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INDONESIA
Jurnal Akuntansi dan Governance
Published by Universitas Muhammadiyah Jakarta
ISSN : -     EISSN : 27454711     DOI : http://dx.doi.org/10.24853/jago
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Akuntansi dan Governance menerbitkan artikel berbahasa Indonesia dengan tema yang terkait dengan akuntansi dan governance, antara lain namun tidak terbatas pada : (1) Akuntansi dan Governance dalam Perspektif dan Praktik di Entitas Islam; (2) Akuntansi dan Governance dalam Perspektif dan Praktik di Korporasi; (3) Akuntansi dan Governance Pada Organisasi Nirlaba; (4) Akuntansi dan Governance di Pemerintahan; (5) Akuntansi dan Governance dalam Perpajakan, (6) Governance dalam Sistem Informasi dan Teknologi; (7) Governance dalam Pemeriksaan dan Forensik ; (8) Governance Berbasis Etika.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 71 Documents
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Pengaruh Ketidakpastian Kebijakan Ekonomi dan Koneksi Politik terhadap Perilaku Biaya Asimetris: Peran Moderasi Komisaris Independen Keith Yohanes Reinhart; Candra Sinuraya
Jurnal Akuntansi dan Governance Vol. 7 No. 1 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.7.1.52-78

Abstract

Objectives: This study examines the impact of economic policy uncertainty and political connections on asymmetric pricing behaviour, as well as the moderating role of board independence, in non-financial firms listed on the Indonesia Stock Exchange during the period 2021–2024. This is among the first studies to test economic policy uncertainty and political connections simultaneously within a single empirical model in an emerging-market setting. Design/method/approach: The quantitative study utilised panel data comprising 377 firms (1,508 observations). EPU was measured using an index constructed in accordance with Baker et al. (2016), whilst political connections were measured using dummy variables. The analysis was conducted using panel data regression with firm and year fixed effects. Results/findings: EPU has been shown to reduce cost stickiness, whereas political connections significantly increase cost stickiness. Board independence has not been shown to moderate the relationship between EPU and cost stickiness. Theoretical contribution: This study expands on Agency Theory by integrating macro and micro factors to explain asymmetric cost behaviour. Practical contribution: Investors should regard political connections as a risk factor. For regulators, oversight by independent boards needs to be strengthened, particularly in companies with political exposure. Limitations: The study may be subject to survivorship bias, uses a simple measure of political connections, and has a limited scope in terms of EPU and observation period

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