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All Journal Accounting Analysis Journal AFEBI Accounting Review
Andrian Budi Prasetyo
Department of Accounting, Faculty of Economics and Business, Universitas Diponegoro
Economics, Econometrics & Finance

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The Influence of Dividends on the Earnings Quality (Empirical Study on Manufacturing Firms Listed on the Indonesia Stock Exchange 2016-2020) Faiz Luthfi Saka; Andrian Budi Prasetyo
AFEBI Accounting Review Vol. 7 No. 2 (2022): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

This study aims to examine the effect of dividends on earnings quality in manufacturing sector firms listed on the Indonesia Stock Exchange 2016-2020, because there are several cases of manipulation of financial statements by firms that have been listed on Indonesia Stock Exchange, such as PT Garuda Indonesia.. In this study, the research model used is to use several dividend proxied as independent variables such as dividend payments, dividend size, dividend changes, dividend persistence and earnings quality as the dependent variables proxied by three models, namely absolute value of discretionary accruals (ADA), absolute value of accrual quality (AAQ) and accrual quality (AQ). The population used in this study are manufacturing firms listed on the Indonesia Stock Exchange in the 2016-2020 period. The selected sample is 450 financial statements consisting of 81 manufacturing firms that are in accordance with the research criteria. In testing the hypothesis using regression analysis. The results show that dividend payments, increasing the amount of dividends distributed and dividend persistence have a significant and negative effect on earnings quality as proxied by ADA and AAQ and AQ. However, dividend size does not have a significant effect on earnings quality.
Do Corporate Social Responsibility and Corporate Governance Disclosures Affect Tax Avoidance? Faradila Dyah Ayu Widianti; Andrian Budi Prasetyo
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.70867

Abstract

Purpose: The purpose of this study is to examine the impact of corporate social responsibility (CSR) and corporate governance on tax avoidance. Method: This empirical study uses a database from Bloomberg within all companies listed on Indonesia Stock Exchange excluding this sector: finance; property and real estate. The initial sample includes 25 companies with 5 years of observation from 2017 to 2021 and in total there are 125 research samples. In order to test the impact of CSR and corporate governance on tax avoidance, this research uses multiple linear regression. Findings: The result shows that CSR disclosure increases tax avoidance which indicates that there is a trade-off between CSR disclosure and tax. But this research design does not find evidence that corporate governance has an impact on tax avoidance which means that corporate governance can not mitigate tax avoidance. Novelty: Some previous research based on GRI Index for measuring CSR and using some proxy such as board independence, audit quality, audit committee for measuring corporate governance. This study using Environmental and Social Disclosure Score for measuring Practice of CSR and using Governance Disclosure Score for measuring Corporate Governance.
Co-Authors Faiz Luthfi Saka Faradila Dyah Ayu Widianti