Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies
Author(s): Theresia, Dewi Kurnia Indrastuti, Nico Alexander
Affiliation: Trisakti School of Management, Jakarta, Indonesia
Keywords: Financial Distress; Earnings Management; Non-Financial Distress; Indonesia Stock Exchange.
DOI
10.35609/afr.2020.5.4(3)
Received: December 23, 2020 |
Accepted: March 31, 2021
Type of Paper: Empirical | Vol. 5(4) Page: 23 – 30
Reference to this paper should be made as follows: Theresia; Indrastuti, D. K; Alexander, N. (2021). Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies, Accounting and Finance Review, 5(4): 23 – 30. https://doi.org/10.35609/afr.2021.5.4(3)
Corporate Governance and Financial Ratios Effect on Audit Report Lag
Author(s): Friska Firnanti, Arwina Karmudiandri
Affiliation: Trisakti School of Management, 11440, Jakarta, Indonesia
Keywords: Board Characteristics; Audit Committee; Financial Ratio; Audit Report Lag
DOI
10.35609/afr.2020.5.1(2)
Received: December 13, 2019 |
Accepted: March 31, 2020
Type of Paper: Empirical | Vol. 5(1) Page: 15 – 21
Reference to this paper should be made as follows: Firnanti, F; Karmudiandri, A; 2020. Corporate Governance and Financial Ratios Effect on Audit Report Lag, Acc. Fin. Review 5 (1): 15 – 21. https://doi.org/10.35609/afr.2020.5.1(2)
The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value
Author(s): Indra Arifin Djashan ,Yosua Agustinus
Affiliation: STIE Trisakti, Jl. Kyai Tapa No. 20, Grogol, 11440, Jakarta, Indonesia
Keywords: Audit Committee; Firm Value; Company Growth; Profitability; Liquidity; Board Size.
DOI
10.35609/afr.2020.5.1(3)
Received: December 24, 2019 |
Accepted: March 31, 2020
Type of Paper: Empirical | Vol. 5(1) Page: 22 – 23
Reference to this paper should be made as follows: Djashan, I.A; Agustinus, Y; 2020. The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value, Acc. Fin. Review 5 (1): 22 – 27 https://doi.org/10.35609/afr.2020.5.1(3)
Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?
Author(s): Paulina Sutrisno and Kashan Pirzada
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20 Grogol, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: CEO overconfidence; Tax Avoidance; Audit Firm Size; Big 4; Book Tax Difference.
DOI
10.35609/afr.2020.5.2(3)
Received: June 11, 2020 |
Accepted: September 30, 2020
Type of Paper: Empirical | Vol. 5(2) Page: 56 – 65
Reference to this paper should be made as follows: Sutrisno, P;Pirzada, K. 2020. Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?, Acc. Fin. Review 5 (2): 56 – 65. https://doi.org/10.35609/afr.2020.5.2(3)
Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance
Author(s): Mayang Sekar Pembayun Khamisan, Silvy Christina
Affiliation: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia
Keywords: Financial Distress, Tax Loss Carried Forward, Institutional Ownership, Managerial Ownership, Audit Committee, Audit Quality, Firm Size, Return on Assets, Cash Effective Tax Rate.
DOI
10.35609/afr.2020.5.3(1)
Received: September 10, 2020 |
Accepted: December 31, 2020
Type of Paper: Empirical | Vol. 5(3) Page: 87 – 94
Reference to this paper should be made as follows: Khamisan, M.S.P; Christina, S. 2020. Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance, Acc. Fin. Review, 5 (3): 87 – 94. https://doi.org/10.35609/afr.2020.5.3(1)
The Effect of Corporate Tax Planning On Firm Value
Author(s): Silvy Christina
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Firm Performance; Tax Planning; Effective Tax Rate; Cash Effective Tax Rate; Tax Saving.
