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Board Characteristics and Firm Performance: Evidence from Indonesia Hidayat, Athalia Ariati; Utama, Sidharta
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

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Dividend and leverage in Indonesian intergenerational family firms Aldo Santos; Elvira Rindra; Athalia Ariati Hidayat; Yang Elvi Adelina
Jurnal Siasat Bisnis Vol 24, No 1 (2020)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol24.iss1.art4

This paper analyzes the relationships between family ownership and family generation toward dividend payout and leverage in publicly listed Indonesian firms from 2012 until 2016. The research contributes to explaining relationship between family generations toward dividend payouts and leverage in Indonesian family firms. Samples gathered by the purposive sampling method and random effect regression results show significant negative and positive relationships between family ownership and dividend and leverage, respectively. Family as the majority shareholder pays a lower dividend while employing additional supervision from creditors received as a result of using leverage as a control mechanism to mitigate agency problems. Research into family generation shows a significant positive relationship between descendant-controlled firms and dividend payout, which is in line with the income needs perspective, but an insignificant relationship for leverage. Limitations regarding information force this study to exclude the percentage of ownership and use only judgment to classify family-owned firms and generational stage. With proven expropriation activities toward minority shareholders, family firms can increase transparency and improve corporate governance practice.

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

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

PENGARUH KONTROL KELUARGA TERHADAP MANAJEMEN LABA Ancilla Sheila Margono; Yulia Ivana Tanujaya; Athalia Ariati Hidayat; Retno Yuliati
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.622

The involvement of the family in the company can lead to conflict between the majority (family) and minority shareholders. This study aims to determine whether family control in companies listed on the Indonesia Stock Exchange (IDX) has a significant positive effect on earnings management. Earnings management in this research is measured using the Modified Jones Model. With a sample of 436 non-financial companies listed on the Stock Exchange in the period 2012-2016 and using the generalized least squares (GLS) regression method, the study found that family control had a significant positive effect on earnings management. This indicates that family control in companies listed on the Stock Exchange tends to do earnings management.Keywords: Family Control, Earnings Management, Modified Jones Model

Pengaruh Manajemen Laba terhadap Kebijakan Dividen di Indonesia Dananto Hartadi Putra; Nicholas Wangsadharma; Athalia Ariati Hidayat; Yang Elvi Adelina
Ekonomi dan Bisnis Vol 7, No 1 (2020): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v7i1.1430

Laba merupakan salah satu tolok ukur bagi investor dalam mengambil keputusan investasi, sedangkan dividen merupakan salah satu keuntungan yang dicari oleh investor. Oleh karena itu, diduga manajemen laba yang dilakukan perusahaan akan berhubungan dengan kebijakan dividen perusahaan. Penelitian ini dilakukan untuk menganalisis pengaruh manajemen laba terhadap kebijakan dividen pada perusahaan terbuka di Indonesia. Penelitian ini menggunakan alat uji STATA, dengan model random effect. Pada penelitian ini, manajemen laba menggunakan nilai absolut dari akrual diskresioner yang diukur dengan tiga model: Modified Jones, Kasznik, dan Kothari. Kebijakan dividen dilihat berdasarkan dividen kas yang dibagikan dengan tolok ukur dividend yield dan dividend payout ratio. Penelitian ini menggunakan sampel 828 data perusahaan terbuka multiindustri nonkeuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2018 yang diperoleh dari Capital IQ. Hasil dari penelitian ini menunjukkan bahwa manajemen laba tidak memiliki pengaruh terhadap kebijakan dividen, akan tetapi arus kas operasi, ukuran perusahaan, dan pertumbuhan perusahaan memiliki hubungan signifikan terhadap kebijakan dividen. Hal ini menunjukkan kebijakan dividen perusahaan tidak berdasarkan manajemen laba yang dilakukannya, melainkan kebijakan dividen tergantung dari kepemilikan arus kas operasi perusahaan, ukuran perusahaan, serta pertumbuhan perusahaan.

Pengaruh Independensi, Kompetensi, dan Partisipasi Dewan Komisaris terhadap Kinerja Keuangan Perusahaan Feilicia Octosiva; Meilisa Theresia; Athalia Ariati Hidayat
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

According to the Asian Development Bank report, responsibility of the board is one of the principles that has not been implemented properly in Indonesia. There are several things that can represent the responsibilities of the board such as independency, competence, and participation. The aim to this study is to analyze the effect of the independency proxied by the proportion of independent commissioners, the competence proxied by the board’s working experience in the major industry of the company, and the participation proxied by the average percentage attendance of the board in the meeting to corporate financial performance represented with ROA. The sample used in this study is in the period of 2011-2015 with a total of 1229 firm-years. The hypothesis testing in this research uses panel data regression analysis. The result shows that independency of the board has no effect on corporate financial performance, while the competence of the board has a positive effect on corporate financial performance and participation of the board shows a negative effect on corporate financial performance. Keywords: Competence, corporate financial performance, Independency, participation https://doi.org/10.21632/saki.1.2.158-203

Pengaruh Penerapan Tata Kelola Perusahaan terhadap Profitabilitas Perbankan di Indonesia Renaldi Putra; Yoselin Klen Elia Zakaria; Athalia Ariati Hidayat; Yang Elvi Adelina
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.98-123

This research aims to analyze the impact of corporate governance implementation on profitability of bank in Indonesia. This research measured corporate governance with the score of ASEAN CG Scorecard index and TARIF index, while profitability was measured with ROA, ROE, and NIM ratio. Purposive sampling method was used and managed to gather twenty five samples of listed bank companies from 2011 to 2017. This research compared corporate governance principal of OECD and TARIF within ASEAN CG Scorecard. The result of this research concludes that the implementation of corporate governance does not have significant influence to company’s profitability. That is allegedly due to the lack of corporate governance implementation level based on ASEAN CG Scorecard. Banks tend to follow minimum standard of corporate governance by Financial Services Authority of Indonesia that only covered a small part of ASEAN CG Scorecard. The result indicates the need of more detail corporate governance measurement tool that is able to separate mandatory and voluntary disclosure.

Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia Indriati Adiwangsa; Mariska Regina; Athalia Ariati Hidayat; Retno Yuliati
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri.

The Governance Role of Independent Directors in Indonesian Family and Non-Family Firms Atmaja, Lukas Setia; Hidayat, Athalia Ariati
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6382

This paper examines the governance role of independent directors in Indonesia using family and non-family firm samples. The literature suggests that independent directors can mitigate conflicts of interest between controlling families and non-controlling or minority shareholders among family firms. This study utilizes panel data of firms listed from 2005 to 2019, comprising 4.865 firm-year observations. Our result reveals that the performance of family firms is significantly worse than that of non-family firms measured by Tobin’s Q and that among family firms, independent directors or commissioners have an insignificance impact on firm value. Our findings support the expropriation theory and are not in line with the notion that independent directors can mitigate agency problems among family firms. Our analysis, however, provides strong evidence that independent directors or commissioners in non-family firms positively affect firm performance.JEL: D74, G32, H11

Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia Adiwangsa, Indriati; Regina, Mariska; Hidayat, Athalia Ariati; Yuliati, Retno
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13445

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri.

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