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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Infestasi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Jurnal Elementer (Elektro dan Mesin Terapan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting MBIA Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Sangkabira Jurnal Ilmiah Telsinas Elektro, Sipil dan Teknik Informasi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Informatika Ekonomi Bisnis SENAPAS Jurnal Akuntansi dan Governance Andalas Indonesian Journal of Auditing and Accounting
Rahmat Febrianto
Andalas University
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Tax Avoidance on Institutional Ownership: Case Study of Banking Companies in Indonesian Capital Market Reswita, Yefri; Lukman, Syukri; Febrianto, Rahmat; Adrianto, Fajri
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 19 No 2 (2024): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v19i2.25523

Abstract

One of the causes of tax avoidance actions is influenced by corporate governance factors, including ownership structure. This study examines the relationship between institutional ownership structure and tax avoidance activities, with the moderating effect of independent directors. The research utilizes panel data from banking companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2022, totaling 430 firm-year observations. The estimation model employs Ordinary Least Square (OLS) approach. The results indicate that institutional ownership structure has a significant negative effect on tax avoidance actions. The moderating effect of independent directors does not have a significant influence on the relationship between institutional ownership structure and tax avoidance activities. Monitoring and internal control mechanisms are essential to mitigate actions detrimental to the interests of minority shareholders.
Sticky cost behavior of bank’s executive compensation in four South East Asian countries Sugiri, Slamet; Febrianto, Rahmat; Kresnawati, Etik
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.771

Abstract

Some studies indicate that selling, general, and administrative (SG&A) cost have sticky characteristics. A cost is sticky if it increases as the activity increases, but it does not decrease as the activity decreases, in the same proportion as it increases. Different from previous studies that focus solely on SG&A costs in, mostly, manufacturing companies, we specifically focus on specific cost and specific industry. In this case, we focus on compensation costs in banks from four South East Asian countries. We choose banks’ executive compensations since banks in South East Asia have been publicly reporting their compensation. Executive compensation itself is a component of SG&A, so it may have sticky characteristic with it. We apply bootstrap method to tackle small sample problem in every country. Results show that executive compensations are not sticky, but, on the contrary, anti-sticky since the compensation decreases faster when the revenue decreases than its increases when the revenue increases. This finding gives a new perspective on the characteristics of executive compensation expenses as a part of SG&A cost.
The Impact Of Environmental, Social and Governance on Corporate Value: The Role Of Real Earning Management As Moderating Variable Adlah, Adzhana; Febrianto, Rahmat
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8270

Abstract

The purpose of this study is to provide empirical evidence on the influence of Environmental, Social, and Governance (ESG) on corporate value. The study also examined the role of real earnings management (REM) as a moderation variable in the relationship. Our sample is non-financial companies listed on the Indonesia Stock Exchange for the period 2012-2020. Tobin’s Q is used to measure the value of a company. ESG is measured using ESG scores issued by Thomson Reuters. REM is calculated by combining abnormal cash flow calculations, abnormal manufacturing costs, and abnormal discretionary costs. The results of statistical testing show that ESG affects the value of the company. The results of this study support the findings of previous literature, which empirically found that ESG practices can increase company value because investors have assumed that ESG is a relevant value in decision-making. In addition, statistical results also show that REM is not proven to have a moderating effect on the effect of ESG on company value, but REM has an influence on company value. The results of this study support the findings of previous literature, which empirically found that REM practices carried out by companies will reduce company value if detected by investors. The study had some limitations. First, this study only uses ESG data provided by Thomson Reuters with minimal data completeness, so it does not adequately cover the data needed. Second, the study only focused on the non-financial sector.
THE DETERMINANTS OF MALUS ON REGIONAL DEVELOPMENT BANK IN INDONESIA Medinda, Rana Syifa; Febrianto, Rahmat
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.2921

Abstract

Abstract” This study is based on the Indonesian Financial Service Authority since 2015 regulates that banks must have a policy to defer, or to clawback, or combination of both the variable compensation paid to bank's executive. Since the Indonesian Financial Authority allows banks to choose their compensation scheme, this study is to investigate the factors that influence the choice of the policy. Our study is among few studies that investigate this area because the regulation was enacted in 2017. Data are collected from Regional Development Bank in Indonesia that report their compensation policy since 2017 to 2019. We test financial and nonfinancial factors that may determine the choice of compensation policy. Banks with lower net interest margin tend not to choose malus. The similar conclusion is also given by the variable board of commissioner's tenure. However, commissioner's remuneration suggests a positive relationship with the propensity to choose malus other than other type of compensation policies. We find that net interest margin, board of commissioners tenure, and remuneration of executives are related to choice of clawback or malus. Future researchers may focus on the effect of corporate governance related to local governments-owned banks and remuneration provisions. Keywords: Clawback; Compensation; Corporate Governance; Holdback; Malus
ESG, Firm Value, and Life Cycle: Evidences from South East Asia Xaviera, Areta; Febrianto, Rahmat; Widiastuty, Erna; Iswardi, Iswardi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.40449