DOI
10.35609/afr.2020.4.1(1)
Received: December 11, 2018 |
Accepted: February 22, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 01 – 04
Reference to this paper should be made as follows: Palupi, A Christina, S. 2019. The Effect of Corporate Tax Planning On Firm Value, Acc. Fin. Review 4 (1): 01 – 04 https://doi.org/10.35609/afr.2019.4.1(1)
The Influence of Dividend Policy and Income Tax on Income Smoothing
Author(s): Friska Firnanti
Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage.
DOI
10.35609/afr.2020.4.1(3)
Received: December 09, 2018 |
Accepted: March 17, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 15 – 20
Reference to this paper should be made as follows: Firnanti, F. 2019. The Influence of Dividend Policy and Income Tax on Income Smoothing, Acc. Fin. Review 4 (1): 15 – 20 https://doi.org/10.35609/afr.2019.4.1(3)
The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017
Author(s): Erika Jimena Arilyn, Beny, Emir Kharismar
Affiliation: Trisakti School of Management, Jakarta - Indonesia
Keywords: Board Independence; Board Size; Dividends; Firm Size; Financial Leverage; Financial Performance.
DOI
10.35609/afr.2020.4.1(4)
Received: December 09, 2018 |
Accepted: March 17, 2019
Type of Paper: Empirical | Vol. 4(1) Page: 21 – 27
Reference to this paper should be made as follows: Arilyn,E.J; Beny; Kharismar E. 2019. The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017, Acc. Fin. Review 4 (1): 21 – 27 https://doi.org/10.35609/afr.2019.4.1(4)
Ownership Structure and Earnings Management
Author(s): Nico Alexander
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.
DOI
10.35609/afr.2020.4.2(1)
Received: March 10, 2019 |
Accepted: July 10, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 38 – 42
Reference to this paper should be made as follows: Alexander, N.; 2019. Ownership Structure and Earnings Management, Acc. Fin. Review 4 (2): 38 – 42 https://doi.org/10.35609/afr.2019.4.2(1)
Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management
Author(s): Friska Firnanti, Kashan Pirzada, Budiman
Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.
DOI
10.35609/afr.2020.4.2(2)
Received: March 13, 2019 |
Accepted: July 12, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 43 – 49
Reference to this paper should be made as follows: Firnanti, F.; Pirzada, K.; Budiman. 2019. Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review 4 (2): 43 – 49 https://doi.org/10.35609/afr.2019.4.2(2)
The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure
Author(s): Agustin Palupi
Affiliation: Trisakti School of Management Jakarta, Indonesia
Keywords: Corporate Social Responsibility; Media Exposure; Taxes Aggressiveness; Firm Age; Leverage; Profitability; Liquidity; Institutional Ownership; Managerial Ownership; Independent Commissioner.
DOI
10.35609/afr.2020.4.4(1)
Received: October 15, 2019 |
Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 95 – 105
Reference to this paper should be made as follows: Palupi, A; 2019. The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure, Acc. Fin. Review 4 (4): 96 – 105 https://doi.org/10.35609/afr.2019.4.4(1)
Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?
Author(s): Silvy Christina, Fanny Anggraeni
Affiliation: Trisakti School of Management, Kyai Tapa 20, 11440, Jakarta, Indonesia
Keywords: Corporate Social Responsibility; Board Size; Firm Size; Profitability; Liquidity; Public Ownership; Firm Age.
DOI
10.35609/afr.2020.4.4(3)
Received: October 19, 2019 |
Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 114 – 119
Reference to this paper should be made as follows: Christina, S; Anggraeni, F; 2019. Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?, Acc. Fin. Review 4 (4): 114 – 119 https://doi.org/10.35609/afr.2019.4.4(3)
The Influence of Growth, Asset Tangibility, Cost Of Debt, Profitability and Business Risk on Debt Capital: Evidence from the Textile and Garment Industry in the Indonesian Stock Market
Author(s): Erika Jimena Arilyn, Beny
Affiliation: Trisakti School of Management, Indonesia
Keywords: Profitability; Growth; Cost of Debt; Business Risk; Tangibility; Capital Structure.
