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All Journal Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Research Journal of Business Studies (E-Journal) Integritas: Jurnal Antikorupsi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies
Vera Diyanty
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions Ayuningtyas, Dayinta; Diyanty, Vera
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.480

Abstract

This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates. This study is using 322 firm-year data of firms listed at Indonesia Stock Exchange in 2012-2013 period.This research provides evidence that the ownership by business conglomerates strengthened the negative entrenchment effect in both total of selling-purchasing related party transactions and selling-purchasing related party transactions which come from operating activities. Thus, from the result, it can be presumed that there might be a possibility of agency conflict arised from selling-purchasing related party transactions when a firm is part of business conglomerates.
Determinants of Carbon Emission Disclosure Allam, Gayo Alfani; Diyanty, Vera
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1207

Abstract

This research aims to analyze the determinants of carbon emission disclosure. These determinant factors consist of family ownership, financial slack, social reputation, and industry regulation. The study used 537 observations from 179 samples of public companies in natural resource and manufacturing industries in Indonesia for the year 2012- 2014. The result of this research shows that the average level of carbon emission disclosure is only 6, 25%, which indicates that the awareness about carbon emission issues is still low. The regression result shows that financial slack, social reputation, and industry regulation have a significant positive effect on the carbon emission disclosure level, whereas the family ownership has an insignificant effect on the carbon emission disclosure level. This research can be used as a reference by the regulators and companies for creating regulations and policies to reduce and disclose the companies’ carbon emission in order to achieve the national emission target.
Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance Masripah, Masripah; Diyanty, Vera; Fitriasari, Debby
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.167-180

Abstract

The objective of this study is to analyze the entrenchment effect of controlling shareholder on tax avoidance, as well as looking at the role of family ownership, commissioner effectiveness, audit committee effectiveness and external audit quality. This research is a quantitative research using fixed effects model. Sample of this research is 70 firms with an observation period of 2010 until 2013. This study finds that the entrenchment effect of controlling shareholder has negative effect on tax avoidance. Other test results show that when a family is the controlling shareholder, entrenchment effect of controlling shareholder do not affect on tax avoidance. Board of commissioner and committee effectiveness proved to weaken the relationship between entrenchment effect of controlling shareholder and tax avoidance. However, the role of external quality audit does not prove to weaken the relationship between the entrenchment effect of controlling shareholder and tax avoidance.
HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
Co-Authors Akhmad Syakhroza Allam, Gayo Alfani Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Ayuningtyas, Dayinta Debby Fitriasari Dewo, Setio Anggoro Djakman, Chaerul Hilda Rossieta Masripah Nugroho, Dwiyanjana Santyo P., Galih Seta Ratna Wardhani Rochiyatun, Rochiyatun Suardi, Imelda Sutarti Sutarti Virgiawan, I Putu Yogi Virgiawan, I Putu Yogi Zaman, Adista Anbarani Putri