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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
 45   46   47   48   49 
The Influence of Disclosure of Corporate Social Responsibility (CSR) on Company Value with Investor’s Attention as Intervening Variable (Empirical Study on Infrastructure Companies Listed on the Indonesia Stock Exchange 2018 - 2020) Adelia Rahma Yuliartanti; Rr Sri Handayani
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19239

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure on firm value with investor's attention as an intervening variable in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The value of the company in this study is calculated by the company's stock return. With more information provided by the company, it will attract investors' attention and will reduce information asymmetry. The population in this study was taken from companies listed on the Indonesia Stock Exchange (IDX) in the Infrastructure sector in 2018-2020. Sampling was taken using purposive judgment sampling method which finally found 18 of the 71 companies listed on the IDX website. The analytical tool used is partial regression analysis (Partial Least Square/PLS). Resulting that social Corporate Social Responsibility (CSR) disclosure has a positive and significant influence on the value of the company while the disclosure of Corporate Social Responsibility (CSR) economy and environment has a negative effect on the value of the company, and the disclosure of corporate social responsibility (CSR) economically, socially and environmentally has a negative effect on the value of the company with investor's attention as an intervening variable.Keywords:Disclosure of Corporate Social Responsibility (CSR), Company Value, Investor's Attention, Economic CSR, Environmental CSR, Social CSR.
Country Governance and Financial Leverage with Institutional Ownership as Moderating Variables Nugroho Sasikirono; Rosita Dwi Kusuma; Harlina Meidiaswati
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19014

Abstract

This study aims to determine the effect of country governance and the components of country governance (voice and accountability, political stability and absence of violence, government effectiveness, regulatory quality, law, and control of corruption) on financial leverage, as well as the moderating effect of institutional ownership on the influence of country governance and the components of country governance (voice and accountability, political stability and absence violence, government effectiveness, regulatory quality, law, and control of corruption) on financial leverage. This study uses a sampling method using purposive sampling. The analysis method is multiple linear regression and moderated regression analysis. The number of samples in this study was 1853 observations on manufacturing companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines. The results show that country governance, political stability and absence aof violence, government effectiveness, regulatory quality, law, and control of corruption have a significantly negative effect on financial leverage, while voice and accountability have a significant positive on financial leverage. Institutional ownership weakens the negative influence of country governance, political stability and absence of violence, government effectiveness, regulatory quality, law, and control of corruption on financial leverage, while institutional ownership strengthens the positive effect of voice and accountability on financial leverage. In addition, tangible assets, profitability, interest rates, and GDP growth also affect financial leverage.
Do Firm Value and Institutional Investors Affect on Herding Behavior? Fenny Marietza; Salsabila Tifani Ayuningsih
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.20037

Abstract

This research aims to determine the effect of firm value and institutional investors on herding behavior. The newnes of this research to add an indicator that have never been used for herding measurement to firm value. The existence of previous research result on herding that have not been conclusive raise empirical gaps and population gaps that are worthy of re-study. The measurement of firm value is carried out using the Book to Market Ratio and Firm Size. The size of institutional investors uses the company's institutional ownership, and the measurement of herding behavior uses the Cross-Sectional Absolute Deviation (CSAD) method. The sample in this study are LQ45. The data analysis method used in this study was carried out with multiple regression analysis. The study results show that there is indication of the occurrence of Herding Behavior in LQ45 companies in sample. Firm Value and institutional investors do not influence Herding Behavior. Keywords: Herding Behavior, Firm Value, Institutional Investors, LQ45 Companies
Risk Disclosure and Earnings Quality in Indonesia Banking Industries: Fair Value, Diversification, Financial Stability Javier Reynold Prisadi; Amrie Firmansyah
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.18410

Abstract

High earnings quality can reflect a company’s actual performance. Stakeholder needs high earnings quality as earnings information is used for decision-making by stakeholder. This study investigates the effect of fair value, diversification, and financial stability on earnings quality and the roles of risk disclosure in moderating these effects. This study employs secondary data sourced from annual reports available at www.idx.com. The sample used in this study is bank companies from 2016 to 2020. Using purposive sampling, the sample obtained in this study was 180 observations. The research data were analyzed using multiple linear regression for panel data. This study suggested that fair value does not affect earnings quality. Other than that, diversification positively affects earnings quality while financial stability negatively affects earnings quality. Furthermore, risk disclosure failed to moderate the effect of fair value, diversification, and financial stability on earnings quality. This study indicates that the Indonesian Financial Services Authority needs to regulate the bank's diversification and risk disclosure policies. Moreover, the Indonesian Financial Services Authority should maintain and improve the bank’s financial stability policies.
Eco-Efficiency and Financial Performance: An Evidence from Indonesian Listed Company Rochmawati Daud; Inten Meutia; Emylia Yuniarti
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21606

Abstract

This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange. The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of eco-efficiency on the company's financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company's financial performance. We find evidence that eco-efficiency has a positive impact on financial performance. This finding implies that the fewer GHG emissions the company produce, the higher the company's financial performance. This finding has implications as support for companies that emission reduction policies can positively affect the company's financial performance.
The Effect of Growth Opportunity, Profitability, CSR, Firm Size, And Leverage on Earning Response Coefficient Eny Kusumawati; Adinda Putri Wahyuningtyas; Shinta Permata Sari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22028

