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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Profita : Komunikasi Ilmiah dan Perpajakan Studi Akuntansi dan Keuangan Indonesia (SAKI)
Luciana Haryono
Universitas Prasetiya Mulya
Economics, Econometrics & Finance

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The Diversity of Board of Directors Characteristics and Firm Value Jonathan Steven John; Ricky Raharja Sudiono; Luciana Haryono; Yang Elvi Adelina
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): 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.v5i2.2405

Abstract

The research contributes to provide insights on how characteristics of board of directors can affect firm value by analyzing board characteristics such as gender diversity, age and educational background to firm value of public firms in Indonesia. Generational diversity is being considered as an independent variable as it has never been assessed in Indonesia. Resource dependence theory and upper echelons theory are used in this research among other available concepts to explain the impact of board characteristics during the decision-making process and its access to resources. ROA is used in this research as the profitability approach indicator of firm value, while Tobin’s Q is used as the market approach indicator of firm value. Samples used in this research amounts to 1.151 samples from 411 companies. The results show that educational background and board age significantly affects firm value positively when measured by profitability approach indicator. While gender diversity and generational diversity both have no significant effect on firm value when measured by either profitability approach indicator or market approach indicator due to homogeneity. The results indicate that the appointment of directors with older age while possessing higher education can increase a company’s firm value which is measured by profitability indicators.
The Effect of Tax Planning and Temporary Difference to Earnings Management Cindy Lystia Tartono; Athalia Ariati Hidayat; Luciana Haryono
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.v6i2.3290

Abstract

This study aims to analyze tax planning (tax planning is estimated using effective tax rate) motivations that push management (agent) to manage earnings and the ability of temporary difference accounts (measured by deferred tax assets, liabilities and expenses) to detect earnings management. Earnings management is estimated using the modified jones model. This study uses three independent variables to measure temporary difference, analyzes the effect of the independent variables towards the direction of earnings management and analyzes more than one industry so the results Samples used in this study are 377 non-financial public firms that are listed in the Indonesia Stock Exchange from 2015 until 2019, with a total of 1,832 observations. The data panel is processed using multiple linear regression using fixed effect model. The results of the study found only deferred tax liabilities has significant impact to earnings management and is able to detect earnings management upwards. Tax planning only effects absolute earnings management without specific direction. Deferred tax assets do not have a significant impact to detect earnings management downwards and deferred tax expense has no significant impact to earnings management but can potentially detect earnings management upwards in extreme cases.Deferred Tax Asset
Hubungan Komite Audit Independen Dan Manajemen Laba Akrual Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013 - 2017 Inez Valensia; Vanya Calista; Retno Yuliati; Luciana Haryono
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.011

Abstract

Penelitian ini bertujuan untuk mengetahui apakah komite audit independen memiliki hubungan dengan manajemen laba akrual. Efektivitas kinerja komite audit yang dinilai rendah sejak adanya kasus Enron dan Worldcom menyebabkan adanya kemungkinan kecurangan pada proses pelaporan keuangan. Salah satu kecurangan yang mungkin terjadi adalah manajemen laba. Dalam penelitian ini, sampel yang kami gunakan terbatas pada perusahaan terbuka di Indonesia tahun 2013-2017 yang bergerak di bidang selain jasa keuangan. Variabel independen yang digunakan adalah komite audit independen yang dilihat dari beberapa komponen, seperti ukuran komite audit, jumlah rapat komite audit yang diikuti dalam satu tahun, dan keberadaan anggota wanita dalam komite audit. Manajemen laba akrual sebagai variabel dependen menggunakan akrual diskresioner (Kasznik,1999) sebagai proksinya. Metode yang digunakan dalam analisis data adalah multiple regression. Hasil penelitian ini adalah ukuran komite audit berhubungan positif signifikan dengan manajemen laba, serta jumlah rapat berhubungan negatif tidak signifikan terhadap manajemen laba, dan keberadaan anggota wanita dalam komite audit berhubungan negatif signifikan dengan manajemen laba. Penelitian ini menarik untuk dilakukan karena dari penelitian-penelitian terdahulu belum ditemukan hasil yang konsisten. Selain itu, walaupun penelitian mengenai hubungan ukuran dan frekuensi rapat komite audit telah banyak dilakukan, penelitian tentang keberadaan anggota wanita masih jarang, terutama di Indonesia.Kata Kunci: anggota wanita, jumlah rapat, manajemen laba, model kasznik, ukuran komite audit. 
Pengaruh Kepemilikan Pemerintah terhadap Kinerja Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI Jessica Angela; Marcelia Jessica; Rinaningsih Rinaningsih; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 2 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.698 KB) | DOI: 10.21632/saki.2.2.203-223

