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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
 43   44   45   46   47 
The Demand of Cost of Equity: Is Audit Attributes Matters? Muhammad Dhia Ulhaq; Yossi Diantimala; Syukriy Abdullah
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16732

Abstract

This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit quality. Samples are 588 non-financial companies listed on the Indonesian Stock Exchange for the period 2015-2020. The results show that auditor industry specialization and audit committee affect audit quality positively significant. However, audit quality has no significant effect on the cost of equity. The role of the audit committee on the relationship between audit quality and cost of equity is not significant either. Auditor tenure negatively significant affects the cost of equity. Therefore, only auditor tenure matters for investors to demand the cost of equity. However, based on the audit committee's task, we realize a big role of the audit committee in audit quality and cost of equity relationship. We argue that the audit committee has the power to evaluate internal audits and external audits of a firm so the existence of an audit committee provides good signals to capital providers and lenders regarding the credibility of an effective monitoring process and therefore affects the cost of equity.Keywords: Audit quality, auditor industry specialization, audit committee, auditor tenure, cost of equity. 
The Effect of Good Corporate Governance, Sales Growth, and Capital Intensity on Accounting Conservatism (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange 2017-2019) Fatchan Achyani; Lovita Lovita; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17578

Abstract

The condition of a company must experience ups and downs that cause instability, so that conditions are different from one company to another. To attract investors and creditors as users of financial information, companies must be careful in financial reporting where companies do not rush to recognize and measure assets and profits and immediately recognize possible losses and debts. The purpose of this study is to analyze and obtain empirical evidence about the effect of good corporate governance, sales growth, and capital intensity on accounting conservatism. Indicators of good corporate governance here consist of managerial ownership, independent commissioners, audit quality, and concentrated ownership. The sample of this research is manufacturing companies in Indonesia during the 2017-2019 period which are listed on the Indonesia Stock Exchange (BEI). The results of this study indicate that independent commissioners and capital intensity have an influence on accounting conservatism.
Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia Mahameru Rosy Rochmatullah; Ade Khurnia Jati; Fauzan Fauzan
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18050

Abstract

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Eta Fasita; Amrie Firmansyah; Ferry Irawan
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17313

Abstract

This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel.  The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry Rita Wijayanti; Kurnia Rina Ariani; Suyatmin Suyatmin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.18061

Abstract

This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven. 
The Determination of Fair Selling Price: an Ethnomethodology Study in PT. Panderman Property Syariah Wiwid Sukamto; Iwan Triyuwono; Unti Ludigdo
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.14209

Abstract

This study aims to reveal the practice of setting the price of sharia property without banks. This study uses an interpretive paradigm with a religious ethnomethodological approach to find ways or methods of setting the price that are believed in a social environment based on justice value in Islam. The data in this study were obtained from observations in the field, documentation and in-depth interviews with people who are related to setting the price at PT Panderman Properti Syariah. Data analysis was performed using equitable indexicality and equitable reflexivity. The results of the study show that there are four ways to determine the selling price, such as; implementing sharia provisions, determining the pricing objectives, calculating costs and determining fair profit, and bidding and contract arrangement mechanisms. Fair selling price is determined by paying attention to the rights of stakeholders, both those that are related to and those not directly related to the company's operations. Each stakeholder is fulfilled their rights in a balanced manner.
Audit Quality of The Engagement Partner and Audit Firm Elfina Astrella Sambuaga; Antonius Herusetya
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17388

Abstract

This study examines the effect of the number of clients and complexity on audit quality at the audit engagement partner (AEP) and public accounting firm (PAF) levels. We use discretionary accrual and real activities manipulation models to assess the audit quality at the AEP and PAF levels. Our study examines 506 firm-year observations as our sample for the companies in the industrial sector listed on the Indonesian Stock Exchange. Using multiple linear regressions and controlling for year and industry fixed effects, our study discovered that the client complexity handled by AEPs is associated with the declining audit quality of AEPs using discretionary accruals. However, our study discovered no relationship between the number of clients at the AEP and PAF levels, and client complexity at the PAF level that influences the audit quality. Thus, the findings of our study suggest to standard setters, capital market participants, and other stakeholders that audit quality at the AEP level remains a significant concern.
The Effect of Corporate Life Cycle on Corporate Restructuring Nur Afiqoh Sari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.15373

Abstract

This study aims to determine the effect of corporate life cycle on restructuring decisions with governance and financial distress as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange in five years (2013-2017) and there are 480 data for the sample. The hypotheses tested using logistic regression. The results of this study indicate that life cycle has an effect on restructuring decisions. Financial distress strengthen the influence of the "birth" and "mature" stages to carry out managerial restructuring, and strengthen the "growth" stage to carry out operational restructuring and financial restructuring. However, financial distress does not moderate the influence of the life cycle on asset restructuring. Governance weakens the influence of the “birth” stage in managerial restructuring and also weakens the influence of the “birth” and “mature” stages in financial restructuring strategies. GCG does not moderate the effect of the life cycle on operational restructuring and asset restructuring.
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure Rina Trisnawati; Safari Dwi Wardati; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17783

Abstract

Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure.Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation.Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure.Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure.Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company.Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.
Female Family Echelon and Capital Structure Decisions in Family Firm Hadi Sumarsono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.15440

Abstract

This research aims to examine how female family echelons (the presence female family on commisioner or director) effect on leverage. Sample  use in research are 1374 firms years observation from nonbank and nonfinancial sector actived trade on Indonesia Stock Exchange over 2011 to 2015. Using regression of fixed effect model, this finding suggest that family firm are less leverage than nonfamily firm. Proportion of family ownership, family commisioner and family director insignificant affect on leverage, however, relationship between family ownership and leverage are significantly nonlinear (U-shape). Female family echelons effect on leverage. Family firms more risk averse than nonfamily firm due to involvement women on family echelons.

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