Articles
<![CDATA[Mapping Market-Based Accounting Research in Indonesia: Graphics and Guidelines for Future Research ]]>
<![CDATA[Suhardianto, Novrys]]>;
<![CDATA[Subroto, Bambang]]>;
<![CDATA[Chandrarin, Grahita]]>
<![CDATA[ Asian Journal of Accounting Research Vol 2, No 1 (2017): Asian Journal of Accounting Research ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/ajar.V2I12017.4881
<![CDATA[The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.]]>
<![CDATA[Mapping Market-Based Accounting Research in Indonesia: Graphics and Guidelines for Future Research ]]>
<![CDATA[Novrys Suhardianto]]>;
<![CDATA[Bambang Subroto]]>;
<![CDATA[Grahita Chandrarin]]>
<![CDATA[ Asian Journal of Accounting Research Volume 2 Issue 1 ]]>
Publisher : <![CDATA[Emerald Publishing Limited ]]>
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DOI: 10.1108/AJAR-2017-02-01-B004
<![CDATA[The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.]]>
<![CDATA[PENGARUH AKTIVITAS PEMASARAN, KINERJA KEUANGAN, DAN ASET TIDAK BERWUJUD TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Muhammad Teguh Kombih]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 3 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2017.v1.i3.1909
<![CDATA[Industri barang konsumen berfokus pada kebutuhan sehari-hari konsumen, yang menyebabkan tingkat kompetisi antar perusahaan dalam industri ini menjadi lebih tinggi. Oleh sebab itu, perusahaan harus meningkatkan modal merek melalui kegiatan pemasaran secara efektif. Penelitian ini bertujuan untuk menganalisis pengaruh aktivitas pemasaran terhadap nilai perusahaan sebagai tambahan dari ukuran akuntansi fundamental. Penelitian ini berhipotesis bahwa aktivitas pemasaran, profitabilitas, likuiditas, solvabilitas, dan aset tidak berwujud menentukan nilai perusahaan yang diukur dengan Tobins’ q. Sampel yang digunakan adalah perusahaan barang konsumen diperoleh dari bursa efek Indonesia selama periode 2012-2014. Penelitian ini menggunakan analisis regresi dan analisis data panel untuk mengevaluasi beberapa model. Hasil penelitian menunjukkan bahwa aktivitas pemasaran, profitabilitas, dan solvabilitas akan meningkatkan nilai perusahaan. Di sisi lain, likuiditas berpengaruh negatif terhadap nilai perusahaan, namun demikian, aset tidak berwujud tidak berkontribusi dalam membentuk nilai perusahaan dalam beberapa model yang diuji. Hasil penelitian mengimplikasikan bahwa aktivitas pemasaran memiliki manfaat ekonomi dalam menciptakan nilai perusahaan kendati selalu dibebankan pada saat terjadi.]]>
<![CDATA[TATA KELOLA PERUSAHAAN DAN VARIABILITAS LABA ]]>
<![CDATA[Ikka Tiaraintan Hariyanto]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 2 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2018.v2.i2.3943
<![CDATA[This research aims to examine the influence of firm size, leverage, and corporate governance on earnings variability. We relate the earnings variability with the hypotheses of positive accounting theory and governance mechanism in Indonesia to identify factors that influence earnings variability. Using purposive sampling, we got 628 observations of Indonesian public firms during 2012 until 2014. This research uses common and fixed effect regression model to analyse the data. The results of this analysis show that the big firms have higher profit variability due to higher business and political risks. However, this finding applies only to samples with weak governance. Moreover, the greater the debt the company has, the greater the level of profit variability. This is due to the company's incentives to avoid breaching the debt contract, such as maintaining debt to equity ratio, working capital, or shareholder equity, by adopting aggressive accounting policies. Lastly, the CG mechanism does not affect the variability in earnings, indicating the lack of effective corporate governance in Indonesia. The CG mechanism in Indonesia has not generally been able to influence financial reporting behavior and capital market regulators need to take action to improve the effectiveness of corporate governance in Indonesia.]]>
<![CDATA[Analysis of Relationship between Military Connection and Quality of Financial Report ]]>
<![CDATA[Balqis Nagita Fillia Zunaedi]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i2.5003
<![CDATA[The purpose of this study is analysis of relationship between military connection and quality of financial report. The research approach used in the research is a quantitative approach. The population of this research data is all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The total sample is 1,394. This study uses multiple linear regression. The results of this study indicate that military connection has no relationship with quality of financial report. The proportion of directors who are military connection is negative relationship to quality of financial report.]]>
<![CDATA[Hubungan CEO Overconfidence dengan Penghindaran Pajak ]]>
<![CDATA[Nurul Hidhayana]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.1.3097
