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All Journal The Indonesian Journal of Accounting Research Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Tax Accounting Applied Journal
Siti Mutmainah
Diponegoro University
Economics, Econometrics & Finance Environmental Science Social Sciences

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Entrenchment and Alignment Effect on Earnings Management Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.229

Abstract

The objective of this research is to investigate whether controlling shareholders manages earnings. A weak protection for noncontrolling shareholders (Johnson et. al., 2000a) coupled with concentrated ownership for majority of public companies in Indonesia, provides incentive to the controlling shareholders to manage earnings. In particular, this study investigates whether controlling shareholders entrench by managing earnings upwards as their control rights becomes greater than their cash flow rights and aligns by managing earnings downwards as their cash flow rights approaches to their control rights. I use ultimate ownership and financial statement data collected from companies listed in Indonesia Stock Exchange (IDX) from 2001 to 2007. I find, for 786 firm year observations, that firms controlled by ultimate shareholders with greater control rights are associated with higher level of discretionary accruals. Consistent with entrenchment hypothesis, the results suggest that ultimate shareholders use their greater control rights to influence controlled firms to manage earnings. On the other hand, I also find that consistent with entrenchment hypothesis, as cash flow rights of the ultimate shareholders increases, the level of discretionary accruals of the controlled firms tends to decrease.
Private Disclosure and Corporate Value Creation Yanti Puji Astutie; Anis Chariri; Siti Mutmainah
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.542 KB) | DOI: 10.33312/ijar.439

Abstract

The major aim of this paper is to investigate the content of disclosure using crucial case study. Private disclosure has content structure and it is useful in processing value creation. By doing private disclosure, the information of intellectual capital gets perceived by market participants. Disclosure Transformation Theory (Alberti‐Alhtaybat, Hutaibat, & Al‐Htaybat, 2012)was tested through the observation and analysis of the private disclosure functions. This study also expands the view of how the narrative of the corporate value creation is structured and how the corporate knowledge becomes an important part of the dynamic response of the disclosure that changed over time. This study observes new findings regarding intellectual capital disclosure as well as disclosure content in PT. Bank Negara Indonesia Tbk (BNI). BNI has disclosed information value creationin three processes; hierarchy, horizontal, and network by organizing private disclosure media in order to respond on user information needs. This agenda uses analysts as information mediators.Other findings are that private disclosure is a source of information that createsinformation toward a market context of participants to interpret the information in a more appropriate way, the information in private disclosure has superior knowledge in the initial formulation, and incontrolling the portfolio risk of assets allocation to the analyst. Private disclosure has important implications for regulatory policies regarding insider information, corporate disclosure, and corporate governance in financial institutions.
Influence of Tax Avoidance and Tax Risk on Firm Risk with Independent Commissioners as Moderators Wahyu Tri Ardiantoro; Siti Mutmainah
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28600

Abstract

This study aims to analyze the effect of tax avoidance and tax risk on firm risk, and to analyze the role of independent commissioners as moderating variable in this relationship. This study uses quantitative methods with secondary data obtained from the annual financial statements of companies in sectors the industrial goods, industrial services, and multi-sector holdings those listed on the Indonesia Stock Exchange in 2021-2023. Data analysis in this study was carried out using multiple linear regression. The results showed that tax avoidance calculated using ETR has no effect on firm risk calculated using the stock return volatility. Meanwhile, tax risk calculated using the volatility of ETR has a negative influence on firm risk. On the other hand, independent commissioners calculated using the proportion of independent commissioners in the board of commissioners have no moderating effect on the relationship between tax avoidance and tax risk on firm risk.
DETERMINANTS OF MANDATORY E-BUPOT 21/26 CORETAX SYSTEM SUCCESS Yudithia Mega Gumilang; Siti Mutmainah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 8 No. 1 (2026): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v8i1.2805

Abstract

The implementation of integrated digital tax administration systems is a key strategy for improving public service quality and tax compliance in Indonesia. As part of this reform, the electronic tax deduction receipt (e-Bupot) 21/26 has been integrated into the Coretax platform and is mandatory for taxpayers. Despite its strategic role, the early implementation of this system has revealed several challenges related to system performance, information reliability, and the availability of user support services, raising concerns about its actual success from the user’s perspective. This study evaluates the success of the e-Bupot 21/26 by applying the DeLone and McLean Information System Success Model in a mandatory use context. The analysis focuses on system quality, information quality, service quality, user satisfaction, and perceived net benefits. Using a quantitative survey, primary data were collected from users who actively use the system for tax withholding and reporting. The findings indicate that system success in a mandatory environment is not determined solely by technical performance but is strongly influenced by reliable information and responsive service support, which enhance user satisfaction and perceived benefits.
Co-Authors Anis Chariri Wahyu Tri Ardiantoro Yanti Puji Astutie Yudithia Mega Gumilang