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All Journal Governors Jurnal Akuntansi
Nalarreason, Kadek Marlina
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Economics, Econometrics & Finance

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Do Markets Overreact to Policy Signals? Ni Putu Anindya Sarasija Prameswari; Nalarreason, Kadek Marlina; Andriadi , Komang Dandy
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.6578

Abstract

This research looks into how the market responded to the Indonesia Stock Exchange's March 18, 2025, trading halt policy, which came after the IHSG fell by a precipitous 5.02%.  The study compares aberrant return and trading volume activities before and after the incident, with a focus on LQ45 stocks.  The study employs an event study methodology and analyzes 45 businesses listed on the LQ45. The assessment of market response is facilitated by the implementation of two distinct statistical methodologies: the Wilcoxon signed-rank test and the paired sample t-test.  The results show no discernible variation in abnormal returns, indicating that the market had already factored in pertinent information when the uncertainty was halted.  Trading volume activity, on the other hand, has significantly increased, suggesting that despite stable prices, investors acted in a certain way in response to the policy signal.  According to the framework of signaling theory, these findings suggest that trading halts continue to affect market attitude and behavior even when price efficiency is preserved, acting as a communication tool as well as a technical intervention.  This study advances our knowledge of how emerging markets interpret policy signals during times of increased uncertainty.
Do Independent Commissioners Restrain Earning Management and Tax Avoidance? Nalarreason, Kadek Marlina; Prameswari, Ni Putu Anindya Sarasija
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11415

Abstract

Purpose – This research seeks to explore the influence of earnings management on tax avoidance, and examine how independent commissioners help to reduce this impact on Indonesia’s non-financial state-owned enterprises (SOE’s) Design/Methodology/Approach – This study adopts a quantitative approach using secondary data collected from the annual and financial reports of non-financial SOEs between 2019 and 2023. The sample consists of 17 companies selected using purposive sampling. The formulated hypotheses are tested using Moderated Regression Analysis (MRA). Findings – The analysis reveals that earnings management significantly affects tax avoidance. Additionally, the presence of independent commissioners helps mitigate this relationship, confirming that good corporate governance can limit aggressive tax planning strategies. Research Limitations/Implications – This study highlights the importance of independent commissioners in monitoring earnings management and tax avoidance practices. The findings offer reference for regulators and companies to improve corporate governance effectiveness. Furthermore, this research opens opportunities for future studies to explore other factors that may influence the relationship between earnings management and tax avoidance. Keywords: Corporate Governance, Earnings Management, Independent Commissioners, SOEs, Tax Avoidance
Co-Authors Andriadi , Komang Dandy Ni Putu Anindya Sarasija Prameswari Prameswari, Ni Putu Anindya Sarasija