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All Journal JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Ekonomi, Akuntansi dan Perpajakan
Hubertus Ade Resha Raditya Boli
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Economics, Econometrics & Finance

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How International Tax Practices Shape Earnings Quality: The Moderating Role of Tax Risk Management in Southeast Asia Tirta Prasetya Dilaga; Hubertus Ade Resha Raditya Boli
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.948

Abstract

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.
THE POWER OF OVERSIGHT AND INCLUSION: EXAMINING THE ROLE OF GOVERNANCE AND FINANCIAL DIRECTOR DIVERSITY IN ENSURING FINANCIAL INTEGRITY Hubertus Ade Resha Raditya Boli; Adhimas Bagus Kurniawan
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan tata kelola perusahaan terhadap keakuratan laporan keuangan. Selain itu, penelitian ini juga menganalisis peran moderasi keragaman direktur keuangan dalam hubungan antara kebijakan tata kelola perusahaan dan keakuratan laporan keuangan. Studi ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021–2023. Sampel penelitian dipilih menggunakan metode purposive sampling, yang menghasilkan 74 perusahaan dengan sejumlah pengamatan. Analisis data dilakukan menggunakan metode regresi berganda untuk menguji hubungan antara variabel yang diteliti. Hasil penelitian menunjukkan bahwa komite audit, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh secara signifikan terhadap keakuratan laporan keuangan. Sebaliknya, keberadaan komisaris independen memiliki dampak positif terhadap keakuratan laporan keuangan. Selain itu, temuan penelitian mengungkap bahwa keberadaan direktur keuangan wanita dapat memperkuat hubungan positif antara komite audit dan kepemilikan institusional dengan keakuratan laporan keuangan.
Co-Authors Adhimas Bagus Kurniawan Tirta Prasetya Dilaga