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All Journal Diponegoro Journal of Accounting Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi IPSAR (International Public Sector Accounting Review)
Mochamad Yahdi Khairin
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Economics, Econometrics & Finance

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PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, FIXED ASSET RATIO DAN RISIKO PASAR TERHADAP STRUKTUR MODAL Mochamad Yahdi Khairin; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.169 KB)

Abstract

The research aimed to examine the effect of growth opportunity, profitability, fixed assets ratio, and market risk on capital structure. The research uses secondary data sources, data derived from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determined samples used purposive sampling method, which resulted 39 properties and real estate companies, in the period 2010-2012 with a total of 117 observations. Analyzed data used a linear regression analysis, where hypothesis testing is using F test and t-test. Results of the study showed that partially during 2010 to 2012, growth opportunity, profitability and market risk significantly effect with the positive direction of the capital structure, while fixed asset ratio variables have a significant effect with the negative direction of the capital structure.
BOS Funds Keep Being Misused: APIP, What’s Your Next Move? Firmansyah, Amrie; Khairin, Mochamad Yahdi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2920

Abstract

This study aims to analyze the increasing misuse of School Operational Assistance (BOS) funds and evaluate the role of the Government's Internal Supervisory Apparatus (APIP) in its oversight. The main focus of this research is to identify solutions to improve the supervisory system so that BOS funds can be managed accountably and effectively. This study uses a qualitative approach with a literature review method. Data were collected from various sources, such as academic journals, oversight reports, and government regulations related to BOS fund management. The analysis was conducted to evaluate the effectiveness of APIP’s supervision and identify obstacles faced in managing BOS funds at the school level. The results show that APIP’s oversight of BOS funds has not been effective, as indicated by the increasing number of misuse cases. Factors such as limited human resources, poor internet access, and high workloads are major challenges. The synergy between central and regional APIP, the development of an information technology-based supervision system, and the strengthening of oversight culture are needed to address these issues. This research contributes to providing practical recommendations for enhancing the supervision of BOS funds through better collaboration between APIP, the Education Office, and schools. Additionally, this study offers ideas for developing an internet-based management system to improve the accountability and transparency of BOS fund management.
The ESG-tax avoidance nexus in SOEs: Do investment, strategy, and political ties matter Khairin, Mochamad Yahdi; Firmansyah, Amrie
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23638

Abstract

Research aims: This study investigates the effects of the investment opportunity set, prospector business strategy, and political connections on tax avoidance, with ESG disclosure playing a potential moderating role.Design/Methodology/Approach: Using an unbalanced panel of 127 observations from 32 non-financial State-owned enterprises (SOEs), listed and non-listed on the IDX, this research utilizes secondary data from financial and sustainability reports for 2019–2023. Hypothesis testing was conducted via multiple linear regression at a 10% significance level.Research findings: This study indicates that only the prospector business strategy positively influences tax avoidance, while ESG (Environmental, Social, and Governance) disclosure dampens this relationship. In contrast, the investment opportunity set and political connections do not significantly affect tax avoidance, and ESG disclosure does not strengthen nor weaken these relationships.Theoretical contribution/ Originality: This study enhances the application of stakeholder theory, highlighting how ESG disclosure aligns with the ethical and transparent behavior expected in corporate tax strategies.Practitioner/Policy implication: Effective ESG disclosures encourage companies to adopt ethical tax practices, reduce aggressive tax avoidance, and foster transparency.Research limitation/Implication: Limited data on non-listed SOEs, as only 12 firms provided comprehensive financial and sustainability reports, restricts the sample size for these entities.
Political Connection, Public Ownership, Pengungkapan CSR: Peran Moderasi Ukuran Perusahaan Khairin, Mochamad Yahdi; Firmansyah, Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2300

Abstract

Basically, CSR activities are voluntary, but due to regulations set by the government, CSR activities are implicitly mandatory (Xu & Zeng, 2016). The purpose of the government in making regulations related to companies obliged to do CSR is that companies are responsible for the consequences of company operations that may have an impact on the environment and surrounding communities. However, currently the development of CSR disclosure implementation in Indonesia has not been carried out optimally by private companies and state-owned enterprises. According to Nayenggita et al., (2019), the implementation of CSR in Indonesia is currently still carried out based on the perspective of profit sharing which is used to answer desires rather than the needs needed by the community. The purpose of this study is to determine whether political connection and public ownership have an impact on CSR disclosure by using company size as a moderating variable.The data used comes from financial reports and sustainability reports as well as annual reports on state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2020 to 2022. Multiple regression analysis was used to test the hypothesis on the research panel data. The results show that political connection has no effect on CSR disclosure, but public ownership is negatively related to CSR disclosure. The results also concluded that company size can strengthen public ownership. The results also concluded that company size can strengthen the positive effect of public ownership on CSR disclosure.
Co-Authors Amrie Firmansyah Puji Harto