DOI
10.35609/afr.2020.4.4(4)
Received: October 17, 2019 |
Accepted: December 31, 2019
Type of Paper: Empirical | Vol. 4(4) Page: 120 – 127
Reference to this paper should be made as follows: Ariyln, E., J; Beny; 2019. The Influence of Growth, Asset Tangibility, Cost Of Debt, Profitability and Business Risk On Debt Capital, Acc. Fin. Review 4 (4): 120 – 127 https://doi.org/10.35609/afr.2019.4.4(4)
Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management
Author(s): Linda Wimelda, Agustina Chandra
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Opportunistic Behavior; External Monitoring Mechanisms; Corporate Governance; Earnings Management.
Received: February 3, 2018 |
Accepted: March 11, 2018
Type of Paper: Empirical | Vol. 3(1) Page: 44-52
State Ownership, Family Ownership, and Sustainability Report Quality: The Moderating Role of Board Effectiveness
Author(s): Astrid Rudyanto
Affiliation: Trisakti School of Management, Indonesia
Keywords: Sustainability Report Quality; State Ownership; Family Ownership; Board Effectiveness; Corporate Governance; Stakeholder.
Received: February 1, 2017 |
Accepted: March 14, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 15 – 25
Earnings Management: An Advantage or Disadvantage?
Author(s): Paulina Sutrisno
Affiliation: Department of Accounting, Trisakti School of Management, Indonesia
Keywords: Discretionary Accrual; Sales Manipulation; Discretionary Expenditure; Return on Assets; Operating Cash Flows
Received: January 21, 2017 |
Accepted: March 12, 2017
Type of Paper: Empirical | Vol. 2(2) Page: 64 – 72
Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia
Author(s): Novia Wijaya and Agathon Felix
Affiliation: Trisakti School of Management, Indonesia
Keywords: Dividend Policy; Price to Book Ratio; Ownership; Age of the Firm; Floating Rate; Free Cash Flow.
Received: February 15, 2017 |
Accepted: July 20, 2017
Type of Paper: Empirical | Vol. 2(3) Page: 18-25
Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia
Author(s): Astrid Rudyanto, Dipta Daniswari, Yuli Oktaviani
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No 20, 11440, Jakarta, Indonesia
Keywords: Audit Quality; Discretionary Accrual; Audit Firm Reputation; Auditor Capability.
Received: August, 5, 2017 |
Accepted: December, 16, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 12-20
The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia
Author(s): Paulina Sutrisno, Indra Arifin Djashan
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20 Grogol, 11440, Jakarta, Indonesia
Keywords: IFRS; Discretionary Accrual; Abnormal Cash Flow Operation; Abnormal Production; Abnormal Discretionary Expenditure.
Received: August, 17, 2017 |
Accepted: December, 9, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 21-31
The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management
Author(s): Nico Alexander, Silvy Christina
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Earnings Management; Corporate Governance; Ownership; Tax Aggressiveness.
Received: August, 3, 2017 |
Accepted: December, 21, 2017
Type of Paper: Empirical | Vol. 2(4) Page: 40-45
Green Accounting and Firm Value
Author(s): Nico Alexander
Affiliation: Trisakti School of Management, Kyai tapa No. 20, 11440, Jakarta, Indonesia
Keywords: Green Accounting; Firm Value; Green Investment; PROPER; Indonesia.
Received: January 27, 2023 |
Accepted: March 31, 2023
Type of Paper: Empirical | Vol. 7(4) Page: 12 – 18
Does ESG Affect The Firm Value?
Author(s): Agustin Palupi
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No.20, Tomang, Kec. Grogol petamburan, 11440, Jakarta, Indonesia
Keywords: ESG, Firm value, Environment score, Social score, Governance score, Sustainability
Received: January 28, 2023 |
Accepted: March 31, 2023
Type of Paper: Empirical | Vol. 7(4) Page: 19 – 26