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All Journal Jurnal ULTIMA Accounting Journal of Accounting Research, Organization and Economics (JAROE)
Muchamad Izaaz Hannun Bachtiar
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Economics, Econometrics & Finance Social Sciences

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Market Competition, Customer Concentration, Company Diversification, and Earnings Quality: Does Integrated Reporting Matter in an Emerging Market? Muchamad Izaaz Hannun Bachtiar; Amrie Firmansyah
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30652

Abstract

Objective – This study investigates the association between market competition, customer concentration, corporate diversification, and earnings quality and the role of integrated reporting in moderating these effects within Indonesia's emerging economy.Design/methodology – This study employs secondary data from the company’s annual reports and financial statements available at www.idx.co.id and the company website. The sample used in this study is 121 manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020, which were selected through the purposive sampling method so that 605 observations were obtained. This study engages two-panel data regression models.Results – The results suggest that market competition is negatively associated with earnings quality, while customer concentration and corporate diversification are not associated with earnings quality. Furthermore, integrated reporting strengthens the negative effect of corporate diversification on earnings quality. Meanwhile, integrated reporting fails to moderate the impact of market competition and customer concentration on earnings quality.Research limitations/implications – Measuring the integrated reporting index score based on the company's annual report, which follows the proxy adopted from the IR reporting framework. No other party has been able to confirm the index results, so the assessment is subjective.Novelty/Originality – This study combines the three variables in the context of a company's competitive strategy, which has rarely been conducted, especially in Indonesia. Also, this study employs different proxies, such as the customer concentration proxy referring to Abbasi (2020), Crawford et al. (2020), Deng and Yan (2019), and Kim (2021), in contrast to Aryotama and Firmansyah (2019) who tested tax aggressiveness in Indonesia
Market Competition, Customer Concentration, Company Diversification, and Earnings Quality: Does Integrated Reporting Matter in an Emerging Market? Muchamad Izaaz Hannun Bachtiar; Amrie Firmansyah
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30652

Abstract

Objective – This study investigates the association between market competition, customer concentration, corporate diversification, and earnings quality and the role of integrated reporting in moderating these effects within Indonesia's emerging economy.Design/methodology – This study employs secondary data from the company’s annual reports and financial statements available at www.idx.co.id and the company website. The sample used in this study is 121 manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020, which were selected through the purposive sampling method so that 605 observations were obtained. This study engages two-panel data regression models.Results – The results suggest that market competition is negatively associated with earnings quality, while customer concentration and corporate diversification are not associated with earnings quality. Furthermore, integrated reporting strengthens the negative effect of corporate diversification on earnings quality. Meanwhile, integrated reporting fails to moderate the impact of market competition and customer concentration on earnings quality.Research limitations/implications – Measuring the integrated reporting index score based on the company's annual report, which follows the proxy adopted from the IR reporting framework. No other party has been able to confirm the index results, so the assessment is subjective.Novelty/Originality – This study combines the three variables in the context of a company's competitive strategy, which has rarely been conducted, especially in Indonesia. Also, this study employs different proxies, such as the customer concentration proxy referring to Abbasi (2020), Crawford et al. (2020), Deng and Yan (2019), and Kim (2021), in contrast to Aryotama and Firmansyah (2019) who tested tax aggressiveness in Indonesia
APAKAH PENGUNGKAPAN KEBERLANJUTAN DAN PELAPORAN TERINTEGRASI DAPAT MENURUNKAN RISIKO IDIOSINKRATIK? Amrie Firmansyah; Muchamad Rizal Pua Geno; Pria Aji Pamungkas; Irfan Fauzi; Muchamad Izaaz Hannun Bachtiar
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.v15i2.3362

Abstract

Abstract - Risk is something that most investors encounter when investing. Idiosyncratic risk is a risk that can be controlled and diversified to lessen it. Idiosyncratic risks arise due to internal firm conditions, which can stem from manager policies. This study aims to investigate the impact of sustainability disclosure and integrated reporting on idiosyncratic risks. This quantitative study uses research data from the financial reports of manufacturing businesses listed on the IDX between 2016 and 2020, found at www.idx.co.id. This study also makes use of data from www.financial.yahoo.com. Furthermore, this study uses monthly data on 10-year government bond yields from www.bloomberg.com. Purposive sampling was used to select 555 observations (firm-year) for this study. According to this study, sustainability disclosure has a beneficial influence on idiosyncratic risk when utilizing both the market and Fama-French models. Using the Fama-French model, this study discovered that integrated reporting had a favorable influence on idiosyncratic risk. Integrated reporting, on the other hand, has no influence on idiosyncratic risk when utilizing the market model. This study extends capital market-based financial accounting research by using non-financial data and information essential in making investment decisions in addition to financial report figures. Keywords: Disclosure; Investment; Non-Financial; Non-Systematic Risk
Co-Authors Amrie Firmansyah Irfan Fauzi Muchamad Rizal Pua Geno Pria Aji Pamungkas