ORCID Profile
0000-0003-3239-1029
Current Organisation
Polytechnic of State Finance STAN
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Publisher: Virtus Interpress
Date: 2022
Abstract: This research investigates the impact of the three earnings management methods according to Dechow and Skinner (2000) and Gunny (2005), i.e., accrual earnings management (AEM), real earnings management (REM), and fraudulent accounting (FRA), on idiosyncratic risk. This research also examines the moderating effect of corporate social responsibility (CSR) disclosure on these associations. This research employs balance panel data consisting of 492 observations from 2016 to 2019. This research obtains 123 companies listed under the manufacturing industry of the Indonesia Stock Exchange (IDX) through purposive s ling. To test the hypotheses, this research uses multiple linear regression models. This research finds that all three earnings management methods are positively associated with idiosyncratic risk. Furthermore, CSR disclosure is proven to weaken the effect of accrual earnings management and fraudulent accounting on idiosyncratic risk, but this does not apply to real earnings management. These results are robust after a sensitivity test. This research fills the existing gap within idiosyncratic risk study. Among similar studies, this research is the first to investigate the effect of fraudulent accounting on idiosyncratic risk and the moderating effect of CSR disclosure. This research also raises awareness of the cost of idiosyncratic risk, especially in emerging markets with relatively smaller stock markets, which makes ersification more challenging. It provides insights to market regulators on how investors can benefit from more disclosures
Publisher: Virtus Interpress
Date: 2022
DOI: 10.22495/CGOBRV6I1P2
Abstract: This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness. Besides, this study employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted on 44 manufacturing companies listed on the Indonesia Stock Exchange (IDX) selected through purposive s ling from 2014 up to 2019 so that 264 observations were obtained. This study uses two multiple-linear regression models with panel data. This study finds that managerial ability is negatively associated with tax aggressiveness. Meanwhile, accrual earnings management is positively associated with tax aggressiveness, while real earnings management is not associated with tax aggressiveness. The results also suggest that corporate social responsibility disclosure strengthens the negative association between managerial abilities and tax aggressiveness but fails to moderate the association between real earnings management and accrual earnings management with tax aggressiveness. This study shows that the Indonesian Tax Authority should formulate tax policies and incentives to stimulate companies to be more involved in sustainable activities and make excessive social responsibility disclosure
Publisher: Virtus Interpress
Date: 2021
Abstract: This study explicates the effect of green supply chain management on corporate sustainability performance in Indonesia. We conducted an online survey to collect data from targeted respondents with three years of experience on average in the supply chain management field. The respondents consist of company managers, public accountants, public sector accounting managers, and accounting lecturers. We analyzed the data by implementing ordinary least square regression procedures. Our study results suggest that green purchasing, green manufacturing, and internal environmental management can hardly improve economic performance, social performance, and environmental performance. However, strong evidence shows that green distribution triggers a positive effect on economic, social, and environmental performance. Our study implicates that both private sector companies and public sector organizations in Indonesia, as an emerging country, should consider green supply chain management as a necessity. More organizations should pay more attention to apply the green supply chain framework to nourish the competitive advantage.
Publisher: Elsevier BV
Date: 08-2022
No related grants have been discovered for Resi Ariyasa Qadri.