Pub Date : 2023-10-06DOI: 10.25105/mraai.v23i2.13546
Wisnu Setyawan, Nanny Dewi Tanzil, Dini Rosdini
COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.
{"title":"REALISASI DANA CSR, TATA KELOLA CSR, DAN MANAJEMEN STRATEJIK KEBERLANJUTAN TERHADAP PENGUNGKAPAN SDGS","authors":"Wisnu Setyawan, Nanny Dewi Tanzil, Dini Rosdini","doi":"10.25105/mraai.v23i2.13546","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.13546","url":null,"abstract":"COP26 in Scotland it was agreed that real implementation is needed in the agreements on emission reductions and related to global warming and climate change. Indonesia has consistently included these issues in the SDGs framework. Disclosure of SDGs in the Sustainability Report (SR) when viewed from the institutional isomorphism theory is a mimetic stage, where corporations make changes in order to adapt themselves to generally accepted standards (GRI). With an institutional isomorphism theory approach, this study aims to explain the factors that influence the use of SDGs in SR. Using SDGs data on SR of companies operating in Indonesia for the 2018-2020 reporting period. From 231 obtained 136 SR that meet the research criteria, and then processed by testing statistical regression analysis. The results show that the SDGs in SR are influenced by CSR governance and corporate strategic management. Where in this study these two factors are normative stages in institutional isomorphism related to the implementation of SDGs and CSR.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"243 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352150","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}
Pub Date : 2023-10-06DOI: 10.25105/mraai.v23i2.16509
None Sita Ayu Samsiah, Ayunita Ajengtiyas Saputri Mashuri
This study aims to find out the effect of applying the mandatory capitalization lease on the application of PSAK 73 to earnings management practices. This quantitative study research uses secondary data on annual financial reports for all companies listed on the Indonesia Stock Exchange for the 2018-2021 period with the criteria for these companies disclosing an operating lease commitment and reporting minimum lease payments in the Notes to Financial Statements (CALK). The final total sample of companies is 37 companies with a total sample of 148. The data analysis technique in this study uses multiple linear regression using panel data regression and also uses a different test for the second hypothesis in this study where the data processing program used is software STATA v. 16. Based on the research results, it is found that the capitalization of leases proxied by lease liabilities has a significant negative effect on earnings management. Based on the results of the Wilcoxon test there are differences between before and after the application of capitalization leases to earnings management.
本研究旨在找出强制资本化租赁对PSAK 73在盈余管理实务中应用的影响。本定量研究使用了2018-2021年期间在印度尼西亚证券交易所上市的所有公司年度财务报告的二手数据，这些公司在财务报表附注(CALK)中披露经营租赁承诺和报告最低租赁付款的标准。最终样本公司总数为37家，样本总数为148家。本研究中的数据分析技术使用面板数据回归使用多元线性回归，并且还使用本研究中第二个假设的不同测试，其中使用的数据处理程序是软件STATA v. 16。基于研究结果，我们发现租赁负债代理的租赁资本化对盈余管理有显著的负向影响。根据Wilcoxon检验的结果，在将资本化租赁应用于盈余管理之前和之后存在差异。
{"title":"PENERAPAN KAPITALISASI SEWA TERHADAP MANAJEMEN LABA","authors":"None Sita Ayu Samsiah, Ayunita Ajengtiyas Saputri Mashuri","doi":"10.25105/mraai.v23i2.16509","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.16509","url":null,"abstract":"This study aims to find out the effect of applying the mandatory capitalization lease on the application of PSAK 73 to earnings management practices. This quantitative study research uses secondary data on annual financial reports for all companies listed on the Indonesia Stock Exchange for the 2018-2021 period with the criteria for these companies disclosing an operating lease commitment and reporting minimum lease payments in the Notes to Financial Statements (CALK). The final total sample of companies is 37 companies with a total sample of 148. The data analysis technique in this study uses multiple linear regression using panel data regression and also uses a different test for the second hypothesis in this study where the data processing program used is software STATA v. 16. Based on the research results, it is found that the capitalization of leases proxied by lease liabilities has a significant negative effect on earnings management. Based on the results of the Wilcoxon test there are differences between before and after the application of capitalization leases to earnings management.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352299","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}
This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.
