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Oktavia Oktavia
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Journal : Jurnal Akuntansi

 1 
DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Oktavia, Oktavia; Siregar, Sylvia Veronica N.P.; Djakman, Chaerul D.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.339 KB) | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia Oktavia, Oktavia
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.697

Abstract

This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing companies and panel data analysis, this study finds evidence that: (i) The busyness level of independent directors and audit committee have a positive effect on tax avoidance activities. This indicates that the more positions or jobs hold by independent directors and audit committees, thus their duties to monitor the company may be neglected and in turn they are unable to detect that the company is engaged in aggressive tax avoidance; (ii) Political connections of independent directors and audit committees have a positive effect on tax avoidance activities. This suggests that independent directors and audit committees can take advantage from their political connections to make a politics lobby that can reduce the corporate tax burden.
Co-Authors Agrina Agrina Agus Setiadi Agus Susanto Andhita, Miranti Anisa, Tasya Nurul Aprianif, Aprianif Asep Ririh Riswaya Binar Ariamukti Brigita Dilla Savirach Budiman, Dheni Apriantsani Buston, Erni Cahyo Hermanto Dadi Rosadi Desmawati Desmawati Diana, Fitri Diananda, Amita Djakman, Chaerul D. Dwi Martani Eka Sari, Eka Elis Setiawati, Elis Emalia, Lilis Estralita Trisnawati Fahmi, Miftah Feri Alpiyasin Firmaniar, Eviamanasye Firmansyah, Robi Fitri, Ade Zoraya Gunarti Gunarti* Hamidah . Handayani, Melani Fitriya Hanipah, Rizka Herni Kurniawati Hernita Matana Huzaziah, Euis Ida Ayu Putu Sri Widnyani Ikha Safitri Indah Puspita, Indah Iskandar, A. AR. Rakhmansya Isnawati Isnawati Iva Sarifah Jaelani, Jaelani Jajat sudrajat Jannah, R. H Jumaini, Jumaini Kulsum, Dewi Umu Kusumaningsih, A. Kusumaningtias, R. Magdalena, Febriani Cristina Susianti Marbun, Serliana Hotmariska Mardhatila, Anisa Maulidya, Riska Mega Sari Juane Sofiana Melani Fitriya Handayani Muh. Ikbal Arif Muh. Syafiq Marzuqi Muhammad Riziq Noval Mursawal, Asri Nanang Suciyono, Nanang Noval, Muhammad Riziq Novi Novi Novita Febriany Nurdiansyah, Syarif Irwan Nurhany, Ade Zahwa Nurwijayanti Pardosi, Sariman Parea Rusan Rangan Pauzan Efendi Priski Yohana Sihombing Randika Reski Patabang Ria Savitri Riasvalena, Ria Risanti, Rini Rizka Hanipah Ronal Kurniawan Ruhban, Andi Rumaisha, Alya Ruqiah Ganda Putri Panjaitan SADIYAH, KHALIMATUS Saptono, Ari Saragih, Amudi Pandapotan Septian Bayu Kristanto Sihombing, Priski Yohana Sri Wahyuni Stella Florensia Subagyo Subagyo Subagyo Subagyo Sundari, Silma Syafiq Marzuqi Sylvia Veronica Siregar Tatianningsih Tatianningsih Tay, En tiara anggia dewi, tiara anggia Toni Kusnandar Tri Kusmita Utami, Rizka Wardani Rahayu Warsidah, Warsidah Waskito, Prayogi Widyastuti, Hesty Winna Daniella Kadiman Yusuf Limbongan Zwengli Lodi Honta