Pub Date : 2021-08-31DOI: 10.22219/JRAK.V11I2.16855
Sri Retnoningsih, Ahmad Maulin Naufa
This paper aims to examine the impact of Covid-19 on the Indonesian capital market. Second, we test whether any policy from regulators could mitigate its effects. By using daily time-series data from January to July, we propose the simplest regression model (ordinary least squares) to test its effect. We also conducted some robustness with various sectors and splitting samples to make sure that our findings are robust and consistent. We find that Covid-19 (proxied by new cases, cumulative cases, new deaths, and cumulative deaths) has a negative effect on stock price in all indexes, i.e., composite, Islamic, and all sectors (the worst in the financial sector). In other words, a higher number of Covid-19 leads to a lower stock price in Indonesia. Second, the regulations from the government (the President, Financial Service Authority, Central Bank of Indonesia, and Indonesian Stock Exchange) could reduce its negative impact. It means that the negative effect of Covid-10 on the Indonesian stock market is becoming lower after including policies from all regulators. Hence, measuring Covid-19’s drawbacks on the capital market by relevant policies in Indonesia. It is also quite pivotal to explore which one policy either effective or ineffective to mitigate Covid-19.
{"title":"The Covid-19, Policy And Capital Market: Empirical Evidence From Indonesia","authors":"Sri Retnoningsih, Ahmad Maulin Naufa","doi":"10.22219/JRAK.V11I2.16855","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16855","url":null,"abstract":"This paper aims to examine the impact of Covid-19 on the Indonesian capital market. Second, we test whether any policy from regulators could mitigate its effects. By using daily time-series data from January to July, we propose the simplest regression model (ordinary least squares) to test its effect. We also conducted some robustness with various sectors and splitting samples to make sure that our findings are robust and consistent. We find that Covid-19 (proxied by new cases, cumulative cases, new deaths, and cumulative deaths) has a negative effect on stock price in all indexes, i.e., composite, Islamic, and all sectors (the worst in the financial sector). In other words, a higher number of Covid-19 leads to a lower stock price in Indonesia. Second, the regulations from the government (the President, Financial Service Authority, Central Bank of Indonesia, and Indonesian Stock Exchange) could reduce its negative impact. It means that the negative effect of Covid-10 on the Indonesian stock market is becoming lower after including policies from all regulators. Hence, measuring Covid-19’s drawbacks on the capital market by relevant policies in Indonesia. It is also quite pivotal to explore which one policy either effective or ineffective to mitigate Covid-19.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47507459","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 : 2021-08-31DOI: 10.22219/JRAK.V11I2.16902
Maulidia Dewi Azhari, Sarwendah Biduri, Sigit Hermawan
This study aims to determine whether the retaliation variable can moderate the personal cost, professional commitment, and ethical environment variables in the interest of the Civil Service Inspectorate of Sidoarjo Regency in whistleblowing. This study uses primary data while samples are taken by random sampling by distributing questionnaires through google form to get 45 respondents. This study indicates that the variables of professional commitment and ethical environment have a significant effect on interest in whistleblowing. Still, personal costs are stated to have no effect. The retaliation variable can moderate the influence of the personal cost and ethical environment variables on interest in whistleblowing. So it can be concluded that there is quasi-moderation, which means that the variable that moderates the relationship between the independent variable and the dependent variable and at the same time becomes the independent variable. The results of this study are stated to be very useful for the Sidoarjo Regency Inspectorate; besides that, this research provides input so that the Sidoarjo Regency Inspectorate improves the whistleblowing system flow for internal employees themselves.
