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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Sony Devano
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Information Asymmetry, Business Diversification on the Cost of Equity Capital with Managerial Ownership as a Moderating Variable Nurul Intan Okci Pratiwi; Tettet Fitrijanti; Sony Devano
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2356

Abstract

The purpose of this study was to examine the effect of information asymmetry and business diversification on the cost of equity capital. The research sample was obtained by 48 mining companies listed on the Indonesia Stock Exchange (IDX). This study uses verification research with a quantitative approach. The method of analysis is panel data regression. The results showed that information asymmetry had a positive effect on the cost of equity capital. Business diversification and managerial ownership have a negative effect on the cost of equity capital. Information asymmetry and business diversification moderated by managerial ownership affect the cost of equity capital. Firm size as a control variable has a positive effect on the cost of equity capital.
Analysis of the Reduction in Corporate Income Tax Rates and PSAK 46 on Earnings Management Rizki Alaika; Memed Sueb; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6737

Abstract

The government has set a policy of reducing the Corporate Income Tax rate a year earlier than the Omnibus Law to deal with the impact of the Covid-19 pandemic that has hit Indonesia since March 2020. However, the reduction in corporate income tax rates can motivate company management to carry out earnings management in order to save the tax burden. The implication of PSAK 46 is related to earnings management issues, namely that many company management take advantage of flexibility opportunities in preparing financial statements with an accrual approach in order to get bonuses for performance by minimizing the income tax burden. This study aims to examine differences in earnings management before and after the reduction in corporate income tax rates, differences in earnings management of potential winning companies and potential losers, and the effect of PSAK 46 on earnings management. The research method used is a quantitative research method using different tests and multiple linear regression analysis. The independent variable in this study consisted of a decrease in corporate income tax rates and PSAK 46. The dependent variable in this study was earnings management. The sample of this research is 57 companies from various sectors listed on the Indonesia Stock Exchange in 2019–2020.  The results showed that there was a significant difference in Corporate Income Tax rates for winner companies and potential discretionary accruals companies . corporate income has a significant difference, and current tax and deferred tax liabilities have a significant negative effect on earnings management, while deferred tax assets have no significant effect on earnings management.
The Effect of Differences in Company Life Cycle and Earning Power on Earnings Management Nisa Khaerin Nova; Sugiono Poulus; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7271

Abstract

This study aims to examine the effect of various stages of the company's life cycle and earnings power on earnings management. This research is motivated by the occurrence of earnings management phenomena that are still carried out on the financial statements of companies in the world, especially in Indonesia which can have a negative impact because this practice can lead to misinformation received by investors. The population of this study are non-financial companies indexed by Indonesian sharia shares (IHS) listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The final sample in this study were 130 companies using purposive sampling method and using path analysis techniques. The research data was processed with the help of SPPS and LISREL. The results of the analysis show that company's life cycle and earning power are correlated, the company's life cycle directly and indirectly has a negative effect on earnings management, earnings power has a positive direct effect on earnings management, but indirectly through the company's life cycle. have a negative effect on earnings management. Suggestions for further research can be to conduct broader research by using a different approach on each variable and adding other variables such as company size.
The Influence of Audit Quality, Public Accounting Firm Size and Tax Planning on Earnings Management Fahreza Gadjali Rahim; Sony Devano; Ahmad Zakie Mubarrok
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4131

Abstract

This research aims to examine the influence of Audit Quality, Accounting Firm Size, Tax Planning on Profit Management. This quantitative research uses the transportation services sub-sector. Secondary research data was taken from companies listed on the Indonesia Stock Exchange for the 2018-2023 period using a purposive sampling technique. The influence of audit quality uses two measurement indicators, namely audit fees and audit industry specialization, for measuring KAP size using the number of auditors, then for measuring Tax Planning using Book Tax Difference and for measuring Profit Management using Discretionary Accrual. The analysis techniques used in this research are descriptive statistical analysis, classical assumption testing and Multiple Linear Regression to test the influence of audit quality, Accounting Firm Size, tax planning on earnings management.   The research results show that audit quality with the audit fee indicator has no effect on earnings management, audit quality with the industry specialization indicator has a significant negative effect, Accounting Firm Size has a significant negative effect on earnings management, tax planning has no effect on earnings management and audit quality, Acounting Firm Size, Tax Planning influence earnings management.
Co-Authors Ahmad Zakie Mubarrok Fahreza Gadjali Rahim Memed Sueb Nisa Khaerin Nova Nurul Intan Okci Pratiwi Rizki Alaika Sugiono Poulus Tettet Fitrijanti