Articles
<![CDATA[Corporate Governance and Firm-Specific Crash Risk: Evidence from Indonesian Firms in 2016 ]]>
<![CDATA[Yosua Sihombing]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v19i1.301
<![CDATA[This research is aimed at investigating whether several dimensions of corporate governance mechanism, namely family ownership, accounting opacity, and Board of Commissioners effectiveness, have effect on one-year-ahead stock price crash risk. Hypothesis test is conducted in 2017 using cross section regression analysis with 277 samples of non-financial firms listed on Indonesia Stock Exchange in 2016. The result of this research does not show that family ownership and accounting opacity have any effect on firm-specific crash risk. Moreover, the result of this research finds that Board of Commissioners effectiveness has negative effect on firm-specific crash risk. This finding supports the notion that sound corporate governance system increases monitoring activities. This, in turn, decreases the tendency of managers to hide and accumulate bad news from outsiders. Hence, reducing firm-specific crash risk. Penelitian ini bertujuan untuk menginvestigasi apakah tiga dimensi mekanisme tata kelola perusahaan, kepemilikan keluarga, accounting opacity dan efektivitas Dewan Komisaris, berdampak terhadap 1-year-ahed stock price crash risk. Penelitian ini menemukan bahwa efektivitas Dewan Komisaris berpengaruh negatif terhadap firmspecific crash risk. Temuan ini mendukung suatu pernyataan bahwa sistem tata kelola perusahaan yang baik dapat meningkatkan kegiatan pemantauan. Hal ini pada akhirnya akan mengurangi kecenderungan manajer untuk menyembunyikan berita buruk dari outsiders. Namun Demikian, penelitian belum ditemukan bukti yang mendukung hubungan antara kepemilikan keluarga dan opacity akuntansi dan firm-specific crash risk.]]>
<![CDATA[Kepemilikan keluarga, hubungan politik dan family aligned board terhadap implementasi tata kelola perusahaan ]]>
<![CDATA[Bayu Wirawan]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol18.iss2.art5
<![CDATA[Tujuan penelitian ini untuk menganalisis dampak dari kepemilikan keluarga, family aligned board dan hubungan politik terhadap implementasi tata kelola perusahaan. Penelitian ini berpendapat bahwa perusahaan dengan kepemilikan keluarga memilih a board berdasarkan pada hubungan keluarga untuk melindungi niat mereka dan memutuskan kebijakan memaksimalkan kekayaan mereka. Hal ini akan mempengaruhi implementasi dari tata kelola perusahaan yang baik. Sampel dalam penelitian ini adalah perusahaan non keuangan tahun 2012. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif terhadap family aligned board dan memiliki hubungan negatif terhadap implementasi tata kelola perusahaan. Selanjutnya, hubungan politik tidak memiliki pengaruh negatif terhadap implementasi tata kelola perusahaan.Kata kunci: Perusahaan kepemilikan keluarga, family aligned board, hubungan politik, tata kelola perusahaan]]>
<![CDATA[Pengaruh entrenchment effect terhadap kualitas audit dan peran efektivitas komite audit ]]>
<![CDATA[Herlina Tri Utami]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol19.iss2.art5
<![CDATA[Penelitian ini bertujuan untuk menginvestigasi negative entrenchment effect dari pengawasan shareholder pada kualitas audit dan peran efektifitas komite audit. Penelitian ini berpendapat bahwa potensi konflik keagenan disebabkan oleh negative entrenchment effect dari pengawasan shareholder mampu dalam mempengaruhi pemilihan kantor akuntan publik antara big four, second tier and third tier, yang akan mempengaruhi kualitas audit. Sampel dari penelitian ini yaitu perusahaan manufaktur yang terdaftar dalam Indonesian stock exchange dari tahun 2010- 2013. Penelitian ini memberikan bukti pengaruh positif antara negative entrenchment effect pada pemilihan sebuah kantor akuntan publik yang memiliki kualitas tinggi. Meningkatnya konflik keagenan disebabkan oleh negative entrenchment effect, probabilitas dari pemilihan sebuah kantor akuntan publik yang berkualitas tinggi juga meningkat. Sebagai tambahan, penelitian ini juga memberikan bukti bahwa efektifitas dari komite audit dapat melaksanakan manajemen untuk probabilitas pemilihan sebuah kualitas audit yang tinggi yang disebabkan oleh negative entrenchmet effect. ]]>
<![CDATA[Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions ]]>
<![CDATA[Dayinta Ayuningtyas]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 19, No 3 (2016): December 2016 - March 2017 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v19i3.480
<![CDATA[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.]]>
<![CDATA[Determinants of Carbon Emission Disclosure ]]>
<![CDATA[Gayo Alfani Allam]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 22, No 3 (2019): December 2019 - March 2020 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v22i3.1207
<![CDATA[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.]]>
<![CDATA[Does the pyramidal ownership mechanism negatively affect the firm’s performance? ]]>
<![CDATA[Vera Diyanty]]>
<![CDATA[ Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016 ]]>
Publisher : <![CDATA[STIE Perbanas Surabaya ]]>
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DOI: 10.14414/jebav.v19i2.467
