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Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : 26849739     DOI : https://doi.org/10.34209/equ
Core Subject : Economy,
Economics, Econometrics & Finance
Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax Accounting Information System Corporate Governance Public Sector Accounting Sharia Accounting Corporate Finance CSR and Sustainable Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol 27 No 2 (2024): EQUITY" : 7 Documents clear
Financial Distress, Environmental Performance, and Carbon Emission Disclosure Muhammad Faisal; Farris Althaf Pratama
EQUITY Vol 27 No 2 (2024): 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.v27i2.8884

Abstract

This research aims to obtain empirical evidence related to the effect of financial distress and environmental performance on carbon emission disclosure. The research methodology used is quantitative and used secondary data from non-financial companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this research is purposive sampling, with a total of  33 companies sampled over the period from 2017 to 2021. The analysis method used is multiple linear regression analysis, conducted using the STATA 17.0 application. The results of this research indicate that financial distress has a negative effect on carbon emission disclosure, whereas environmental performance does not have effect on carbon emission disclosure. Keywords: Carbon Emission Disclosure, Financial Distress, Environmental Perfomance
ESG and Financial Performance: The Moderating Role of Intellectual Capital Puti Azzahra Vania Eriany; Luluk Widyawati
EQUITY Vol 27 No 2 (2024): 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.v27i2.8901

Abstract

Public awareness of social and environmental challenges has raised attention to ESG issues around the world.  This study aims to empirically examine the effect of ESG on corporate financial performance with the moderating role of intellectual capital and its components human capital, structural capital, and relational capital. ESG measurement is measured by ESG score, financial performance is measured by ROA and Tobins'Q, and intellectual capital is measured by VAIC. The research was conducted on 424 samples of companies in ASEAN-5 countries (Indonesia, Malaysia, Singapore, Thailand, Philippines) obtained through puposive sampling technique with the research period 2019-2022. The results prove that ESG is positively related to financial performance on the proxy of ROA. Intellectual capital strengthens the relationship between ESG and corporate financial performance on ROA and Tobins'Q proxies. Structural capital strengthens the relationship between ESG and financial performance on the Tobins'Q proxy. Relational capital strengthens the relationship between ESG and corporate financial performance on the ROA proxy. Meanwhile, human capital weakens the relationship between ESG and corporate financial performance.   Keywords: ESG, Financial Performance, ROA, Tobins’Q, Intellectual Capital, Human Capital, Structural Capital, Relational Capital
Time Budget Pressure, Professional Ethics, Experience, Auditor Competence and Audit Quality: (Analysis at the Public Accounting Firm Drs Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan and Partners) Faisal, Muhammad; Afra, Shafira Cahyaning
EQUITY Vol 27 No 2 (2024): 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.v27i2.8904

Abstract

This study seeks to analyse the impact of time budget pressure, the professional ethics of public accountants, work experience, and auditor competency on audit quality at PKF Public Accounting Firm, which is ranked among the top 10 accounting and professional services businesses in Indonesia. The study's population comprised 103 personnel from the Public Accounting Firm Drs Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan (PKF International), including 93 Auditors and 10 HR Administrators and Staff. This study employed a purposive sampling methodology. This research employed a questionnaire as a survey instrument to gather respondent data. This study processed data from 68 respondents, representing 85 percent of the disseminated questionnaires. The software employed to examine the variable association in this study is SPSS 22. This study's findings demonstrate that time budget pressure, professional ethics, and experience positively influence audit quality. Conversely, auditor expertise does not influence audit quality.   Keywords: Time Budget Pressure, Professional Ethics of Public Accountants, Work Experience, Auditor Competence and Audit Quality.
The Impact of ESG on Firm Value: Empirical Study on Indonesia and Singapore Companies Meini, Zumratul; Setijaningsih, Herlin Tundjung
EQUITY Vol 27 No 2 (2024): 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.v27i2.9183

Abstract

Environmental, Social, and Governance (ESG) is a concept focusing on the sustainability of development, investment, and business activities based on three criteria: environment, social, and governance. The increasing demand for attention to ESG in sustainability issues raises the question of whether companies that have concerns about the environment, social, and governance can increase the value of their firms. The aim of this study is to obtain empirical evidence of how ESG performance influences firm value, especially in Indonesia and Singapore. This study builds on previous research by analyzing each ESG pillar and considering behavioral differences between industries and countries to provide more comprehensive empirical evidence. This study’s population is companies listed on the Indonesia and Singapore Stock Exchanges from 2015 to 2022. The sample obtained in this study used the purposive sampling method which produced 82 company samples. Hypothesis testing was carried out by implementing multiple regression analysis showing that ESG performance can increase the firm's value. Furthermore, the impact of ESG performance on firm value does not differ between industries. Still, it differs between countries where the influence of ESG performance on firm value is higher in Indonesia compared to Singapore. Keywords: ESG, Industry, Firm Value
Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): 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.v27i2.9249

Abstract

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research.   Keywords: Leximancer, ESG, ESG themes, ESG concepts.
Tax Aspect, Governance Mechanism, and New Bank Discretion: Restructuring & Covid-19 Effect Valdiansyah, Riyan Harbi; Hartati, Andi Neneng Sugi; Puspitasari, Diana
EQUITY Vol 27 No 2 (2024): 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.v27i2.9262

Abstract

This study investigates the influence of deferred tax expenses and tax retention on earnings management with banking governance mechanisms as moderating variables. The sample for this study comprises 124 data points from banks listed on the IDX between 2019 and 2022. The effects of credit restructuring and the global SARS-CoV-2 pandemic were examined using a moderated regression analysis with a fixed effect model (FEM). The results reveal that deferred tax expenses have a positive impact on discretionary provision, while tax planning has no effect. Additionally, an independent commissioner mitigates the positive effect of deferred tax expenses on earnings management. The study also finds a significant difference in earnings management practices between the pre-Covid-19 period and pandemic periods. These findings suggest that regulators and banking risk control teams should be cautious about tax aspects that may encourage discretionary behavior such as deferred tax liabilities and tax planning during specific periods. Keywords: Deferred Tax Expense, Tax Retention Rate, Governance Mechanism, Earnings Management, Covid-19.
IPO Long-Term Performance: Evidence from Indonesia Stock Exchange 2019-2020 Fuadi, Ali Akbar; Pasaribu, Pananda
EQUITY Vol 27 No 2 (2024): 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.v27i2.9382

Abstract

Initial Public Offering (IPO) is one of the most anticipated events in in the Indonesia Stock Exchange (IDX). The number of companies going public has increased significantly in the last few years. However, some newly listed stocks do not perform well after they are listed.  This paper will examine whether information stated in the prospectus documents have a significant influence on the long run IPO stock price between 2019-2020. The information includes financial ratios, intention of proceeds, dividend policy, and underwriter reputation.  This study uses  an event  study approach, in which 106 IPO events, to analyse stock performance three years after the IPO. The dependent variable is buy and hold abnormal return (BHAR). The result shows that DER ratio and intention use of proceeds for debt repayment are significant to influence BHAR with a negative relationship. Moreover, the underwriter reputation and underpricing level are insignificant to affect BHAR. The study concluded that long term performance of newly listed firm is influenced by the leverage level.   Keywords: Initial Public Offering (IPO), Stock Performance, Indonesia Stock Exchange (IDX)

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