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INDONESIA
AKRUAL: Jurnal Akuntansi
Published by Universitas Negeri Surabaya
ISSN : 20859643     EISSN : 25026380     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal Akuntansi is available for free (open access) to all readers. The articles in AKRUAL: Jurnal Akuntansi include developments and researches in Accounting literature (theoretical studies and its applications), including but not limited to: Financial Accounting Management Accounting Auditing Taxes Public Sector Accounting Sharia Accounting Accounting Information System An
Arjuna Subject : -
Articles 2 Documents
 1 
Search results for , issue "IN PRESS" : 2 Documents clear
Does Tax Avoidance Matter in Sustainaility Reporting-Financial Performance Relationship: Evidence From Indonesia -, Supriyati -
AKRUAL: JURNAL AKUNTANSI IN PRESS
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

Financial performance is a measure of the success of company operations. Optimum financial performance is said to be achieved when the company operating successfully increases company turnover. Sustainability reporting uncovers financial and non-financial aspects of this company operates. The objective of this research is to examine the effect of sustainability reporting on financial performance with tax avoidance as a mediating variable. This research was conducted in 58 companies that conducted sustainability reporting in the 2014-2018 period. Data were analyzed with regression and causal step testing. This research has some results, which among others are: that sustainability reporting has a positive effect on corporate financial performance, and that tax avoidance has a negative effect on corporate financial performance. It was also found that tax avoidance is not a mediating variable for the effect of sustainability reporting on corporate financial performance
Does the Market Respond to Management Aggressiveness? Wijaya, Riesanti Edie
AKRUAL: JURNAL AKUNTANSI IN PRESS
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study aims to examine market behavior towards management aggressiveness from the perspective of screening theory. Screening theory assumes that the market has limited information on companies. This study provides empirical evidence about the response of capital markets to management aggressiveness. Over-aggressive management is very dangerous for the company. For this reason, the researcher also examines whether the board of commissioners, foreign institutional ownership, and the presence of auditors are capable of improving market response to management aggressiveness. This study uses 852 companies taken from companies listed on the IDX from 2016 to 2018. This study provides evidence that the market does not respond to management aggressiveness. This means that the screening theory is able to explain that the market does not consider whether management is aggressive or not in making investment decisions. However, the existence of foreign institutional ownership as well as the existence of auditors is something that is considered by the market. The market has responded positively to their existence in suppressing management aggressiveness. Thus, Screening theory proves that the market has limited information about company management. However, they require different information from that provided by management in making strategic decisions.

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