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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal ULTIMA Accounting
Synthia Madya Kusumawati
Unika Atma Jaya
Economics, Econometrics & Finance

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PERAN SLACK RESOURCES DAN DIVERSITAS GENDER TERHADAP KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Synthia Madya Kusumawati
JEMBATAN Vol 16, No 2 (2019)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.284 KB) | DOI: 10.29259/jmbt.v16i2.9861

Abstract

The purpose of this study is to examine the impact of slack resources and boards gender (female) on the quality of corporate social responsibility disclosure. This study also tests the role of the board’s feminism in a moderating relationship between slack resources and the quality of corporate social responsibility disclosure. The analysis of this study uses moderated regression analysis with unbalanced panel data. The sample consists of 140 companies which are listed in IDX and reported sustainability report for 2014-2017.The study indicates that feminism on board of directors has a positive impact on the quality of corporate social responsibility disclosure. Whereas, when the director's feminism moderates the relationship with weakened a negative impact between slack resources and the quality of corporate social responsibility disclosure. There is no relationship between the commissioner's feminism on the quality of corporate social responsibility disclosure. Feminism on commissioners does not moderate the relationship between slack resources and the quality of corporate social responsibility disclosure. This is probably because the proportion of women on the board’s structure is slightly low.
EARNING PERSISTENCE ON FIRM TAX DIFFERENCES AND FAMILY OWNERSHIP Synthia Madya Kusumawati; Hyashinta Dyah P
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.095 KB) | DOI: 10.31937/akuntansi.v12i1.1577

Abstract

Abstract- Prior research find evidence consistent with the hypothesis that future earnings influenced by difference between accounting and fiscal earnings (book tax differences). Many investors forming expectations of future earnings information derived from the difference between fiscal and commercial earnings, there were some investors would satisfied to see small differences between fiscal and commercial earnings, otherwise have the opposite view. This study aim to investigate how book-tax difference and family ownership play a role in the persistence of earnings. The authors using a sample 692 firm years of Indonesian listed companies within 2011-2016, they estimate cross-sectional regressions of the proxy for book-tax differences and family ownership on earning persistence. The study found that current pre-tax earnings can predict future earnings and also firm years with large book-tax difference have less earnings persistence than firm years with small book tax difference. Further, this study found no evidence that family ownership have significant role in persistence of earnings. Keywords: Earning Persistence, Future earnings, Pre-tax earnings, Book tax difference, Family Ownership.
Co-Authors Hyashinta Dyah P