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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmu Perpustakaan Jurnal Akuntansi Multiparadigma SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam The Indonesian Journal of Accounting Research Educoretax Jurnal Akuntansi dan Governance Andalas
SITI MUTMAINAH
Universitas Diponegoro
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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AGRESIVITAS PAJAK DAN KONEKSI POLITIK: APAKAH BERPERAN PADA KEBERLANJUTAN PERUSAHAAN? Nora Hilmia Primasari; Faisal Faisal; Siti Mutmainah
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.08

Abstract

Abstrak – Agresivitas Pajak dan Koneksi Politik: Apakah Berperan pada Keberlanjutan Perusahaan?Tujuan Utama - Riset ini dimaksudkan untuk menganalisis efek agresivitas pajak dan koneksi politik terhadap keberlanjutan perusahaan dengan ukuran perusahaan menjadi pemoderasi.Metode - Riset ini diuji mengunakan metode regresi data panel. Sampel penelitian terbatas pada BUMN yang listing pada Bursa Efek Indonesia periode 2017-2021.Temuan Utama - Hasil penelitian menunjukkan agresivitas pajak tidak punya dampak signifikan terhadap keberlanjutan entitas. Koneksi politik berkontribusi positif pada keberlanjutan perusahaan. Temuan ini diperkuat dengan model penelitian dengan menggunakan moderasi ukuran perusahaan menunjukkan hasil yang sama.Implikasi Teori dan Kebijakan - Hasil penelitian menunjukkan teori tinjauan berbasis sumber daya relevan dalam menelaah peran koneksi politik terhadap keberlanjutan. Investor dapat menafsirkan hasil tersebut sebagai indikasi bahwa korporasi yang memiliki koneksi politik kuat cenderung menghadapi risiko yang lebih rendah dan mampu mencapai kinerja keberlanjutan yang lebih baik.Kebaruan Penelitian – Temuan bahwa ukuran perusahaan dapat merubah arah penelitian antara koneksi politik menjadi negatif terhadap keberlanjutan perusahaan menjadi suatu kebaruan. Abstract - Tax Aggressiveness and Political Connections: Do They Contribute in Corporate Sustainability?Main Purpose - This research is intended to analyze the effects of tax aggressiveness and political connections on corporate sustainability with firm size as a moderator.Method - This research is tested using panel data regression. The research sample is limited to SOEs listed on the Indonesia Stock Exchange during 2017-2021.Main Findings - The results show that tax aggressiveness has no significant impact on entity sustainability. Political connections contribute positively to corporate sustainability. This finding is reinforced by the research model, which uses moderation of company size to show the same results. Theory and Practical Implications - The results show that the resource-based view theory is relevant in examining the role of political connections in sustainability. Investors can interpret the results as an indication that corporations with strong political connections can achieve better sustainability performance.Novelty - The finding that firm size can change the direction of research
Pengaruh Karakteristik Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan Siti Mutmainah; Khomsin Fajar Kurniawan
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.38

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of independency, expertise, size, meeting frequencies, authority, and gender audit committee on the timeliness of corporate financial reporting. Audit report lag is a proxy of the timeliness of corporate financial reporting. The samples in this study are manufacturing companies that listed on Indonesian Stock Exchange (IDX) on 2016-2018 consist of 252 observations. The result shows that audit committee’s independency and size have positive significant and audit committee meeting frequencies has negative significant on audit report lag. Meanwhile, audit committee’s expertise, authority, and gender have no significant influence on audit report lag. The results of this study indicate the need to improve the performance of the audit committee in order to improve the timeliness of financial reporting. In accordance with the mechanisms of good corporate governance, policymakers can regulate the attributes needed to improve the effectiveness of the audit committee, for example the expertise provisions, the proportion of women, or statements of the authority.
Pengaruh Diversifikasi Industri Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi Siti Mutmainah; Zulfa Aprilia
Jurnal Akuntansi dan Governance Andalas Vol 4 No 1 (2021): Jurnal Akuntansi dan Governance Andalas 4 (1)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v4i1.61

Abstract

The purpose of this study is to examine the effect of industrial diversification on earnings management with independent commissioner as a moderating variable. The independent variable used in this study is industrial diversification measured using 1-Herfindahl Hirschman Index (1-HHI). The dependent variable in this study is earnings management which is measured using absolute discretionary accruals from the modified Jones model. Later, the moderating variable of independent commissioner is measured using three proxies that is the proportion of independent commissioners, the average level of attendance of meetings, and educational background. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study used purposive sampling method to collect the data and obtain a total of 108 research samples consisting of 27 companies for 4 years. The test analysis used multiple linear regression analysis models and moderated regression analysis (MRA). The result of this study indicates that industrial diversification has a significant positive effect on earnings management. Then, the proportion of independent commissioners and the average level of attendance of independent commissioners in meetings cannot weaken the relationship between industrial diversification and earnings management. Meanwhile, the educational background of independent commissioners can weaken the relationship between industrial diversification and earnings management.
Co-Authors Aldair Rorin Akis Arum Dwi Jayanti FAISAL Gagat Panggah Mulyo Jazimatul Husna Khomsin Fajar Kurniawan Nora Hilmia Primasari Primasari, Nora Hilmia Septiana Dwi Lestari Surya Raharja TRI JATMIKO WAHYU PRABOWO Zulfa Aprilia