Financial distress, growth opportunities, and dividend policy on firm value through company hedging policies: Empirical study on property and real estate companies listed on indonesian stock exchange

This study aims to obtain empirical evidence of the effect of financial distress, growth opportunities, and dividend policies on firm value through company hedging policies. This research was conducted on property and real estate companies listed on the Indonesian stock exchange in 2016-2018. The sampling technique used purposive sampling, with several criteria, to get a sample size of 55 companies. The data analysis technique used is path analysis. Hypothesis testing shows that financial distress has a positive effect on hedging, while growth opportunities and dividend policy have no significant effect on hedging. Financial distress hurts firm value. Growth opportunities and dividend policy have a positive effect on firm value. This study also found that hedging has no significant effect on firm value. Also, this study is unable to prove the company's hedging policy as a mediating variable

Gender audit committee and audit delay

The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude. Physical specialization of the gender (male and female) illustrates the differences in implementing social activities. This study examined the effect of gender audit committee on audit delay by using regression analysis. It uses public companies listed in the Indonesia Stock Exchange which are determined based on judgment sampling. The results provide empirical study that gender audit committee affects audit delay with a significance level of 0.042 and give support to the gender roles theory that women perform the task better than men, so that the greater the number of women in the audit committee composition , the less the audit delay

Board of Director’ Risk-Taking Characteristic and Accounting Conservatism

This study aimed to examine the effect of characteristics of directors in risk-taking on accounting conservatism. The research is done on companies listed on Indonesia Stock Exchange. Sampling methods used purposive sampling with judgment sampling technique, consisting 55 companies during observation period of 2012. Data obtained through survey and documentation. Partial least squares be used to analyze. The results showed that the risk-taking characteristics of directors (gender, compensation, stock ownership, and conservative attitudes) affect accounting conservatism. This provides empirical evidence for type theory that character of risk taking behavior of directors determine the company's financial reporting. Keywords: Gender, Stock Ownership, Compensation, Conservative Attitudes toward Risk, Accounting Conservatism.

PENGARUH KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI

This research aimed to determine the effect of organizational commitment on managerial performance, and to determine the ability of a locus of control as moderating to influence of organizational commitment on manajerial performance. 44 samples used with purposive sampling as the method of sampling.The analysis technique used is a simple linear regression, and moderating regression analysis (MRA). This research showed that organizational commitment has significant positive on managerial performance. The research also indicates that the locus of control to moderate the influence of organizational commitment on managerial performance, but give a negative result.

PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU PADA KECENDERUNGAN KECURANGAN AKUNTANSI

This research aimed to determine the effect of internal control and individual morality to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accounting department Umalas villa. This study using purposive sampling technique. These samples were taken are as many as 34 staff accounting. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal control and individual morality have negatively affect of tendency of the accounting fraud at the villa in Umalas area

Tax Consultants Ethical Decision-Making Factors in Conducting Tax Planning

This study aims to determine the factors that effect the ethical decision making of tax consultants. The population in this study were members of tax consultants who were registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region, totaling 299 people. The sampling technique used was purposive sampling technique with a total sample of 178 people. Research data was collected by distributing questionnaires and processed using the Partial Least Square (PLS) technique. The results of the analysis show that Machiavellian traits do not affect ethical decisions of tax consultants, risk preference has a negative effect on ethical decisions of tax consultants, current information has a positive effect on ethical decisions of tax consultants, and work experience has a positive effect on ethical decisions of tax consultants. Then Tri Kaya Parisudha was unable to weaken the effect of Machiavellian nature and risk preference on the ethical decisions of tax consultants. Meanwhile, Tri Kaya Parisudha was able to strengthen the effect of current information and work experience on the ethical decisions of tax consultants. Keywords: Machiavellian, risk preference, current information, work experience, Tri Kaya Parisudha, ethical decisions DOI: 10.7176/RJFA/14-16-04 Publication date:August 31st 202