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All Journal DEDIKASI PKM Abdimisi Indonesian Financial Review AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Innovative and Creativity Perwira Journal of Economics and Business (PJEB)
Syamsul Asmedi
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH TAX INCENTIVE, POLITICAL COST DAN PENILAIAN EKUITAS TERHADAP KONSERVATISME AKUNTANSI: ( Studi Empiris Pada perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia tahun 2018-2022) Shiva Destiani Adjie; Syamsul Asmedi
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.273

Abstract

This study aims to test and prove empirically about tax incentive, political cost and equity valuation on accounting conservatism partially or simultaneously. The independent variables in this study are tax incentive, political cost and equity valuation, the dependent variable used is accounting conservatism. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 research period. The sampling technique in this study used purposive sampling. The total companies sampled were 13 companies, the analysis method used linear and logistic regression. Based on the partial test results, it shows that tax incentive, political cost has a significant positive effect on accounting conservatism, while equity valuation has no significant effect on accounting conservatism. Simultaneously, the independent variables of tax incentive, political cost, and equity valuation affect the dependent variable of accounting conservatism with a Nagerkelke R Square value of 14%.
The Effect of Capital Structure and Audit Committee on Earnings Quality Dinne Febriane; Syamsul Asmedi
Indonesian Financial Review Vol. 6 No. 1 (2026)
Publisher : Yayasan Pendidikan Penelitian dan Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v6i1.128

Abstract

This study examines the effects of capital structure and audit committee on earnings quality in industrial companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach and panel data regression with the Random Effects Model, the study analyzes 14 companies with 70 firm-year observations. Earnings quality is measured using a logarithmic transformation, while capital structure is measured by the debt-to-equity ratio and audit committee by the number of members. The results show that capital structure has a positive but insignificant effect on earnings quality (p = 0.0602), while the audit committee has a negative but insignificant effect (p = 0.1812). The simultaneous effect is also insignificant (p = 0.0586). These findings indicate that capital structure and audit committee size alone are insufficient to explain earnings quality.
Co-Authors Aat Sutihat Aditya Riky Nugroho Antania Shinta Yuwono Dinne Febriane Hari Stiawan INDRA IMAN SUMANTRI Indri Yani Iwan Henri Kusnadi Maulida, Sofia Napisah Napisah Rini Ariyanti Rizka Rismawati Rizky Wulandari Rosdiana Komalasari Shiva Destiani Adjie Siti Mundiroh Suripto Suripto Syarifudin Syarifudin Yanuar Latief