{"title":"PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI?","authors":"None Ristiana Widianing Tyas, Isna Putri Rahmawati","doi":"10.25105/mraai.v23i2.14076","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.14076","url":null,"abstract":"This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"173 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352592","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}
Pub Date : 2023-10-06DOI: 10.25105/mraai.v23i2.17187
William Thamlim, Susi Dwi Mulyani
The fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company.
{"title":"DAMPAK ASIMETRI INFORMASI, ESOP, KUALITAS AUDIT TERHADAP MANAJEMEN LABA DENGAN VARIABLE PEMODERASI KESULITAN FINANSIAL","authors":"William Thamlim, Susi Dwi Mulyani","doi":"10.25105/mraai.v23i2.17187","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.17187","url":null,"abstract":"The fundamental purpose of this research is to obtain empirical evidence about the influence of information asymmetry, Employee Stock Ownership Program (ESOP), and audit quality on the practice of earnings management using discretionary revenue components of manufacturing firms in Indonesia and examine the moderating effect of financial distress on these factors. Firms used as references are manufacturing companies in the basic materials, industrials, consumer non-cyclical, consumer cyclical, and healthcare pharmaceuticals sectors listed in the Indonesia Stock Exchange from 2019-2021. This study uses purposive sampling method with panel data moderation and obtains total of 546 sample data units. Based on the research conclusion, information asymmetry can trigger a higher risk of earnings management, while the existence of an ESOP and audit quality can be used to suppress earnings management. Financial distress itself has no direct effect on earnings management. Financial distress has not been proven to strengthen the positive influence of information asymmetry or weaken the negative influence of the ESOP. Meanwhile, the financial distress conditions can weaken the role of audit quality in an effort to minimize earnings management practices of the company.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135347704","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}
Pub Date : 2023-10-06DOI: 10.25105/mraai.v23i2.18010
Regina Jansen Arsjah, Juwita Tanamal, Harti Budi Yanti
This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.
{"title":"CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC","authors":"Regina Jansen Arsjah, Juwita Tanamal, Harti Budi Yanti","doi":"10.25105/mraai.v23i2.18010","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.18010","url":null,"abstract":"This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352308","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}
Pub Date : 2023-10-05DOI: 10.25105/mraai.v23i2.17959
Rein Yosua Yehezkiel, Christina Dwi Astuti, Ice Nasyrah Noor
The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
{"title":"GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES","authors":"Rein Yosua Yehezkiel, Christina Dwi Astuti, Ice Nasyrah Noor","doi":"10.25105/mraai.v23i2.17959","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.17959","url":null,"abstract":"The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.
","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135482968","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}
Pub Date : 2023-10-05DOI: 10.25105/mraai.v23i2.16956
Ajeng Loshita Sari, Siti Nuryanah
This study aims to analyze the causes of thin capitalization disputes after the implementation of related rules (PMK Number 169/PMK.010/2015 (PMK-169)) based on the Tax Court's decision from 2019 to 2022. The research method is qualitative using a triangulation approach by conducting content analysis and documents, interviews and data triangulation using more than one data source over several time periods. The results of the research show that there has been an increase in the number and causes of disputes related to thin capitalization after the implementation of regulations. This is due to the use of a fixed ratio of debt and equity of 4:1 which is seen as not in accordance with the characteristics of the business and does not reflect fairness in business. The cause of the dispute also comes from the weakness of the examiner's correction basis in proving fairness and the existence of tax evasion efforts. This research has implications for efforts to minimize the occurrence of tax disputes in the future, accelerate tax dispute resolution and increase literacy, especially related to thin capitalization in Indonesia.
