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Moderating role of political connection on financial distress and earnings management Sambuaga, Elfina Astrella
Jurnal Ekonomi Modernisasi Vol. 19 No. 2 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i2.8401

This study aims to examine the effect of financial distress and political connections on earnings management and the role of both accrual and real earnings management behavior. This study's detection of financial distress uses two proxies. The sample of this study uses non-financial and real estate companies listed on the Indonesia Stock Exchange with 916 observations. The findings show that financial distress significantly affects accrual earnings management behavior, but no evidence supports its effect on real earnings management. Furthermore, political connections are also not proven to affect earnings management. However, companies in financial distress with political connections will be more aggressive in performing real earnings management.

PERAN IMPLEMENTASI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SUSTAINABILITY REPORTING Immanuel, Gilbert; Sambuaga, Elfina Astrella
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using a purposive sampling method. This research utilizes secondary data sources obtained from the official BEI website, the respective company websites, and S&P Capital IQ to fulfill the data completeness tested with a multiple linear regression model using SPSS application. The research results indicate that the size of the commissioners and the frequency of audit committee meetings have a positive impact on sustainability reporting disclosure. Meanwhile, the research proves that the size of independent commissioners, the size of the board of directors, the size of the audit committee, the educational background of commissioners, the educational background of independent commissioners, the educational background of directors, the frequency of board of commissioners’ meetings, and the frequency of board of directors meeting do not have a significant impact on sustainability reporting disclosure. The implications of this research can raise awareness among business stakeholders and regulators about the importance of the role of commissioners and the frequency of audit committee meetings in enhancing sustainability reporting practices.

ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol 16, No 2 (2023)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.

Contingent Fit between Business Strategy and Environmental Uncertainty: The Impact on Tax Avoidance in Manufacturing Companies Ellen Kiara; Elfina Astrella Sambuaga
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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The study aimed to examine the contingent fit level between business strategy and environmental uncertainty using tax avoidance with book-tax differences as the dependent variable, business strategy and environmental uncertainty as independent variables and included five types of control variables consisting of leverage, property, plant and equipment, inventory intensity, firm size and return on assets. The study used samples from manufacturing companies with a total sample of 510 observations from 2,050 observations for 5 years from 2015-2019 taken from S&P Capital IQ. The data processing carried out results from treatment using the Win so rize method with 5% on the dependent variable, namely BTD, and the control variable on ROA. The study's results prove that the contingent fit level between business strategy and environmental uncertainty has a negative and insignificant effect on tax avoidance. Meanwhile, environmental uncertainty has a positive and significant effect on tax avoidance.

THE EFFECT OF BOARD GENDER DIVERSITY, FINANCIAL BACKGROUND AND PANDEMIC PERIOD TOWARDS THE FINANCIAL PERFORMANCE OF A COMPANY (EMPIRICAL EVIDENCE FROM MANUFACTURING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE) Chrislo, Mellinda; Sambuaga, Elfina Astrella
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This research seeks to determine how gender diversity impact financial performance, how financial background of board impact the financial performance and how pandemic period impact the financial performance of a company. In this study, the population consisted of manufacturing firms listed on the Indonesian Stock Exchange between 2018 and 2020. Purposive sampling was employed as the sampling technique. The sample had a total of 52 companies and a total of 152 observations. According to the three hypothesis that is proposed is that the presence of female directors have a positive impact on the financial performance of the company. The presence of board member with financial background will have a positive impact towards the financial performance and lastly, pandemic period have a negative impact towards the financial performance of the company.

PERAN IMPLEMENTASI CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SUSTAINABILITY REPORTING Immanuel, Gilbert; Sambuaga, Elfina Astrella
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to provide empirical evidence on the influence of the implementation of corporate governance on sustainability reporting disclosure. The governance components in this study focus on the presence, educational background, and frequency of board of commissioners, board of directors, and audit committee meetings that contribute to the establishment, implementation, and oversight of sustainability-related company policies. The research sample consists of 78 non-financial sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2022, selected using a purposive sampling method. This research utilizes secondary data sources obtained from the official BEI website, the respective company websites, and S&P Capital IQ to fulfill the data completeness tested with a multiple linear regression model using SPSS application. The research results indicate that the size of the commissioners and the frequency of audit committee meetings have a positive impact on sustainability reporting disclosure. Meanwhile, the research proves that the size of independent commissioners, the size of the board of directors, the size of the audit committee, the educational background of commissioners, the educational background of independent commissioners, the educational background of directors, the frequency of board of commissioners’ meetings, and the frequency of board of directors meeting do not have a significant impact on sustainability reporting disclosure. The implications of this research can raise awareness among business stakeholders and regulators about the importance of the role of commissioners and the frequency of audit committee meetings in enhancing sustainability reporting practices.

