Garuda - Garba Rujukan Digital

Foreign Direct Investment And Accounting Conservatism: IFRS Adoption As Moderating Variable Siti Naziyatul Ulfa; Zaitul Zaitul; Herawati Herawati; Mardiana Azizah; Desi Ilona
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1357

This study examines the effect of moderation in IFRS adoption on the relationship between Foreign Direct Investment (FDI) and accounting conservatism. The object of research is companies listed on the Indonesia Stock Exchange (IDX) mining sector. Seventeen companies were the final samples, and three hypotheses were tested in this study. This study also uses control variables: company age, size, and profitability. Hypothesis testing uses Moderate Regression Analysis (MRA) SPSS version 16.0. The results of this study indicate that (i) Foreign Direct Investment (FDI) has a positive effect on accounting conservatism, (ii) The adoption of IFRS does not affect accounting conservatism, and (iii) the Adoption of IFRS cannot moderate the relationship of Foreign Direct Investment (FDI) and accounting conservatism. For the control variable, only the profitability variable has a negative effect on accounting conservatism.

Corporate Governance and CSR Disclosure: Earnings Management as Moderating Variable Azwa Maqfira; Zaitul Zaitul; Yeasy Darmayanti; Mardiana Azizah; Desi Ilona
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2067

The purpose of this study is to examine the moderating influence of earnings management on CSR disclosure as it relates to corporate governance. From 2014 to 2018, firms in the mining sector that were listed on the Indonesia Stock Exchange were the subject of this study. In order to check for consistency in the outcomes, this study additionally employs two control variables. Theories are developed using prior research, agency theory, and legitimacy theory. Of the 110 companies in the population, 22 were chosen as the study's sample. Purposive sampling with moderated regression analysis (MRA) was the strategy used. According to the regression analysis, managerial ownership has a negative impact on CSR disclosure, while institutional ownership and the board of directors have a positive effect. On the other hand, CSR disclosure is unaffected by the audit committee and independent board of commissioners. The relationship between CSR disclosure and corporate governance cannot be mediated by earnings management.

Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang Yunita Waryani; Desi Lammarito Sinaga; Zaitul Zaitul; Desi Ilona; Mardiana Azizah
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2336

The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.

Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang Yunita Waryani; Desi Lammarito Sinaga; Zaitul Zaitul; Desi Ilona; Mardiana Azizah
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2336

The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.

Title

Found 4 Documents
Search

Abstract

Abstract

Abstract

Abstract

Title Search

Found 4 Documents Search

Abstract

Abstract

Abstract

Abstract

Title

Found 4 Documents
Search