Abstract

This study investigates the impact of ESG performance on future firm value, considering the company's phase in the life cycle. The sample consists of non-financial companies listed in five Southeast Asian (SEA) countries. Data were collected from the Refinitiv Eikon Database, with samples determined using a purposive sampling technique. The study covers the period from 2013 to 2022, resulting in 1,080 firm-year observations. Using multiple regression analysis, the study finds that ESG performance is related to the next year's firm value in SEA companies. ESG performance impacts firm value only when the company is in the mature stage, while mixed relationships were observed when individual ESG dimensions were tested. These findings support the notion that the effects of ESG-related performance may not be immediately reflected in the current years firm value but rather in the future.
Pengaruh Kinerja Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Moderasi : (Studi Empiris pada Beberapa Negara di Asia Tenggara) Rahmadany, Jeny Edelvi; Febrianto, Rahmat
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.100

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kinerja corporate social responsibility (CSR) terhadap nilai perusahaan di berbagai negara di Asia Tenggara serta menganalisis peran manajemen laba dalam hubungan tersebut. Populasi penelitian mencakup seluruh perusahaan yang terdaftar di bursa efek masing-masing negara di Asia Tenggara pada periode 2013–2022. Nilai perusahaan diukur menggunakan Tobin’s Q, sementara kinerja CSR diukur berdasarkan nilai rata-rata ESG. Manajemen laba, yang berperan sebagai variabel moderasi, diukur menggunakan Modified Jones Model. Variabel kontrol yang digunakan dalam penelitian ini meliputi ukuran perusahaan dan leverage. Hasil penelitian menunjukkan bahwa kinerja CSR berpengaruh positif terhadap nilai perusahaan di Malaysia dan Singapura. Namun, di Filipina, Indonesia, dan Thailand, kinerja CSR tidak berpengaruh terhadap nilai perusahaan. Selain itu, ditemukan bahwa manajemen laba memperlemah pengaruh kinerja CSR terhadap nilai perusahaan di Singapura. Sebaliknya, di Filipina, Indonesia, Malaysia, dan Thailand, manajemen laba tidak memiliki efek moderasi terhadap hubungan antara kinerja CSR dan nilai perusahaan. Penelitian ini memiliki beberapa keterbatasan. Pertama, cakupan populasi yang luas mengakibatkan adanya perusahaan yang tidak secara konsisten mengungkapkan laporan tahunan mereka. Kedua, penelitian ini masih memiliki keterbatasan dalam membuktikan pengaruh kinerja CSR terhadap nilai perusahaan secara akurat. Ketiga, penelitian di masa depan disarankan untuk menggunakan indikator lain dalam mengukur kinerja CSR guna meningkatkan validitas hasil penelitian.
Tanggung Jawab Sosial dan Kinerja: SEBUAH ANALISIS KRITIS ATAS RISET TANGGUNG JAWAB SOSIAL PERUSAHAAN DI INDONESIA Febrianto, Rahmat; Widiastuti, Erna
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.47

Abstract

Paper ini memiliki dua tujuan. Pertama adalah memetakan riset-riset bertema CSR di Indonesia. Kami memilih Simposium Nasional Akuntansi yang diadakan oleh Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik. Simposium tahunan ini telah terselenggara sejak tahun 1997 dan selalu mengundang perhatian para peneliti di Indonesia. Tujuan kedua adalah untuk mendapatkan bukti empiris tentang hubungan pengeluaran CSR dengan kinerja keuangan perusahaan. Pembuktian ini sejalan dengan pengujian yang pernah dilakukan oleh beberapa peneliti yang menghubungkan pengeluaran CSR dengan kinerja perusahaan. Untuk tujuan yang pertama, kami mengajukan empat agenda riset di masa depan. Peneliti CSR bisa melaksanakan riset CSR dengan memilih salah satu agenda tersebut. Agenda tersebut akan membantu arah riset CSR di Indonesia. Untuk tujuan kedua, riset kami mengindikasikan bahwa pengeluaran CSR pada tahun kesatu baru akan berhubungan dengan kinerja perusahaan pada tahun ketiga. Bukti ini memberikan bukti bahwa riset-riset yang mengaitkan pengeluaran CSR pada tahun ini berhubungan dengan kinerja tahun yang sama.
PENILAIAN RISIKO USAHA KECIL MENENGAH COFFEE SHOP DI PADANG MENGGUNAKAN METODE ISO 31000 Hamiki, Syifa Hudiana; Febrianto, Rahmat; Indra, Irma Suryani; Yulianti, Melia
Jurnal Akuntansi dan Governance Andalas Vol. 6 No. 2 (2025): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v6i2.108