<![CDATA[This research aims to evaluate the effect of family control, which is obtained through both direct or pyramidal ownership mechanism, and company performance. It also examines the mediating effect of founder leadership as represented by founding family members occupying the top management position and the effectiveness of Board of Commissioner. This study used Ordinary Least Square regression for the data analysis with 670 data as the sample from 134 sample companies from year 2009 to 2013. The results show that family control through direct ownership mechanism enhances company performance (alignment effect). On the other hand, family control through pyramidal ownership mechanism weakens company performance (entrenchment effect). The results also show that founder leadership boosts the alignment effect and limits the entrenchment effect. However, this research fails to confirm the role of the effectiveness of the Board of Commissioner in increasing the alignment effect and limiting the entrenchment effect.]]>
<![CDATA[PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Vera Diyanty]]>;
<![CDATA[Eliza Fatima]]>;
<![CDATA[Akhmad Syahroza]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2018.v2.i2.3941
<![CDATA[This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4.]]>
<![CDATA[Auditors’ Communication with Audit Committee: Evidence from Indonesia ]]>
<![CDATA[Eliza Fatima]]>;
<![CDATA[Sylvia Veronica Siregar]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.42482
<![CDATA[The aim of this study is to explore the auditors’ communication with those charged with governance (TCWG). Specifically, we examine the communication between auditors and the audit committee on the audit of financial statements in the year 2020 in the Indonesian setting. We use questionnaires to collect the data. Our samples are 72 audit committee members from various industries. We find that most of the auditors have discussed the matters that are required by the audit standards. However, we find that almost ten percent of the respondents reported that there was no kick-off meeting before the start of the audit process. The absence of a kick-off meeting may indicate that the audit plan is not communicated in a timely manner to the audit committee. We also find that face-to-face communication through a meeting is preferred to written communication most of the time.]]>
<![CDATA[Evaluasi Budaya Risiko Menggunakan Risk Culture Aspect Model : Studi Kasus Pada Direktorat Jenderal X ]]>
<![CDATA[Rumaisha Nur Azria]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.6604
<![CDATA[Berdasarkan peraturan manajemen risiko Kementerian X tahun 2022, budaya risiko menjadi elemen baru dalam kerangka manajemen risiko Kementerian X. Direktorat Jenderal X memerlukan rancangan pembangunan budaya risiko guna memenuhi peraturan tersebut. Penelitian ini bertujuan untuk memetakan persepsi pegawai terhadap risiko guna mengembangkan desain penguatan tata kelola budaya risiko di Direktorat Jenderal X. Penelitian ini merupakan studi kasus dengan pendekatan triangulasi. Pengumpulan data diperoleh melalui kuesioner, dokumen, dan wawancara. Penelitian ini menggunakan kerangka Risk Culture Aspect Model oleh The Institute of Risk Management (2012) untuk mengevaluasi budaya risiko. Penelitian ini berhasil mendapatkan respon survei dari 238 responden. Hasil penelitian ini mengungkapkan bahwa tone at the top dalam aspek “mengatasi berita buruk” terkait fraud belum konsisten terlihat dari sikap pimpinan maupun pegawai serta belum terdapat mekanisme reward and punishment untuk pengambilan keputusan risiko. Sehingga, desain penguatan budaya risiko pada penelitian ini berfokus pada penyampaian informasi risiko dan pembentukan perilaku risiko pegawai.]]>
<![CDATA[Do Tax Rates Encourage Profit Shifts By Multinational Companies In Indonesia ]]>
<![CDATA[Eko Setiawan]]>;
<![CDATA[Vera Diyanty]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i2.5415
<![CDATA[Due to the COVID-19 pandemic, many companies have experienced a decline in financial performance which has the potential to cause financial difficulties. While the government has provided stimulus to help, there are concerns about increasing tax avoidance efforts and profit-shifting practices with businesses transitioning to digital models. However, there is a view that companies may prefer ethical behavior to safeguard their reputation in the midst of a crisis. This study analyses profit-shifting behaviour by multinational companies in Indonesia before and during the COVID-19 pandemic, focusing primarily on the effect of differences in Indonesia's income tax rates on average rates in countries where the group of companies operates. Descriptive analysis is used in this study to provide an overview and general information about the data obtained in the field which is a research variable and will be used as analysis material to answer research questions. The research sample involved 163 companies listed on the Indonesia Stock Exchange and met certain criteria, such as the calculation of corporate income tax according to the Income Tax Law and the exclusion of certain sectors. Data was analyzed for the period 2017-2022, covering the period before and during the COVID-19 pandemic, as well as changes in tax rates in Indonesia. The results show that the difference in Indonesia's corporate income tax rate with the average tax rate in the country where multinational companies operate has a negative and significant effect on profit before tax.]]>