{"title":"Can Retaliation Moderate The Influence Of Personal Cost, Professional Commitment And Ethical Environment On Pns Interest In Whistleblowing?","authors":"Maulidia Dewi Azhari, Sarwendah Biduri, Sigit Hermawan","doi":"10.22219/JRAK.V11I2.16902","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16902","url":null,"abstract":"This study aims to determine whether the retaliation variable can moderate the personal cost, professional commitment, and ethical environment variables in the interest of the Civil Service Inspectorate of Sidoarjo Regency in whistleblowing. This study uses primary data while samples are taken by random sampling by distributing questionnaires through google form to get 45 respondents. This study indicates that the variables of professional commitment and ethical environment have a significant effect on interest in whistleblowing. Still, personal costs are stated to have no effect. The retaliation variable can moderate the influence of the personal cost and ethical environment variables on interest in whistleblowing. So it can be concluded that there is quasi-moderation, which means that the variable that moderates the relationship between the independent variable and the dependent variable and at the same time becomes the independent variable. The results of this study are stated to be very useful for the Sidoarjo Regency Inspectorate; besides that, this research provides input so that the Sidoarjo Regency Inspectorate improves the whistleblowing system flow for internal employees themselves.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45077414","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 : 2021-08-27DOI: 10.22219/JRAK.V11I2.16470
Kiryanto, Alfiana Rohmatika, Farikha Amilahaq
This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.
{"title":"Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?","authors":"Kiryanto, Alfiana Rohmatika, Farikha Amilahaq","doi":"10.22219/JRAK.V11I2.16470","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16470","url":null,"abstract":"This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49027659","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 : 2021-08-27DOI: 10.22219/JRAK.V11I2.16667
Arline Prameswari Effendi, Bambang Subroto
This research aims to examine the effect of organizational readiness, external pressure, and perceived benefits on micro, small, and medium enterprises’ e-commerce adoption, and to examine the effect of e-commerce adoption by MSMEs on operating revenue. The sample of this study is MSME owners and managers in Malang city. Data were collected by survey method using convenience sampling technique. The relationship between variables in this study were analyzed using Partial Least Square (PLS) with SmartPLS application. The results of this study indicate that external pressure and perceived benefits influence MSMEs’ e-commerce adoption, while organizational readiness does not influence MSMEs’ e-commerce adoption. In addition, e-commerce adoption increases MSME’s operating revenue.
{"title":"Analysis of E-Commerce Adoption Factors by Micro, Small, and Medium Enterprise, and Its Effect on Operating Revenue","authors":"Arline Prameswari Effendi, Bambang Subroto","doi":"10.22219/JRAK.V11I2.16667","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16667","url":null,"abstract":"This research aims to examine the effect of organizational readiness, external pressure, and perceived benefits on micro, small, and medium enterprises’ e-commerce adoption, and to examine the effect of e-commerce adoption by MSMEs on operating revenue. The sample of this study is MSME owners and managers in Malang city. Data were collected by survey method using convenience sampling technique. The relationship between variables in this study were analyzed using Partial Least Square (PLS) with SmartPLS application. The results of this study indicate that external pressure and perceived benefits influence MSMEs’ e-commerce adoption, while organizational readiness does not influence MSMEs’ e-commerce adoption. In addition, e-commerce adoption increases MSME’s operating revenue.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49504851","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 : 2021-08-27DOI: 10.22219/JRAK.V11I2.17558
Gloria Putri Naftali Surbakti, E. Sudaryati
This research is aimed to examine the effect of environment uncertainty towards earnings management. This study is a quantitative study with sample all of manufacturing companies that are listed in Indonesian Stock Exchange (IDX) from period 2013 -2018 and publish the financial statement consecutively during period 2013-2018. The sample is selected by using purposive sampling techniques with total of 455 companies. This study uses secondary data that derived from the financial statements of manufacturing companies during that period. By using regression analysis and SPSS in processing research data, the study finds that environment uncertainty has positive impact to financial distress. It indicates when companies are facing an environment uncertainty, it will impact to their performance especially financial performance which leads to the financial distress condition. Companies in higher financial distress condition are more likely to manage their earnings by using earnings management which are measured by discretionary accruals. This research is useful for investor as one of consideration before making financial decision especially when companies are in uncertain environment.