Audit Quality of The Engagement Partner and Audit Firm Sambuaga, Elfina Astrella; Herusetya, Antonius
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17388

This study examines the effect of the number of clients and complexity on audit quality at the engagement partner and public accounting firm levels. The discretionary accrual and real activities manipulation models are used to assess the audit quality at the engagement partner and public accounting firm levels. From 2013 to 2018, this study examined 506 firm-year observations for companies in the industrial sector listed on the Indonesian Stock Exchange. Using multiple linear regressions and controlling for year and industry fixed effects, our study discovered that the client complexity handled by engagement partners has an association with the engagement partners’ audit quality declining using discretionary accruals. However, our study discovered no relationship between the number of clients at the engagement partner and audit firm levels, and client complexity at the audit firm level that influences audit quality. Thus, the findings of our study suggest to standard setters, capital market participants, and other stakeholders that audit quality at the engagement partner level remains a significant concern.

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.72

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

STRATEGI PENGEMBANGAN SISTEM PENDIDIKAN AKUNTANSI DALAM UPAYA MENANGGAPI PERSAINGAN MASYARAKAT EKONOMI ASEAN DENGAN MENGGUNAKAN ANALISIS SWOT Breliastiti, Ririn; Sambuaga, Elfina Astrella
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 14 No. 2 (2017): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v14i2.72

Opening opportunities through the ASEAN Community as well as two inseparable sides of the coin, which provides wide job opportunities, as well as higher competition. The accountant is one of the many professions allowed in the MEA. Based on the latest data from the Ministry of Research, Technology and Higher Education, the total Accounting Study Program in Indonesia amounted to 1,322, for all levels (forlap.ristekdikti.go.id/prodi). This is a challenge for the world of education to be able to create graduates who qualified and have international competitiveness. To support this, the world of education should have a committed management and high quality education, thus supporting the atmosphere in the learning process. As part of the realization of ASEAN's vision in 2020, the ASEAN Community (ASEAN Community) is expected to improve the development of human resources through quality education, skills and training (ASEAN Secretariat, 2008). According to Jitpaisanwattana et al. (2015), a combination of key components in management education including curicula, contents, activities, desired workforce qualification, evaluation. Therefore, the urgency of this research is to provide strategies that can be applied in the development of accounting education in facing the ASEAN Economic Community (MEA) based on the components of curicula, contents, activities, and desired workforce qualification, using SWOT analysis. The methods to be conducted in this study include the collection of secondary data and methods of observation of educational institutions, as well as experiments, FGC and interviews with accounting students follow Samsudin et al. (2015). The conclusions that can be drawn from this research are; (2) the existence of a rigid education system becomes the weakness of accounting education institutions in Indonesia, (3) the competence of accounting students in facing the opportunity of free competition it can not be said enough, (4) students are expected to be more independent in addressing personal problems, and seeking accurate information related to the needs of the world of work.

The Impact of Tax Planning and Deferred Tax Expenses on Earnings Management: Moderation by COVID-19 Sambuaga, Elfina Astrella; Liman, Caroline
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/bd1kjb92

This study investigates the influence of tax planning and deferred tax expenses on earnings management, with a focus on the moderating effect of COVID-19. Using a sample of 72 companies in the materials and consumer staples sectors listed on the Indonesia Stock Exchange from 2018 to 2021, the study employs a quantitative approach with purposive sampling. The findings reveal that tax planning positively affects earnings management, indicating that companies engage in tax planning to reduce their tax burden by lowering reported profits. However, deferred tax expenses and COVID-19 do not significantly influence earnings management. Interestingly, COVID-19 weakens the relationship between tax planning and earnings management but does not affect the relationship between deferred tax expenses and earnings management. The study highlights several limitations, including issues with normality, multicollinearity, and heteroscedasticity tests, the use of only two independent variables, and the limited scope of company sectors and research periods. Future research should consider expanding the data set, adding more variables, and including a broader range of sectors and periods to achieve more comprehensive results.

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