{"title":"ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN","authors":"Ajeng Loshita Sari, Siti Nuryanah","doi":"10.25105/mraai.v23i2.16956","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.16956","url":null,"abstract":"This study aims to analyze the causes of thin capitalization disputes after the implementation of related rules (PMK Number 169/PMK.010/2015 (PMK-169)) based on the Tax Court's decision from 2019 to 2022. The research method is qualitative using a triangulation approach by conducting content analysis and documents, interviews and data triangulation using more than one data source over several time periods. The results of the research show that there has been an increase in the number and causes of disputes related to thin capitalization after the implementation of regulations. This is due to the use of a fixed ratio of debt and equity of 4:1 which is seen as not in accordance with the characteristics of the business and does not reflect fairness in business. The cause of the dispute also comes from the weakness of the examiner's correction basis in proving fairness and the existence of tax evasion efforts. This research has implications for efforts to minimize the occurrence of tax disputes in the future, accelerate tax dispute resolution and increase literacy, especially related to thin capitalization in Indonesia.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135483364","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}
Pub Date : 2023-10-05DOI: 10.25105/mraai.v23i2.12771
M. Diozy Aqshol Alamsyah, Arfah Habib Saragih
Tax Ratio di Indonesia setiap tahunnya mengalami tren menurun. Turunnya tren tax ratio mengindikasikan bahwa performa otoritas pajak belum optimal dalam melakuakn pemungutan pajak. Salah satu hal yang menyebabkan tax ratio di Indonesia rendah adalah proses administrasi perpajakan yang kompleks. Oleh karena itu perlu adanya pembaharuan sistem administrasi perpajakan di Indonesia menjadi lebih modern supaya mewujudukan sistem administrasi perpajakan yang mudah dan sederhana. Single Identity Number (SIN) dapat menjadi salah satu solusi mewujudkan simplifikasi adminsitrasi perpajakan. Dengan menggunakan teori ease of administration, innovations in tax compliance, cost of taxation, dan e-readiness, Penelitian ini bertujuan untuk menganalisis kesiapan penerapan SIN dan juga kesiapan pemerintah serta pihak terkait dalam menerapkan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif, metode pengumpulan data dan teknik analisis data juga secara kualitatif. Penelitian ini dilakukan dengan studi Pustaka dan juga wawancara mendalam. Hasil penelitian ini adalah SIN berpotensi memberikan banyak manfaat dalam bidang pelayanan maupun pengawasan perpajakan dan juga menurunkan cost of taxation. Keselerasan strategis antar pihak terkait sudah mulai berjalan namun masih perlu persiapan yang lebih optimal untuk penerapan SIN. Pihak pemerintah maupun pihak lainnya yang terlibat dalam penerapan SIN sudah siap untuk pengimplementasiannya namun masih harus ditingkatkan supaya penerapan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia bisa diterapkan lebih maksimal.
{"title":"MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN INDONESIA: KESIAPAN PENERAPAN SINGLE IDENTITY NUMBER","authors":"M. Diozy Aqshol Alamsyah, Arfah Habib Saragih","doi":"10.25105/mraai.v23i2.12771","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.12771","url":null,"abstract":"Tax Ratio di Indonesia setiap tahunnya mengalami tren menurun. Turunnya tren tax ratio mengindikasikan bahwa performa otoritas pajak belum optimal dalam melakuakn pemungutan pajak. Salah satu hal yang menyebabkan tax ratio di Indonesia rendah adalah proses administrasi perpajakan yang kompleks. Oleh karena itu perlu adanya pembaharuan sistem administrasi perpajakan di Indonesia menjadi lebih modern supaya mewujudukan sistem administrasi perpajakan yang mudah dan sederhana. Single Identity Number (SIN) dapat menjadi salah satu solusi mewujudkan simplifikasi adminsitrasi perpajakan. Dengan menggunakan teori ease of administration, innovations in tax compliance, cost of taxation, dan e-readiness, Penelitian ini bertujuan untuk menganalisis kesiapan penerapan SIN dan juga kesiapan pemerintah serta pihak terkait dalam menerapkan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif, metode pengumpulan data dan teknik analisis data juga secara kualitatif. Penelitian ini dilakukan dengan studi Pustaka dan juga wawancara mendalam. Hasil penelitian ini adalah SIN berpotensi memberikan banyak manfaat dalam bidang pelayanan maupun pengawasan perpajakan dan juga menurunkan cost of taxation. Keselerasan strategis antar pihak terkait sudah mulai berjalan namun masih perlu persiapan yang lebih optimal untuk penerapan SIN. Pihak pemerintah maupun pihak lainnya yang terlibat dalam penerapan SIN sudah siap untuk pengimplementasiannya namun masih harus ditingkatkan supaya penerapan SIN sebagai modernisasi sistem administrasi perpajakan di Indonesia bisa diterapkan lebih maksimal.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135483487","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}
Pub Date : 2023-10-05DOI: 10.25105/mraai.v23i2.16968
Elok Heniwati
Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries.