{"title":"Does Environment Uncertainty Affect Earnings Management?","authors":"Gloria Putri Naftali Surbakti, E. Sudaryati","doi":"10.22219/JRAK.V11I2.17558","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17558","url":null,"abstract":"This research is aimed to examine the effect of environment uncertainty towards earnings management. This study is a quantitative study with sample all of manufacturing companies that are listed in Indonesian Stock Exchange (IDX) from period 2013 -2018 and publish the financial statement consecutively during period 2013-2018. The sample is selected by using purposive sampling techniques with total of 455 companies. This study uses secondary data that derived from the financial statements of manufacturing companies during that period. By using regression analysis and SPSS in processing research data, the study finds that environment uncertainty has positive impact to financial distress. It indicates when companies are facing an environment uncertainty, it will impact to their performance especially financial performance which leads to the financial distress condition. Companies in higher financial distress condition are more likely to manage their earnings by using earnings management which are measured by discretionary accruals. This research is useful for investor as one of consideration before making financial decision especially when companies are in uncertain environment.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44413814","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 : 2021-08-27DOI: 10.22219/JRAK.V11I2.16786
Cut Sri Murinda, Islah Islahuddin, A. Nuraini
This study aims to examine the factors that affect firm value. This research uses purposive sampling method. The sample of the research is 45 financial companies (128 year-firm observations) listed in Indonesia Stock Exchange for the period of 2017-2019. Multiple regression analysis with unbalanced panel data was applied to analyze the data. A corporate governance index published by Globe and Mail with 4 sub-indices is adopted, namely board composition, shareholding and compensation policies, shareholder rights and disclosure. The results of this study indicate that good corporate governance and research & development investment have no effect on firm value. This explains that the implementation of good corporate governance and firm investment in research & development are not the main information for investors in making investments. However, intellectual capital and enterprise risk management disclosure have effect on firm value. The results can be used as a reference for researchers, especially in the accounting sector related to the development of measuring instruments for good corporate governance.
{"title":"Firm Value: Does Corporate Governance and Research & Development Investment Matter?","authors":"Cut Sri Murinda, Islah Islahuddin, A. Nuraini","doi":"10.22219/JRAK.V11I2.16786","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16786","url":null,"abstract":"This study aims to examine the factors that affect firm value. This research uses purposive sampling method. The sample of the research is 45 financial companies (128 year-firm observations) listed in Indonesia Stock Exchange for the period of 2017-2019. Multiple regression analysis with unbalanced panel data was applied to analyze the data. A corporate governance index published by Globe and Mail with 4 sub-indices is adopted, namely board composition, shareholding and compensation policies, shareholder rights and disclosure. The results of this study indicate that good corporate governance and research & development investment have no effect on firm value. This explains that the implementation of good corporate governance and firm investment in research & development are not the main information for investors in making investments. However, intellectual capital and enterprise risk management disclosure have effect on firm value. The results can be used as a reference for researchers, especially in the accounting sector related to the development of measuring instruments for good corporate governance.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46680279","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 : 2021-08-27DOI: 10.22219/JRAK.V11I2.17273
N. Asyik
This study aimed to examine the effects of Intellectual Capital proxied by Human Capital (HC), Structural Capital (SC), and Customer Capital (CC) on the company's financial performance. It also investigated stock-based compensation's impact through employees' stock options programs and Intellectual Capital on the company's economic performance. The research samples were 36 companies that implemented the Employee Stock Option Plans as a compensation scheme during the 2016-2019 period. There were 144 observations. The partial test used multiple regression, while the moderating variable test applied residual analysis by examining the effect of deviation from a model. As a result, this study indicated that Human Capital partially influenced its financial performance. Stock-based compensation impacts the effect of Human Capital on financial performance. The shares ownership of employees with competencies, knowledge, skills, and behavior will support organizational structures' optimization in achieving work performance. Human capital is the source of innovation and knowledge that can solve a company’s problems. The implication of this research is that information about intellectual capital (Human Capital, Structural Capital, and Employee Capital) is needed by the company to determine the effectiveness of implementing the employee stock option plan in achieving better wealth in the future.