Abstract

This study aims in analyzing the linear relationship between government ownership and company performance in open non-financial State-Owned Enterprises in Indonesia in 2009-2018. The independent variable in this study uses the percentage of government ownership and the dependent variable used are company performance with proxy profitability (Return on Assets, Return on Equity, Return on Sales) and market performance (Tobin’s Q). The independent variable and the dependent variable in the study are supported by two control variables, namely the size of the company and the growth rate of Gross Domestic Product (GDP). The samples used in this study were 152 observation data with panel data to prove the relationship between government ownership and company performance using Stata version 13. The results in the study of the relationship between government ownership and company performance as measured by ROA, ROE, ROS proved to be significantly negative, while Tobin's Q is not related. These results support previous studies, namely Jia et al. (2005), Marciano (2008) in Wiranata and Nugrahanti (2013), Xu and Wang (1999), and Qi, et al. (2000). A significant negative relationship between government ownership and company performance indicates that the government's ability is still not optimal in overseeing the company's operational activities and the objectives of the State-Owned Enterprises focusing on the welfare of a group or the company itself. Keywords: agency conflict, government ownership, company performance, market performance, profitability https://doi.org/10.21632/saki.2.2.203-223
Struktur Kepemilikan Institusional, Koneksi Politik dan Kebijakan Dividen Perusahaan di Bursa Efek Indonesia Novia Nursyahbandarmahdi; Siti Sarah; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.120-144

Abstract

The purpose of this study was to determine whether institutional ownership, political connections, and institutional ownership on political connected companies affects the dividend policy of Indonesian companies listed on the Indonesian Stock Exchange from 2012 - 2017. The sample used in this study were totaled to 255 non-financial companies in Indonesia with total observations of 1530. The model used on this study was the Tobit regression model. The results show that institutional ownership has the tendency to not pay dividends, whereas political connections on companies tends to support the payment of dividends to the shareholders. Furthermore, this study found that when there is the presence of interactions between political connections and institutional ownership in the company, political connections tends to have a positive impact towards dividend policy, yet institutional ownership has an increasingly significant negative effect on dividend policy.
Pengaruh Tata Kelola Perusahaan Terhadap Profitabilitas Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Fariz Satriadi; Masyhuril Amri Bagaskara; Titin Pranoto; Luciana Haryono
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.1.2.134-157

Abstract

This research is aimed to analyze the influence of good corporate governance to company’s profitability. This research is based on the previous research that is done by Zabri, Ahmad and Wah (2016). Aside from board size and independent commissioner’s composition, this research added few variables which are; board meeting, audit committee size and audit committee meeting with firm age and leverage as the control variables. Profitability is measured by return on asset (ROA) and return on equity (ROE). Samples of this study consist of 170 non-financial listed firms from 2012 – 2016. Multiple regressions were used to test the hypotheses. The result of this research has shown that good corporate governance gives a significant influence on the profitability of the companies located in Indonesia. Keywords: Firm age, good corporate governance, leverage, and profitability https://doi.org/10.21632/saki.1.2.134-157
Co-Authors Aprilia, Audrey Winona Athalia Ariati Hidayat Cindy Lystia Tartono Fariz Satriadi Febriany, Renita Inez Valensia Jessica Angela Jonathan Steven John Marcelia Jessica Masyhuril Amri Bagaskara Nany Chandra Marsetio Novia Nursyahbandarmahdi Retno Yuliati Ricky Raharja Sudiono Rinaningsih Rinaningsih Siti Sarah Titin Pranoto Vanya Calista Yang Elvi Adelina