<![CDATA[The purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and uses STATA 14.0 software to analyze the data. The results of the analysis show that CEO overconfidence has a positive relationship with tax avoidance. Companies that have CEO overconfidence tend to be involved in regulating corporate taxes which leads to tax avoidance activities. Thus, this study succeeded in proving that the more overconfident a CEO is, the more aggressive the tax avoidance will be.]]>
<![CDATA[THE ASSOCIATION OF CORPORATE GOVERNANCE AND TAX COMPLIANCE OF INDONESIA STATE-OWNED ENTERPRISES ]]>
<![CDATA[Novrys Suhardianto]]>;
<![CDATA[Risandy Meda Nurjanah]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v6i1.72
<![CDATA[This study aims to explore the association of SOE monitoring and corporate governance variables and the tax compliance of Indonesian State-Owned Enterprises (SOEs). The samples of this study are SOEs in 2009-2018 listed on the official website of the Ministry of SOEs that have all required data. The data is analyzed using ordinary least square to test the hypothesis with STATA statistical analysis software. The results show that SOEs that receive PSO (Public Service Obligation) and listed on the stock exchange are more tax compliant compared to others. However, the study found no evidence that the governance structure of SOEs affects tax compliance. The data shows that most SOEs still do not have governance structure that comply the regulations. The findings imply that external monitoring received by PSO recipients and listed SOEs improve SOEs tax compliance. Moreover, the findings also imply that SOEs’ corporate governance structure is only a formality and does not take its functions seriously.]]>
<![CDATA[Akuntabilitas Organisasi Mahasiswa Akuntansi ]]>
<![CDATA[Novrys Suhardianto]]>;
<![CDATA[Hendriyat Surgandhi]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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<![CDATA[ AbstractThe aim of this research is to respond towards the issues about accountability practices in the Himpunan Mahasiswa Akuntansi (HMA) as an Accounting Students Association and the rationale behind carrying out the practice of its accountability mechanism. The subject of this research are the HMA's members as well as the stakeholders. The object of this research is accountability practice held by the HMA in the period of 2012-2014. A series of data is collected through documentation and indepth interview to managers and faculty members. The results of the analysis show that the HMA helds its accountability in order to meet the terms specified by the officials which is above the HMA itself, such the faculty and university. For the management and members of the HMA, a concrete manifestation of behaviour and actions is a form of accountability. They assume that all forms of activities and the use of funds in the HMA conducted based on good faith and good behaviours, although sometime they use fake evidences to record the transactions.AbstrakTujuan penelitian ini adalah untuk menjawab isu praktik akuntabilitas di organisasi Himpunan Mahasiswa Akuntansi (HMA) dan alasan di balik praktik akuntabilitasnya. Subyek penelitian adalah anggota dan pemangku kepentingan HMA sedangkan obyek penelitian adalah praktik akuntabilitas HMA selama 2012-2014. Data diperoleh melalui dokumentasi dan wawancara terhadap pengurus HMA dan para dosen. Hasil analisis menunjukkan bahwa HMA menyelanggarakan akuntabilitas untuk memenuhi persyaratan lembaga di atas HMA, yaitu fakultas dan universitas. Bagi pengurus dan anggota HMA, manifestasi nyata berupa perilaku dan tindakan adalah bentuk dari akuntabilitas. Asumsi mereka adalah bentuk aktivitas dan penggunaan dana dilakukan berdasar kepercayaan dan sikap yang baik meskipun terkadang mereka menggunakan bukti palsu untuk mencatat transaksi.]]>
<![CDATA[The Influence of Political Connection on Tax Avoidance ]]>
<![CDATA[Zaga Kresna Pratama Putra]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.22.2.82-90
<![CDATA[The upper echelon theory and rent-seeking theory propose conflicting arguments related to the relationship between a firm’s political connection and tax avoidance. This research aims to examine the relationship between a firm’s political connection and tax avoidance. The 1,079 samples used in this research are public companies with positive income in the 2014-2018 period. By using regression analysis, this research finds that political connection has a negative relationship with tax avoidance, implying that political connection increases tax payment. This research contributes to providing supporting evidence for upper echelon theory by finding that management’s political experience or the intention to maintain a positive image of politically connected management improves tax obedience]]>
<![CDATA[Hubungan CEO Overconfidence dengan Penghindaran Pajak ]]>
<![CDATA[Nurul Hidhayana]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.1.3097
<![CDATA[The purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and uses STATA 14.0 software to analyze the data. The results of the analysis show that CEO overconfidence has a positive relationship with tax avoidance. Companies that have CEO overconfidence tend to be involved in regulating corporate taxes which leads to tax avoidance activities. Thus, this study succeeded in proving that the more overconfident a CEO is, the more aggressive the tax avoidance will be.]]>
