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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax
Dani Kharismawan Prakosa
Directorate General of Taxes, Ministry of Finance
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK? Amrie Firmansyah; Pria Aji Pamungkas; Dani Kharismawan Prakosa; Adhitya Jati Purwaka; Muchamad Izaaz Hannun Bachtiar
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 5 No 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i2.263

Abstract

Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.
Manager's Income Smoothing Actions Due to Debt Policy: The Moderating Role of Tax Avoidance Amrie Firmansyah; Muchamad Rizal Pua Geno; Dani Kharismawan Prakosa; Pria Aji Pamungkas; Adhitya Jati Purwaka
Educoretax Vol 3 No 3 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i3.566

Abstract

The manager carries out income-smoothing actions to guard the stability of profit. Stability and high profits are considered an indicator of a low-risk company. The manager made this effort to increase investor belief in providing the company with source funds. This study aims to test the effect of debt policy on action income smoothing. This research also includes tax avoidance as a moderating variable in this association. This study employs data derived from financial statements of listed manufacturing companies on the Indonesian Stock Exchange from 2016 until 2021—research data sourced from www.idnfinancials.com. Samples employed in this study totaled 564 observations (firm-year). Testing hypothesis is using analysis of multiple linear regression for panel data. This study finds that debt policy is positively associated with income smoothing. However, tax avoidance has no role in moderating the association between debt policy and income smoothing. This study contributes to developing literature on income smoothing in financial accounting research frameworks using different proxies in the Indonesian context.
Co-Authors Adhitya Jati Purwaka Amrie Firmansyah Muchamad Izaaz Hannun Bachtiar Muchamad Rizal Pua Geno Pria Aji Pamungkas