Pengaruh Moderasi Koneksi Politik terhadap Kepemilikan Keluarga dan Agresivitas Pajak

The study aims to prove moderating effect of political connection to family ownership and how it affects corporate tax aggressiveness. This research contain all non-financial listed companies on Indonesia Stock Exchange from 2010 to 2013 by using purposive sampling method and regression for data analysis. Tax aggressiveness is measured through Effective Tax Rate (ETR) and Current Effective Tax Rate (CETR). The results show that family ownership negatively affects corporate tax aggressiveness and moderation of political connections will weaken the negative effects of family ownership. The result of this study proven that ownership characteristics and political connection can be used by Directory of General Tax (DGT) to measure the risk of company involvement in tax aggressive activities

Pengaruh Konsentrasi Kepemilikan Keluarga Dan Internet Financial Reporting (Ifr) Terhadap Asimetri Informasi

This study examines whether family-controlled firms have a higher level of information asymmetry than non family-controlled firms. This study also examines the influence of Internet Financial Reporting (IFR) to the information asymmetry. The results of the study indicate that family-controlled firms do not have higher level of information asymmetry than non family-controlled firms. Moreover, the study found that the application of IFR reduces the level of firm's information asymmetry. This study contributes to the accounting literature and regulator by providing evidence the role of IFR in reducing information asymmetry

The Effect of Controlling Shareholders and Corporate Governance on Audit Quality

This research aims to investigate the effect of controlling shareholders and the effectiveness of board of commissioners and audit committee on the audit quality measured by AQMS (Audit Quality Metric Score). This study uses companies listed in the Indonesian Stock Exchange as the sample. The results of this research provide evidence that alignment and entrenchment effect of the controlling shareholders have positive effect on audit quality. The alignment of interests between the controlling and non-controlling shareholders cause the company to appoint a high-quality auditor. The results also show that when companies face high entrenchment effect of the controlling shareholders, they still appoint a high-quality auditor to reduce the agency conflict and to maintain the company's reputation. This research also shows that the effectiveness of board of commissioners and audit committee positively affect the audit quality.---Penelitian ini bertujuan untuk menguji pengaruh pemegang saham pengendali serta efektivitas dewan komisaris dan komite audit terhadap kualitas audit yang diukur dengan AQMS (Audit Quality Metric Score). Penelitian ini menggunakan Perusahaan yang terdaftar di Bursa Efek Indonesia sebagai sampel. Hasil penelitian ini memberikan bukti bahwa efek alignment dan entrenchment dari pemegang saham pengendali berpengaruh positif terhadap kualitas audit. Penyelarasan kepentingan antara pemegang saham pengendali dan pemegang saham non-pengendali menyebabkan Perusahaan menunjuk auditor yang berkualitas tinggi. Hasil penelitian juga menunjukkan bahwa ketika Perusahaan menghadapi efek entrenchment yang tinggi dari pemegang saham pengendali, Perusahaan tetap menunjuk auditor yang berkualitas tinggi untuk mengurangi konflik agensi dan untuk mempertahankan reputasi Perusahaan. Penelitian ini juga menunjukkan bahwa efektivitas dewan komisaris dan komite audit berpengaruh positif terhadap kualitas audit

CSR & Earnings Management: an Assessment of Firm Ethics

Purpose - This study aims to examine the effect of CSR disclosure on earnings management practices stated in accrual earnings management, real earnings management, and in aggregate practice (accrual and real). Design/methodology/approach - Assisted with NVivo 12 Pro software, this quantitative study measures CSR disclosures of 186 annual reports made by 62 manufacturing firms listed on the Indonesia Stock Exchange (IDX) in the period between 2013 and 2015. Period coverage of 2013-2015 is chosen to keep consistency of applied regulation about CSR disclosure in Indonesia. The data are analyzed using multiple linear regression. Findings - This study finds that firms with high CSR disclosures would have low levels of accrual and aggregate earnings management. There is no significant effect of CSR disclosure to real earnings management practice. Research limitations/implications - The results of this study may provide additional literature to examine the effect of CSR disclosure on the practice of comprehensive earnings management (accrual and real). Data to measure real earnings management practices is not entirely available. There is a high chance of subjectivity in measuring the level of CSR disclosure. Practical implications - For company, it can provide information regarding the  importance of CSR disclosure. For regulators, it can be a consideration to make strict rules related to CSR disclosure. Originality/value - This study provide a comprehensive picture by examining the effect of CSR disclosure on all types of earnings management by the firm. Keywords: CSR disclosure, real earnings management, accrual earnings managemen