Abstract

The earnings response coefficient (ERC) measures the magnitude of a stock's abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock. This study, thus, aims to analyze the effect of growth opportunity, profitability, corporate social responsibility (CSR), company size, and leverage on the earnings response coefficient (ERC) in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 180 companies that met the criteria as the unit of analysis. The analytical method employed was multiple linear regression analysis. The study results provide empirical evidence that CSR, firm size and leverage affected the earnings response coefficient. Meanwhile, growth opportunity and profitability did not affect the earnings response coefficient.
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Andy Dwi Bayu Bawono; Noer Sasongko; Mustofa Mustofa
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22644

Abstract

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may experience negative consequences. This study’s objective was to examine empirical evidence about the influence of audit results, auditor switches, local government size, leverage, and profitability on local government audit report lag in Indonesia. This study utilized 506 out of 514 local governments (districts and cities) in Indonesia during 2017 and 2018, with a total sample size of 1,012. This study utilized secondary data collected from 2017 to 2018 audit reports of the Supreme Audit Institute – SAI (BPK). The data was collected from the electronic database services of the Information and Documentation Executive Authority (E-PPID) at http://e-ppid.bpk.go.id. The Purposive Sampling Technique was used to acquire the sample, and the data was analyzed using Ordinary Least Squares (OLS). According to the research, audit findings, local government size, and leverage influenced local government audit report latency, but auditor changes and profitability had no significant effect. Many variables, including audit opinion, audit quality, auditor experience, the quantity of capital expenditures, special allocation funds received by local government, and the qualifications of the local government report compiler, might be investigated further. In addition, splitting municipal governments depending on island location would provide for an intriguing extra audit report lag study.
Analysis of The Effect of Company Characteristics and Corporate Governance on Tax Aggressiveness: Before and During The Covid-19 Pandemic (Empirical Study of Manufacturing Companies Listed on The Indonesia Stock Exchange Period 2019-2020) Risma Talia Saputri; Rr. Sri Handayani
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.20702

Abstract

This study aims to analyze the effect of company characteristics and corporate governance on tax aggressiveness before and during the Covid-19 pandemic. The independent variables of this study are the company characteristics (profitability, capital intensity, inventory intensity, and company size) and corporate governance (independence the board of commissioners and audit committee size). The dependent variable of the study is tax aggressiveness measured using the Effective Tax Rate (ETR). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange period 2019-2020. The sampling method used was purposive sampling and obtained a total sample of 176 firm-years of observation with certain criteria. This study uses multiple regression analysis and chow test with SPSS 25 software. Based on results of the t-test, there was a positive effect profitability on tax aggressiveness before and during the pandemic, there was a positive effect company size on tax aggressiveness before the pandemic, there was a negative effect audit committee size on tax aggressiveness before and during the pandemic. However, it is not proven company size had an effect on tax aggressiveness during the pandemic. Meanwhile, capital intensity, inventory intensity, and independence the board of commissioners have not been shown an impact on tax aggressiveness before and during the pandemic. Then, the findings chow test found there was no difference effect of the six independent variables on tax aggressiveness before and during the pandemic.Keywords: company characteristics, corporate governance, tax aggressiveness
Factors Affecting The Level of Corporate Resilience as The Impact of The Covid-19 Pandemic in Indonesia Khalilul Rahman; Asniati Bahari
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19741

Abstract

This study aims to provide empirical evidence on the impact of corporate social responsibility, corporate governance, sales growth, and corporate size on corporate resilience. The purposive sampling technique obtained a sample of 44 companies registered in IDX80 as of February 2020. This study uses corporate quantitative methods with secondary data from sustainability reports and annual reports published by each corporate through the website www.idx.co.id or its official website. Data analysis in this study uses multiple linear regression analysis with IBM SPSS 25 software. The findings of this study are that partially, CSR on the topic of Environment has no significant effect on corporate resilience, but the topic of Economics and Social affect corporate resilience significantly. Corporate governance on the board of commissioners and directors has no significant effect on corporate resilience, but the board of audit committee significantly affects corporate resilience. Sales growth and corporate size significantly affect the corporate's resilience. Then, CSR, corporate governance, sales growth, and corporate size significantly affect the corporate's resilience.
Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk? Verani Carolina; Yuliana Gunawan; Ranesa Tedya
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21687

Abstract

Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles. This study aims to find the moderating effect of ESG performance on the effect of tax avoidance on corporate risk. The ESG score was obtained through the Thomson Reuters Eikon (Refinitiv), while tax avoidance was measured using the Effective Tax Rate and Cash Effective Tax Rate. This study used a sample of companies with ESG scores in the 2012-2021 period. The data was analyzed using panel data moderation regression with eviews 12. The best regression model obtained is the Fixed Effect Model (FEM). The results showed that ESG performance can moderate the effect of tax avoidance on corporate risk.Keywords: Environmental, Social, and Governance (ESG), tax avoidance, corporate risk.

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