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Book Building vs Fixed Price Revisited: The Case of Indonesia 重新审视图书销售与固定价格:以印尼为例
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.17112
Tri Utami, Arief Surya Irawan
{"title":"Book Building vs Fixed Price Revisited: The Case of Indonesia","authors":"Tri Utami, Arief Surya Irawan","doi":"10.23917/reaksi.v7i1.17112","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.17112","url":null,"abstract":"We revisited the evidence on how IPO methods affect return (opening, close and initial return) and why does return affects the volatility in Indonesia. As one of the emerging countries, Indonesia had a changing regulation regarding the IPO method from the fixed price to the book building method since October 2000. Using a clustering regression analysis method, we find that the opening price and initial price in the book building period are significantly higher than that in the fixed price period. Furthermore, there is no effect of the opening return on the volatility. In contrast, closing return affects the volatility positively, while the relationship between initial return and volatility shows somewhat mixed results.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124906808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Determination of Fair Selling Price: an Ethnomethodology Study in PT. Panderman Property Syariah 公平销售价格的确定:PT. Panderman房地产伊斯兰教的民族方法学研究
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.14209
Wiwid Sukamto, I. Triyuwono, U. Ludigdo
{"title":"The Determination of Fair Selling Price: an Ethnomethodology Study in PT. Panderman Property Syariah","authors":"Wiwid Sukamto, I. Triyuwono, U. Ludigdo","doi":"10.23917/reaksi.v7i1.14209","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.14209","url":null,"abstract":"This study aims to reveal the practice of setting the price of sharia property without banks. This study uses an interpretive paradigm with a religious ethnomethodological approach to find ways or methods of setting the price that are believed in a social environment based on justice value in Islam. The data in this study were obtained from observations in the field, documentation and in-depth interviews with people who are related to setting the price at PT Panderman Properti Syariah. Data analysis was performed using equitable indexicality and equitable reflexivity. The results of the study show that there are four ways to determine the selling price, such as; implementing sharia provisions, determining the pricing objectives, calculating costs and determining fair profit, and bidding and contract arrangement mechanisms. Fair selling price is determined by paying attention to the rights of stakeholders, both those that are related to and those not directly related to the company's operations. Each stakeholder is fulfilled their rights in a balanced manner.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128045537","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Audit Quality of The Engagement Partner and Audit Firm 审计业务合伙人和审计事务所的审计质量
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.17388
Elfina A. Sambuaga, Antonius Herusetya
{"title":"Audit Quality of The Engagement Partner and Audit Firm","authors":"Elfina A. Sambuaga, Antonius Herusetya","doi":"10.23917/reaksi.v7i1.17388","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.17388","url":null,"abstract":"This study examines the effect of the number of clients and complexity on audit quality at the audit engagement partner (AEP) and public accounting firm (PAF) levels. We use discretionary accrual and real activities manipulation models to assess the audit quality at the AEP and PAF levels. Our study examines 506 firm-year observations as our sample for the companies in the industrial sector listed on the Indonesian Stock Exchange. Using multiple linear regressions and controlling for year and industry fixed effects, our study discovered that the client complexity handled by AEPs is associated with the declining audit quality of AEPs using discretionary accruals. However, our study discovered no relationship between the number of clients at the AEP and PAF levels, and client complexity at the PAF level that influences the audit quality. Thus, the findings of our study suggest to standard setters, capital market participants, and other stakeholders that audit quality at the AEP level remains a significant concern.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133058287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia 2019冠状病毒病大流行期间微型和小型企业的收入分析:来自印度尼西亚的证据
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.18050
Mahameru Rosy Rochmatullah, Ade Khurnia Jati, F. Fauzan
{"title":"Income Analysis of Micro and Small Enterprises (MSEs) During the Covid-19 Pandemic: Evidence from Indonesia","authors":"Mahameru Rosy Rochmatullah, Ade Khurnia Jati, F. Fauzan","doi":"10.23917/reaksi.v7i1.18050","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.18050","url":null,"abstract":"","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133947756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Corporate Life Cycle on Corporate Restructuring 企业生命周期对企业重组的影响
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.15373
Nurmalasari Sari
{"title":"The Effect of Corporate Life Cycle on Corporate Restructuring","authors":"Nurmalasari Sari","doi":"10.23917/reaksi.v7i1.15373","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.15373","url":null,"abstract":"This study aims to determine the effect of corporate life cycle on restructuring decisions with governance and financial distress as moderating variables in manufacturing companies listed on the Indonesia Stock Exchange in five years (2013-2017) and there are 480 data for the sample. The hypotheses tested using logistic regression. The results of this study indicate that life cycle has an effect on restructuring decisions. Financial distress strengthen the influence of the \"birth\" and \"mature\" stages to carry out managerial restructuring, and strengthen the \"growth\" stage to carry out operational restructuring and financial restructuring. However, financial distress does not moderate the influence of the life cycle on asset restructuring. Governance weakens the influence of the “birth” stage in managerial restructuring and also weakens the influence of the “birth” and “mature” stages in financial restructuring strategies. GCG does not moderate the effect of the life cycle on operational restructuring and asset restructuring.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130116845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry 公司治理机制对印尼银行业企业风险管理披露的作用
