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All Journal Al-Buhuts (e-journal)
Amiruddin Amiruddin
Universitas Hasanuddin Makassar
Economics, Econometrics & Finance

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Akuntansi, Budaya, dan Korupsi: Sebuah Studi antar Negara Ahmad Dzakwan; Syarifuddin Syarifuddin; Amiruddin Amiruddin
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3619

Abstract

The purpose of this study is to determine and analyze the influence of accounting and culture on the level of corruption in countries. The study uses the adoption status of international accounting standards as a proxy for the accounting variable, Hofstede's cultural dimensions for culture variable, and measures a country's level of corruption using the Corruption Perception Index. The research data are obtained from adoption status of international accounting standards published by IFAC and IASB, Hofstede's cultural dimensions published by Hofstede Insights, and Corruption Perceptions Index published by Transparency International for the observation period of 2022-2023. The study employs multiple linear regression analysis of the data with a sample size of 83 countries obtained using purposive sampling. The results show that a country can reduce its level of corruption by adopting international public sector accounting standards and international financial reporting standards. The study also indicates that a country's level of corruption increases if the country is characterized by high power distance, collectivism, masculinity, high uncertainty avoidance, long-term orientation, and restraint cultural dimensions. Meanwhile, adoption of international education standards, international standards on auditing, and code of ethics for professional accountants has no significant influence on reducing a country's level of corruption
The Moderating Effect of Earnings Management on The Relationship Between CEO Narcissism And Tax Aggressiveness Khadijah Darwin; Amiruddin Amiruddin; Syarifuddin Syarifuddin; Darmawati Darmawati; Rahmawati Hs
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4820

Abstract

This study aims to test and find the effect of earnings management acting as moderating variable on the relationship between CEO Narcissism and tax aggressiveness. 14 mining companies in Indonesia became sample in this research, with five years of observation for a total of 70 observations. The nexus between variables was analyses using Moderated Regression Analysis (MRA) where this research variable consists of tax aggressiveness, CEO narcissism, while earnings management is moderating variable. The results found that a moderating effect was found on the relationship between CEO narcissism and tax aggressiveness. This indicates that an improved business performance will encourage companies to carry out proactive financial management. Corporate governance can reduce the impact of aggressive tax-based earnings management
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Nurul Fuada; Amiruddin Amiruddin; Syarifuddin Rasyid; Darmawati; Rahmawati Hs
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.
Co-Authors Ahmad Dzakwan Darmawati Darmawati Darmawati Khadijah Darwin Nurul Fuada Rahmawati Hs Syarifuddin Rasyid Syarifuddin Syarifuddin Syarifuddin Syarifuddin