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All Journal Jurnal Equity Journal of Law, Administration, and Social Science Equity
Maharani, Arum Puspita
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DOES INDEPENDENT COMMISSIONER CONTRIBUTE TO DECREASE EARNINGS MANAGEMENT AND TAX AVOIDANCE ACTIVITIES Zaman, Alfian Nur; Maharani, Arum Puspita; Firmansyah, Amrie
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5687

Abstract

This study examines the independent commissioner's role in moderating earnings management's effect on tax avoidance practices in the building construction industry. This study uses data from building construction sector companies listed on the Indonesia Stock Exchange during 2017-2020. Of the 15 companies observed, 42 samples were obtained using purposive sampling to be used in the study. They are processing data using regression analysis with cross-sectional data. The study results show that the company's earnings management positively affects tax avoidance activities carried out by building construction companies. Meanwhile, an independent commissioner does not affect the relationship between earnings management practices and corporate tax avoidance. Keywords: Corporate Governance, Earnings Quality, Tax Planning
Efficient market theory on trial: The case of PT Semen Indonesia Doloksaribu, Raja Pranatha; Maharani, Arum Puspita; Qadri, Resi Ariyasa
Journal of Law, Administration, and Social Science Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i1.844

Abstract

This study seeks to investigate the dynamics within PT Semen Indonesia (Persero) Tbk, particularly examining the paradox of its share price decline during a period of favorable operational and financial performance from November 2022 to May 2023. Employing both interviews with high-level executives and extensive literature review, the research adopts a mixed-method approach. Interview data were meticulously analyzed using clustered coding to draw nuanced insights, while the literature review served to contextualize and bolster the analysis of the empirical data. The findings indicate that despite the robust operational and financial health of PT Semen Indonesia during the specified period, the company experienced a concomitant decline in its stock value, challenging the assumptions of the Efficient Market Theory. The disparity between the company’s performance metrics and its stock price behavior suggests a weak application or potential invalidity of the Efficient Market Theory in this instance. This research not only underscores the complexities of stock price determinations within Indonesian state-owned enterprises but also opens avenues for future studies to explore similar phenomena across different firms or industries. The unique insights gained from high-level sources within the company provide a valuable foundation for further scholarly inquiry into market efficiency theories.
DOES INDEPENDENT COMMISSIONER CONTRIBUTE TO DECREASE EARNINGS MANAGEMENT AND TAX AVOIDANCE ACTIVITIES Zaman, Alfian Nur; Maharani, Arum Puspita; Firmansyah, Amrie
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5687

Abstract

This study examines the independent commissioner's role in moderating earnings management's effect on tax avoidance practices in the building construction industry. This study uses data from building construction sector companies listed on the Indonesia Stock Exchange during 2017-2020. Of the 15 companies observed, 42 samples were obtained using purposive sampling to be used in the study. They are processing data using regression analysis with cross-sectional data. The study results show that the company's earnings management positively affects tax avoidance activities carried out by building construction companies. Meanwhile, an independent commissioner does not affect the relationship between earnings management practices and corporate tax avoidance. Keywords: Corporate Governance, Earnings Quality, Tax Planning
Co-Authors Amrie Firmansyah Doloksaribu, Raja Pranatha Qadri, Resi Ariyasa Zaman, Alfian Nur