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.18061
Rita Wijayanti, Kurnia Rina Ariani, Suyatmin Suyatmin
{"title":"The Role of Corporate Governance Mechanism on Disclosure of Enterprise Risk Management in Indonesian Banking Industry","authors":"Rita Wijayanti, Kurnia Rina Ariani, Suyatmin Suyatmin","doi":"10.23917/reaksi.v7i1.18061","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.18061","url":null,"abstract":"This research aims to determine the role of the corporate governance mechanism, which includes the board of commissioners, board of directors, audit committee, institutional ownership, and ownership concentration on enterprise risk management (ERM). The population in this study are banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using purposive sampling resulted in 28 companies as the final sample during the 5-year observation period. This study uses multiple linear regression analysis techniques. The results showed that the board of directors, audit committee, institutional ownership, and ownership concentration positively and significantly affected ERM. In contrast, the board of commissioners was not proven. ","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128233336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Male-dominated Industry 女性董事的存在和能力与公司财务绩效:基于女性和男性主导行业的研究
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.17949
Widowati Dian Permatasari, Yuli Tri Cahyono, Atwal Arifin
{"title":"The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Male-dominated Industry","authors":"Widowati Dian Permatasari, Yuli Tri Cahyono, Atwal Arifin","doi":"10.23917/reaksi.v7i1.17949","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.17949","url":null,"abstract":"The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that  the presence of a women on board has a significant positive impact on the company's financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company's accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122557238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? 转让定价攻击性、资本不足、政治关系、避税:公司治理在印尼有作用吗?
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.17313
Eta Fasita, Amrie Firmansyah, Ferry Irawan
{"title":"Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?","authors":"Eta Fasita, Amrie Firmansyah, Ferry Irawan","doi":"10.23917/reaksi.v7i1.17313","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.17313","url":null,"abstract":"This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel.  The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131227393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Female Family Echelon and Capital Structure Decisions in Family Firm 女性家族梯队与家族企业资本结构决策
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.15440
Hadi Sumarsono
{"title":"Female Family Echelon and Capital Structure Decisions in Family Firm","authors":"Hadi Sumarsono","doi":"10.23917/reaksi.v7i1.15440","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.15440","url":null,"abstract":"This research aims to examine how female family echelons (the presence female family on commisioner or director) effect on leverage. Sample  use in research are 1374 firms years observation from nonbank and nonfinancial sector actived trade on Indonesia Stock Exchange over 2011 to 2015. Using regression of fixed effect model, this finding suggest that family firm are less leverage than nonfamily firm. Proportion of family ownership, family commisioner and family director insignificant affect on leverage, however, relationship between family ownership and leverage are significantly nonlinear (U-shape). Female family echelons effect on leverage. Family firms more risk averse than nonfamily firm due to involvement women on family echelons.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123618207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure 大股东持股、盈利能力、董事会规模和董事会会议频次对可持续发展报告披露的影响
Riset Akuntansi dan Keuangan Indonesia Pub Date : 2022-05-17 DOI: 10.23917/reaksi.v7i1.17783
Rina Trisnawati, Safari Dwi Wardati, Eskasari Putri
{"title":"The Influence of Majority Ownership, Profitability, Size of the Board of Directors, and Frequency of Board of Commissioners Meetings on Sustainability Report Disclosure","authors":"Rina Trisnawati, Safari Dwi Wardati, Eskasari Putri","doi":"10.23917/reaksi.v7i1.17783","DOIUrl":"https://doi.org/10.23917/reaksi.v7i1.17783","url":null,"abstract":"Purpose – This study aims to determine the effect of majority ownership, profitability, the size of the directors board, and frequency of board of commissioners meetings on sustainability report disclosure.Design/methodology/approach– The data were tested using multiple linear regression method. The population used are LQ45 companies listed in Indonesian Stock Exchange (IDX) during the years 2017-2020. This study uses purposive sampling method and obtained 80 LQ45 companies for four years of observation.Findings– The results of this study indicated that the size of the directors board has a significant effect on sustainability report disclosure. While majority ownership, profitability, and frequency of board of commissioners meetings have no effect on sustainability report disclosure.Research limitations/implications– The board of directors is the highest element of management that has responsibility for gaining legitimacy. Companies that have a low number of boards of directors will disclose a higher sustainability report. A small board of directors will result in the effectiveness of coordination, communication and control of the CEO and result in participation that has a positive impact on monitoring information disclosure.Practical implications – Companies are expected to pay attention to sustainability reports disclosure because more high demands from stakeholders for non-financial information of each company.Originality/value – This study uses the majority ownership variable where this variable is very rarely used and uses the LQ45 company because previous research has focused on each industrial sector.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117035964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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