{"title":"IMPLIKASI PENERAPAN IFRS 9 PADA DAYA PREDIKSI CKPN TERHADAP KERUGIAN KREDIT BANK","authors":"Elok Heniwati","doi":"10.25105/mraai.v23i2.16968","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.16968","url":null,"abstract":"Changes in accounting standards affect the formation of loan loss provisions (LLP), which impacts bank reporting of actual credit losses. It is assumed that IFRS 9 with a forward-looking approach, produces a higher predictive power for LLP than it according to a backward-looking approach (IAS 39). This study compares the ability of LLP to predict bank actual credit losses between the periods of IAS 39 and IFRS 9. For this purpose, the study observes quarterly data of 3,022 data originating from a sample of banks in Indonesia (2,461) and Thailand (561) for the period IAS 39 (2018–2019) and IFRS 9 (2020–2021). This study applied some analyses, including the correlation and the general least squares method. The study results show that the predictive ability of PKP for the IFRS 9 period is higher than the IAS 39 period, which is consistent with the forward-looking ECL model. Furthermore, related to the interaction between standards and incentives, this study found that the predictive power of PKP regarding actual credit losses (KRG) in the IFRS 9 period was higher for banks with high-income levels but lower for large banks. The main limitation is that the study is a short period of IFRS 9 in both countries. The impact of implementing IFRS 9 can help regulators and associations of professional accountants in Indonesia and Thailand consider appropriate strategies to promote the application of IFRS 9. This research empirically observes the marginal impact of implementing IFRS 9 regarding forming loan loss reserves to predict KRG using data from ASEAN countries.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"301 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135482969","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}
Pub Date : 2023-09-05DOI: 10.25105/mraai.v23i2.17113
Dwi Jayanti, Eliza Fatima
The objective of this research is to explore the readability level of the Key Audit Matters (KAM) paragraph as well as its progress since the first time implementation of KAM for financial statements issued by auditors for listed companies in ASEAN countries. KAM paragraph is extracted from an audit opinion issued by a public accounting firm for companies listed in the capital market around ASEAN countries. Following prior research, by using learning curve theory as a basis, this research applies a quantitative approach to evaluate the readability of the KAM and its progress. Readability is measured by using several commonly used linguistic techniques, which are Flesch Reading Ease (FLESCH), Flesch–Kincaid (KINCAID), and Gunning Fog (FOG) measures). In addition to its role in KAM topic-related research, by bringing the perspective to focus more on readability, this research is able to provide new perspectives on the capability of KAM to affect financial statements users' decisions, as well as provide additional insight for the regulator or professional body for public accountant profession on designing the practical support and assistance to enhance the current practice of KAM writing done by the public accountant, as well as insight for the public accounting firm in preparing clearer and readable KAM paragraphs. This research used ASEAN market data as an emerging market and covered up to the recent year auditor's report to study the readability of the KAM paragraph. Despite some inconsistencies in the observation result, we can make an inference that the readability level of KAM produced by auditors for listed entities in ASEAN countries tend to be more difficult to read as number of experiences in issuing it increasing. This pattern is consistently shown when the sample is divided by type of Auditor and country of exchange. However, when the sample is further detailed down by industry sector, inferences is difficult to be made.
本研究的目的是探讨关键审计事项(KAM)段落的可读性水平，以及自东盟国家上市公司审计师首次对财务报表实施关键审计事项(KAM)以来的进展。KAM段落摘自某会计师事务所对东盟各国资本市场上市公司出具的审计意见。在前人研究的基础上，本研究以学习曲线理论为基础，采用定量的方法评价鉴识的可读性及其进展。可读性是通过使用几种常用的语言技术来测量的，它们是Flesch Reading Ease (Flesch)、Flesch - KINCAID (KINCAID)和Gunning Fog (Fog)测量法。除了在财务信息评估主题相关研究中的作用外，通过将视角更多地关注可读性，本研究能够为财务信息评估影响财务报表使用者决策的能力提供新的视角，并为监管机构或公共会计师专业机构提供额外的见解，以设计实际支持和帮助，以加强公共会计师编写财务信息评估的实践。以及为公共会计师事务所准备更清晰和可读的KAM段落的见解。本研究使用东盟市场数据作为新兴市场，并覆盖到最近一年的审计报告，以研究KAM段落的可读性。尽管观察结果存在一些不一致之处，但我们可以推断，随着发行经验的增加，东盟国家上市实体的审计师编制的KAM的可读性水平往往更难以阅读。当按审核员类型和交换国划分样本时，这种模式始终显示出来。然而，当样本进一步细化到行业部门时，很难做出推论。
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