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All Journal Journal of Accounting and Investment The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia
Fuad Rakhman, Fuad
Faculty Of Economics And Business Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance

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The Effect of Ownership Structure and Investor Protection on Firm Value: Analyst Following as Moderating Variable Susilawati, Desi; Rakhman, Fuad
Journal of Accounting and Investment Vol 19, No 1: January 2018
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.321 KB) | DOI: 10.18196/jai.190192

Abstract

The research related to the association between structure ownership and the firm value is a discussion about corporate governance which is still has contradictory conclusion and mixed result. It indicates open question that needs empirical evidence. The influence of concentrated ownership on firm value still brought conflict of interest so the role of analyst following can be stated as an alternative of corporate governance mechanism (Lang et al., 2004). The objectives of this research are to examine the interaction effect between concentrated ownership and analyst following, and the effect of investor protection toward firm value in five Asian companies. Asia is chosen because it has unique characteristic, in term of corporates ownership structure which is more concentrated on families and board of governance is weak (Choi, 2003). The data is consisting of 7.100 firm year observations obtained from Bloomberg and OSIRIS database for the period 2011-2013 in five Asian Countries, i.e. China, South Korea,  Malaysia, Taiwan, and Thailand. Multiple Regression analysis is used to test hypotheses. The results show that concentrated ownership is positively affects the firm value. However, there is no empirical evidence that the interaction of concentrated ownership and analyst following positively affect the firm value. As hypothesized, this research also shows that investor protection has negative impact on firm’s value.
CEO Characteristics and Earnings Management RAHMAT DWI SANTOSO; FUAD RAKHMAN
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.276

Abstract

This study investigates the relationship between the characteristicsof CEOs and earnings management among public firms listedon the Indonesian Stock Exchange. The decision on how to manageearnings is in the hands of corporate executives. This study examines ifearnings management is affected by the characteristics of companyCEOs. Using 265 firms in 2012 as our sample, we find that the shortertenure, older, and founding family CEOs report lower absolute discretionaryaccruals. Further, we did not find any association between theCEOs’ gender and earnings management.
Do Firms Manage Their Earnings During Initial Public Offerings? Fuad Rakhman
The Indonesian Journal of Accounting Research Vol 16, No 2 (2013): IJAR May 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.273

Abstract

This study investigates if IPO firms in Indonesia manage theirearnings around the time of their IPO. Using financial data from 1999to 2012, I examine the abnormal accruals of IPO firms during the threeyears prior to their IPO year and in their IPO year. I find that issuingfirms managed their earnings starting two years prior to their IPO yearand that earnings management was most profound in the IPO year. Furthertests indicate that firms used income-increasing accruals duringthe period leading to the IPO. These findings are consistent with theview that firms manage their earnings to maximize the initial offer priceand the proceeds from the IPO
MASA KERJA CEO DAN MANAJEMEN LABA (CEO TENURE AND EARNIGS MANAGEMENT) Vernando, Andreas; Rakhman, Fuad
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims to investigate the CEO behavior in managing earnings during his tenure. This study predicts that the CEO will overstate earnings in the early years and the final year of his service. Prior studies investigating earnings management only focused on either the early years or the final year of CEO service without considering CEO tenure between the early years and the final year of CEO service. Study investigating earnings management during CEO tenure was still scarce (Ali and Zhang 2015). Further, prior studies predicted that new CEO would engage in income-decreasing earnings management that was explained by big bath theory. However, this study predicts that CEO in early years of their services will engage in income-increasing earnings management that can be explained by career concern theory. Therefore, this study contributes to fill the gap in the literature. Using the sample of nonfinancial companies listed in the Indonesia Stock Exchange from 2005 to 2014, this study finds that CEO will overstate earnings in the early years of his services. However, this study does not find that CEO overstate earnings in the final year of his services.
The Impact of Public Leadership on Accountability in Local Government: Evidence from Indonesia Setyaningsih, Titik; Indra Bastian; Choirunnisa Arifa; Fuad Rakhman
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13047

Abstract

This study examines the influence of public leadership on local government accountability. The study employed a survey methodology, involving local government employees in seven local governments in Central Java. The data analysis was conducted using Partial Least Squares. The research results indicate that rule-following leadership has a significant positive effect on accountability and financial reporting quality. Accountability leadership plays an important role in increasing financial reporting quality. An increase in financial reporting quality can increase accountability in an organization.
Co-Authors Andreas Vernando Arifa, Choirunnisa Desi Susilawati, Desi Indra Bastian RAHMAT DWI SANTOSO Setyaningsih, Titik