{"title":"The Optimization Of Employee Stock Option Plan In Achieving Financial Performance","authors":"N. Asyik","doi":"10.22219/JRAK.V11I2.17273","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17273","url":null,"abstract":"This study aimed to examine the effects of Intellectual Capital proxied by Human Capital (HC), Structural Capital (SC), and Customer Capital (CC) on the company's financial performance. It also investigated stock-based compensation's impact through employees' stock options programs and Intellectual Capital on the company's economic performance. The research samples were 36 companies that implemented the Employee Stock Option Plans as a compensation scheme during the 2016-2019 period. There were 144 observations. The partial test used multiple regression, while the moderating variable test applied residual analysis by examining the effect of deviation from a model. As a result, this study indicated that Human Capital partially influenced its financial performance. Stock-based compensation impacts the effect of Human Capital on financial performance. The shares ownership of employees with competencies, knowledge, skills, and behavior will support organizational structures' optimization in achieving work performance. Human capital is the source of innovation and knowledge that can solve a company’s problems. The implication of this research is that information about intellectual capital (Human Capital, Structural Capital, and Employee Capital) is needed by the company to determine the effectiveness of implementing the employee stock option plan in achieving better wealth in the future.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41414686","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 : 2021-08-27DOI: 10.22219/JRAK.V11I2.16320
M. Jihadi, Ilfi Hadiatus Safitri, Dewi Brahmawati
This study aims to determine the effect of exchange rate towards stock return mediated with variable inflation rates and interest rates. The study population is a company listed on the Index LQ45 period January 2015 – December 2019. This is quantitative study using purposive sampling technique and obtained sample a number of 28 companies with monthly period start from January 2015 until December 2019. The data source in this study are secondary data. The data analysis technique used is path analysis accompanied by a T test (partial) and Sobel test (mediation). Partial test results show that exchange rates and interest rates have a negative and significant effect on stock return, while inflation rates has a positive and insignificant effect on stock return. Sobel test results show that exchange rates has insignificant effect on stock return through variable inflation rates with no mediation, while exchange rates has significant effect on stock return through variable interest rates with partial mediation. The implication of this research is expected to be an addition to the parties concerned with this research problem.
{"title":"The Effect of Exchange Rates Towards Stock Return Mediated With Inflation Rates and Interest Rates","authors":"M. Jihadi, Ilfi Hadiatus Safitri, Dewi Brahmawati","doi":"10.22219/JRAK.V11I2.16320","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16320","url":null,"abstract":"This study aims to determine the effect of exchange rate towards stock return mediated with variable inflation rates and interest rates. The study population is a company listed on the Index LQ45 period January 2015 – December 2019. This is quantitative study using purposive sampling technique and obtained sample a number of 28 companies with monthly period start from January 2015 until December 2019. The data source in this study are secondary data. The data analysis technique used is path analysis accompanied by a T test (partial) and Sobel test (mediation). Partial test results show that exchange rates and interest rates have a negative and significant effect on stock return, while inflation rates has a positive and insignificant effect on stock return. Sobel test results show that exchange rates has insignificant effect on stock return through variable inflation rates with no mediation, while exchange rates has significant effect on stock return through variable interest rates with partial mediation. The implication of this research is expected to be an addition to the parties concerned with this research problem.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49334810","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 aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers' risk perception could increase IT usage to reduce tax evasion. These results highlighted that society's acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities' success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers' services and law enforcement.
{"title":"The Effect Of Information Technology And Perceived Risk In Anticipating Tax Evasion","authors":"Adelheid Gracelia Fiero Paoki, Jesica Delya Yusha, Steven Emanuel Kale, Yenni Mangoting","doi":"10.22219/JRAK.V11I2.14871","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.14871","url":null,"abstract":"This study aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers' risk perception could increase IT usage to reduce tax evasion. These results highlighted that society's acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities' success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers' services and law enforcement.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43055930","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 : 2021-05-03DOI: 10.22219/jrak.v11i1.14287
S. Hermawan, Duwi Rahayu, J. Jamaludin, Ruci Arizanda Rahayu, Sarwendah Biduri
The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.
{"title":"Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia","authors":"S. Hermawan, Duwi Rahayu, J. Jamaludin, Ruci Arizanda Rahayu, Sarwendah Biduri","doi":"10.22219/jrak.v11i1.14287","DOIUrl":"https://doi.org/10.22219/jrak.v11i1.14287","url":null,"abstract":"The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"11 1","pages":"168-184"},"PeriodicalIF":0.0,"publicationDate":"2021-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47593311","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}
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