Abstract

Tidak ada bisnis yang kebal terhadap risiko karena risiko melekat pada setiap perusahaan. Perusahaan besar dan kecil hanya berbeda dalam cara mereka mengelola risiko. Kelemahan perusahaan kecil adalah kurangnya sumber daya yang memadai untuk mengelola risiko. Penelitian kami bertujuan untuk memetakan risiko yang dihadapi oleh UKM. Kami memilih UKM karena keterbatasan sumber daya yang mereka miliki, sehingga sangat mungkin mereka tidak memahami risiko yang mereka hadapi. Kami meneliti kedai-kedai kopi di Padang. Dengan menggunakan kuesioner berbasis ISO 31000, kami mensurvei 20 kedai kopi di Padang. Kedai-kedai kopi tersebut dibagi menjadi dua kelompok: kedai kopi baru dan kedai kopi lama. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi antara kedua kelompok kedai kopi tersebut mengenai risiko yang mereka hadapi. Survei ini membuka wacana untuk penelitian lebih lanjut mengenai sikap dan perilaku UKM setelah mereka memahami risiko mereka.
ANALISIS RISIKO BISNIS PADA UKM COFFEE SHOP DI KOTA PADANG Tusadiah, Halimah; Mulya, Fadila Rahma; Febrianto, Rahmat; Widiastuty, Erna; Handika, Rebi Fara
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.23211

Abstract

Abstrak: Jumlah Coffee shop yang semakin meningkat di Kota Padang menunjukkan bahwa minum kopi telah menjadi gaya hidup. Peningkatan jumlah coffee shop menunjukkan bahwa bisnis kopi memiliki prospek yang menjanjikan di masa depan. Kegiatan pengabdian masyarakat ini bertujuan untuk menganalisis risiko bisnis pada kedai kopi NorthEast, sebuah UKM yang berlokasi di Kota Padang. Analisis risiko penting dilakukan karena bertujuan untuk melakukan antisipasi risiko bisnis UKM di masa depan. Metode yang dilakukan dalam kegiatan pengabdian ini terdiri dari observasi, wawancara, dan konsultasi. Metoda observasi dilakukan untuk menentukan objek kegiatan pengabdian. Metoda wawancara bertujuan untuk membantu UKM menganalisis risiko bisnisnya. Metoda konsultasi bertujuan untuk memaparkan hasil analisis yang dilakukan sebelumnya dan memberikan solusi atas permasalahan risiko yang dihadapi. Hasilnya adalah bahwa UKM perlu melakukan analisis terhadap risiko bisnisnya secara regular dan mandiri menggunakan instrumen yang disediakan oleh tim pengabdi.Abstract: The increasing number of coffee shops in Padang City shows that drinking coffee has become a lifestyle. The increase in the number of coffee shops shows that the coffee business has promising prospects in the future. This community service activity aims to analyse business risks in coffee shop UKMs in Padang City. Risk analysis is important because it aims to anticipate future SME business risks. The methods used in this service activity consist of observation, interviews and consultation. The observation method is used to determine the object of service activities. The interview method aims to help SMEs analyses their business risks. The consultation method aims to explain the results of previous analyses and provide solutions to the risk problems faced. The result is that SMEs need to analyse their business risks in the future independently using risk measurement instrument provided.
Co-Authors Adelia, Fina Adlah, Adzhana Adrianto, Fajri Akbar, Farras Atha Amy Fontanella Anggi Saputra Anita Wijayanti Annisa Rahman ARIANA RESTU HANDARY Atika Gando Suri Azra Ramizah Chindy Annisa Violeta Denny Yohana Destina Surya Lestari Diva Trimuliani Efrizon Efrizon Erna Widiastuti ERNA WIDIASTUTY ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhillah, Nurul Feelya Monica Hamiki, Syifa Hudiana Handika, Rebi Fara Imelia Desika Fitri Indra, Irma Suryani Iswardi, Iswardi Kicky Feldareza Kresnawati, Etik Latifah Marwah Medinda, Rana Syifa Monica Verginia Muhammad Harry Krishna Mulia Muhammad Irfan Mulya, Fadila Rahma Niki Lukviarman, Niki Novi Amelia Nursita, Ersalia Dewi Oktofa, Yusi Rahmawati putri, amanda Rafdinal Rafdinal Rafdinal, Rafdinal Rahayu, Rita Rahmadany, Jeny Edelvi Rana Syifa Medinda Rayna Kartika, Rayna Reswita, Yefri Slamet Sugiri Sumiyana Sumiyana Syukri Lukman Trimuliani, Diva Tusadiah, Halimah Verni Juita Veronika Geani Wahyuni, Ika Sari Widiastuti, Erna Xaviera, Areta YOLANDA DAHLER Yulianti, Melia Yurniwati Yurniwati