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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KONSERVATISME TERHADAP EFISIENSI INVESTASI DAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG MELAKUKAN MERGER DAN AKUISISI DI ASIA TENGGARA Juliani, Dina; Wardhani, Ratna
Jurnal ASET (Akuntansi Riset) Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i1.11872

Abstract

Abstract: This research aim to exmine the effect conservatisme on investment efficiency and agency cost as a moderating variable. This research is conducted on public companies doing mergers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiencyKeywords: conservatism, investment efficiency, agency costAbstrak: Penelitian ini bertujuan untuk menguji dampak konservatisme terhadap efisiensi investasi dan agency cost sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan publik yang melakukan merger dan akuisisi di Indonesia, Singapura, Malaysia, Vietnam, Filipina dan Thailand pada tahun 2012-2016. Hasil penelitian menunjukkan bahwa konservatisme berpengaruh positif pada efisiensi investasi dan agency cost memperkuat pengaruh positif dari koservatisme terhadap efisiensi investasi.Kata kunci: konservatisme, efisiensi investasi, agency cost
The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity Abdi Wibawa, Bima; Wardhani, Ratna
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 10, No 2 (2017): August - November 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.571 KB)

Abstract

Pengaruh konservatisme terhadap efisiensi investasi dan agency cost sebagai variabel moderasi pada perusahaan yang melakukan merger dan akuisisi di asia tenggara Juliani, Dina; Wardhani, Ratna
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.093 KB) | DOI: 10.24912/ja.v22i2.352

Abstract

This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiency
The role of country tax environment on the relationship between financial derivatives and tax avoidance Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-01-2019-0009

Abstract

The purpose of this paper is to examine the effect of financial derivatives usage and country’s tax environment characteristics on the relationship between financial derivatives and tax avoidance.This study uses a cross-country analysis with the scope of ASEAN (Association of Southeast Asian Nations) countries which consists of the Philippines, Indonesia, Malaysia, and Singapore.The level of financial derivatives usage positively affects the level of tax avoidance. This finding indicates that financial derivatives can be used as tax avoidance tool. Furthermore, the positive effect of the level of financial derivatives usage on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. This finding indicates that in country with a competitive tax environment, the use of financial derivatives as a tax avoidance tool can be replaced by the tax facilities provided by that country.This study uses four countries in the Association of Southeast Asian Nations region and does not test the sample based on the financial derivative types.Tax authorities need to establish a clear tax regulation in regard to the tax treatment of financial derivatives transactions, e.g. define the definition of financial derivatives for hedging purposes and financial derivatives for speculative purposes; and define specific criteria to separate financial derivatives for hedging purposes from financial derivatives for speculative purposes. It is necessary to determine whether losses arising from derivative transactions are classified as deductible expenses or non-deductible expenses.To the best of the authors’ knowledge, this study is also the first that provide empirical evidence that the relationship between financial derivatives and tax avoidance activities depends on a country’s tax environment.
The Effects of Financial Derivatives on Earnings Management and Market Mispricing Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Gadjah Mada International Journal of Business Vol 21, No 3 (2019): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.34112

Abstract

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.
Pengaruh efektivitas dewan komisaris, komite audit dan kepemilikan institusional terhadap efisiensi investasi Alpha Alan Darma Saputra; Ratna Wardhani
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art3

Abstract

This study aims to determine the effect of the effectiveness of the board of commissioners, audit committee, and institutional ownership on the efficiency of corporate investment. In addition to that, it aims to determine the moderation effect of institutional ownership toward the relationship between the effectiveness of the board of commissioners and audit committee with the efficiency of the company's investment. The effectiveness of the board of commissioners and audit committee is measured based on the independency, activity, size, and competence. By using logistic regression with 282 samples from Indonesia Stock Exchange in 2014, the results of this study provide empirical evidence that the effectiveness of the board of commissioners and institutional ownership has no effect on the efficiency of corporate investment, while the effectiveness of audit committees has a positive influence in the efficiency of corporate investment. Furthermore, institutional ownership can not strengthen the relationship between the effectiveness of the board's effectiveness and the effectiveness of the audit committee with the efficiency of the corporate investment. This study contributes to the literature, in which the previous literature has not linked investment efficiency with specific governance mechanisms that relats to effectiveness of the board of commissioners and audit committees. Furthermore, this study contributes to the examination of moderating role of institutional ownership. This study implies that with regard to investment decisions, the audit committee has a significant role in assisting the board of commissioners in carrying out its monitoring functions.
A Cross Country Study of Indirect Effect of IFRS Adoption on Earnings Management Agustin Setya Ningrum; Ratna Wardhani; Aria Farah Mita
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.688 KB) | DOI: 10.18196/jai.2003124

Abstract

The main purpose of this study is to investigate whether there is an indirect negative effect of IFRS adoption level on earnings management, through an increase of analyst coverage. This paper is motivated by the fact that IFRS adoption could increase the number of analysts who follow the companies. The existence of analysts will increase the role of oversight of the company, which will decrease earnings management practices. This study is a cross-country study using 3.786 firm years of entities among 30 countries. This study proves that there is indirect positive effect of IFRS adoption level on earnings management, through an increase of analyst coverage. Increase of analyst coverage will push companies to do earnings management practices. This study also confirms that IFRS adoption level has direct negative effect on earnings management. This paper develops new measurement of the IFRS adoption level based on information presented in the IFRS Jurisdiction Profile published by the IFRS Foundation. This measurement is different from previous studies, which generally use dummy variables. More than 100 countries have submitted the IFRS Profile to IFRS Foundation in 2012.  Therefore, we can measure the level of IFRS adoption in many countries. This measurement becomes an additional contribution to further studies.
The Effect of Conditional Conservatism and Agency Cost on Investment-Cashflow Sensitivity Bima Abdi Wibawa; Ratna Wardhani
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 10, No 2 (2017): August - November 2017
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengaruh Konservatisme Terhadap Efisiensi Investasi Dan Agency Cost Sebagai Variabel Moderasi Pada Perusahaan Yang Melakukan Merger Dan Akuisisi Di Asia Tenggara Dina Juliani; Ratna Wardhani
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.352

Abstract

This research aim to exmine the effect conservatisme on investment efficiency and agency cost as moderating variable. This research is conducted on public companies doing megers and acquisitions in Indonesia, Singapore, Malaysia, Vietnam, Philippines and Thailand from 2012-2016. The results show that conservatism has a positive effect on investment efficiency and agency cost strengthens the positive influence of conservatism on investment efficiency
The Effect of Degree of Convergence to IFRS and Governance System to Accounting Conservatism: Evidence From Asia RATNA WARDHANI
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.227

Abstract

Motivated by increasing pressure for full convergence to IFRS, I investigate the effect of degree of convergence from local standards to IFRS on accounting conservatism. I also examine the impact of governance system, both at country and firm level, on conservatism. This research's sample covers a number of East and South East Asia countries: Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Philippines,Singapore, Taiwan and Thailand. This study concludes that the degree of convergence positively affects accounting conservatism. Governance system, both at country level and firm level, also has positive influence on accounting conservatism. Interestingly, the influence of the extent of convergence of local GAAP to IFRS and corporate governance practice on conservatism is stronger for companies in countries with weak investor protection. In addition, I find that the adoption of international standards will increase accounting conservatism in companies with weak corporate governance practice.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Hendro Hendro, Hendro Hilda Rossieta Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia . Patrick Kapugu Sigit Wahyu Kartiko Sylvia Veronica Siregar Vera Diyanty