan Syahnur Sofyan Syahnur Syukriy Abdullah SYUKRIY ABDULLAH Ulhaq, Muhammad Dhia Wahyuni, Cut Eka Wiladatika Wiladatika Wiladatika, Wiladatika Yahya, Rizal Zuraida Zuraida