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All Journal Jurnal Akuntansi & Auditing Indonesia BAKI (Berkala Akuntansi dan Keuangan Indonesia) TIJAB (The International Journal of Applied Business) JOURNAL OF APPLIED ACCOUNTING AND TAXATION At-Tawassuth: Jurnal Ekonomi Islam Jurnal Bisnis dan Akuntansi Sebelas Maret Business Review Prosiding National Conference for Community Service Project Jurnal Magister Akuntansi Trisakti Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Journal of Finance and Islamic Banking
Muhammad Taufik
Department Of Accounting, Universitas Internasional Batam, Batam, Indonesia
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Analysis of Governance Diversity and Audit Characteristics on Profitability Muhammad Taufiq; Devi Fadila
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2872

Abstract

This study investigates governance diversity-consisting of female members and national diversity in the board of directors and audit characteristics-consisting of quality and audit tenure on profitability with two proxies, return on assets (ROA) and return on equity (ROE). The investigation uses a stewardship theory to explain the effectiveness of the fiduciary relationship between governance and stakeholders. The regression technique uses panel data with 2.151 data from companies listed on the Indonesia Stock Exchange in 2015-2019. This study demonstrates that audit quality has adverse implications for ROA, while other variables have no effect. It`s findings consistent that female members and audit quality reduce fiduciary relationship-meanwhile national diversity and audit tenure do not have any effect on ROE. This study laid to prove the rating of bad corporate governance and suggests to make disruption in corporate governance characteristics.
Does BOC`'s Characteristics Moderate The Effect of Corporate Social Responsibility on Performance? Muhammad Taufik; Tommy William
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3236

Abstract

This study investigates the moderation of BOC`'s size and education level the relationship between corporate social responsibility (CSR) and performance which is proxied on Tobins Q, ROA, and ROE. The investigation was observed using the resource dependency theory (RDT) and stakeholder theory paradigms. Data were collected from mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total of 735 data and regressed using panel data techniques. The insignificant effect was found between CSR towards Tobins Q and ROA that indicate mining company focused on reputation and comply to regulatory than moral values. Meanwhile, CSR has significant effects to increase ROE that indicates mining companies tend to approach capital owners. BOC`'s size was unpredispose to moderate between CSR and Tobins Q, ROA, ROE that confirm BOC dodge CSR around. The extremity point is BOC`s education level has negative moderate between CSR and Tobins Q. The key strength of this work adds to the growing literature body of BOC`s characteristics moderate CSR on performances types and has demonstrated the impartiality in CSR.
Co-Authors Agnes Imelia Chong Amira Adfiani Andryanto Andryanto Antony Antony Caney Anges Celina Tan Cing Mei Clarita Valeria Sugianto Desi Mulyati Devi Fadila Elian Nevi Novita Febriana Situmorang Firman Adiyasa Gideon Benhans Grace Geovanni Herman Herman Hesniati Hesniati Jaslin Jaslin Jessica Jessica Jessie Fircayanthi Oh Joey Joey Jonathan Jonathan Jonathan Jonathan Juliana Manurung Julianti Julianti Julianto Julianto Junita Junita Kelly Kelly Kendri Setiawan Krisyadi, Robby Lindawati Lindawati Louisky Chua Marheni, Dewi Khornida Mirza Salman Pahlavi Muliana Muliana Nabila Dea Alifia Nadiah Khairunnisa Artanti NICKEN DESTRIANA Novi Aprillia Nurhalisa Nurhalisa Rano Ardiansyah Ricko Marthin Ricky Wijaya Sarah Hanifa Saralena Mareosta.M Sepbianto Sepbianto Silvyani Silvyani Sunpho Sunpho Suwandi Suwandi Tommy William Vivi Vivi Viviana Viviana Viviani Viviani Vladimir Lim Winata Clevertan Yandi Suprapto yessica step Yessica Stephanie Lim