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All Journal Journal of Accounting and Investment JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Agustin Setya Ningrum
Department of Accounting, Universitas Indonesia, Depok.
Economics, Econometrics & Finance

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A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management Agustin Setya Ningrum; Ratna Wardhani; Aria Farah Mita
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.688 KB) | DOI: 10.18196/jai.2003124

Abstract

The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the number of analysts who follow the companies. The existence of analysts will increase the role of oversight of the company, which will decrease earnings management practices. This study is a cross-country study using 3.786 firm years of entities among 30 countries. This study proves that there is indirect positive effect of IFRS adoption level on earnings management, through an increase of analyst coverage. Increase of analyst coverage will push companies to do earnings management practices. This study also confirms that IFRS adoption level has direct negative effect on earnings management. This paper develops new measurement of the IFRS adoption level based on information presented in the IFRS Jurisdiction Profile published by the IFRS Foundation. This measurement is different from previous studies, which generally use dummy variables. More than 100 countries have submitted the IFRS Profile to IFRS Foundation in 2012.  Therefore, we can measure the level of IFRS adoption in many countries. This measurement becomes an additional contribution to further studies.
Tinjauan Komprehensif atas Peraturan Pembatasan Interest Deductions and Other Financial Payments di Indonesia Nurul Ismah; Agustin Setya Ningrum
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.357 KB) | DOI: 10.30871/jaat.v5i1.1443

Abstract

Tujuan penelitian ini adalah meninjau aspek dalam BEPS Action Plan 4 yang direkomendasikan oleh OECD dan G20 terhadap peraturan terkait pembatasan interest deductions and other financial payments di Indonesia. Penelitian ini juga membandingkan aspek tersebut dengan negara-negara OECD dan G20 serta mengidentifikasi potensi penerapan BEPS Action Plan 4 dalam mengatasi base erosion and profit shifting. Penelitian bersifat analisis kualitatif deskriptif, yang dilakukan melalui wawancara, tinjauan literatur, dan simulasi perhitungan potensi penerapan BEPS Action Plan 4 dengan menggunakan data wajib pajak tahun 2015. Berdasarkan hasil penelitian disimpulkan bahwa peraturan pembatasan interest deductions and other financial payments di Indonesia sudah memenuhi 6 dari 7 aspek, tetapi dalam bentuk pendekatan berbeda. Peraturan perpajakan negara-negara yang ditinjau telah memenuhi aspek-aspek tersebut dengan penyesuaian karakteristik negara. Kombinasi antara fixed ratio melalui DER dan BEPS Action Plan 4 dapat mengatasi praktik BEPS dengan lebih baik karena saling menutupi kelemahan masing-masing pendekatan. Komitmen mengadopsi rekomendasi best practice diperlukan demi terwujudnya kesamaan perlakuan perpajakan melalui harmonisasi peraturan perpajakan di Indonesia dan negara lainnya.
Co-Authors Nurul Ismah Ratna Wardhani