Finding Empirical Evidence Research Articles

PENGARUH LINGKUNGAN KERJA, PENGHARGAAN FINANSIAL, MOTIVASI DIRI, DAN KECERDASAN ADVERSITY TERHADAP MINAT BERKARIR AKUNTAN PUBLIK

Economic development in an area is influenced by several things, one of which is the profession as a public accountant to support the economic development of a country to be effective and efficient in the aspect of transparency. This profession is proven to have a role in supporting economic development in a country, in order to increase effectiveness and efficiency related to the strength of transparency. However, the number of these professions is still low. This study focuses on finding empirical evidence of the effect of the variables used on student interest in a career as a public accountant. The probability sampling technique was chosen in random sampling. The sample used in this research was 72 respondents. The findings show that the work environment, financial rewards, self-motivation, and adversity intelligence have a positive effect on students' interest in a career in public accounting.

Pobreza rural, laços de rede e forças institucionais: uma análise de evidências empíricas em Aguascalientes, México

Abstract The research objectives are: 1) to determine the effects that knowledge, educational and socio-cultural capabilities have on poverty reduction; 2) to determine the effects that collaborative networks have on knowledge, educational and socio-cultural capacities; and 3) to determine the effects of legal protection and government support on collaborative networks. The capability approach was taken as a theoretical basis to develop the study variables. We conducted an empirical study, using a sample of 95 farmers located in the state of Aguascalientes, Mexico. Important implications were obtained on the necessity to have network ties to impact capabilities that reduce rural poverty. One of the most important findings was not finding empirical evidence on the relationship between educational capabilities and the reduction of rural poverty. For this reason, this situation must be reviewed in-depth by the educational policy of the region. Farmers who reported having better socio-cultural capacities had the greatest effects in reducing poverty within their rural communities. Similarly, collaborative networks favor knowledge capacities because important information is shared through social and economic actors.

Internal auditors’ artificial intelligence capabilities and sustainable competitive advantage

The aim of this research is to provide empirical evidence regarding the influence of internal auditor capabilities in artificial intelligence on sustainable competitive advantage in large companies in Indonesia. By using Porter’s (1985) competitive advantage model and the resource-based view of the firm, this research uses the basic assumption of thinking that a company can only achieve sustainable high performance if the company has “superior resources” and also has “capabilities” that can drive the company to improve its performance. This research finds empirical evidence that internal auditors’ ability to work with artificial intelligence can increase sustainable industrial competitive advantage. This finding also succeeded in confirming the theory of competitive advantage introduced by Porter (1985) which explains that a company’s human resource capabilities can improve the company’s performance higher than other companies in the same industry or market. This research contributes that as an assurance of corporate governance, accountants must improve their ability to work using artificial intelligence to improve their functions beyond just preparing financial reports.

Kebijakan Dividen Ditinjau Dari Kinerja Total Asset Turn Over, Current Ratio, Debt To Equity Ratio Dan Return On Assets

Indonesian companies carry out a dividend policy with investors by dividing dividends annually, but the company retains it in the form of profit to be used as investment financing in the future. This study aims to test and analyze by finding empirical evidence about the effect of total asset turnover, current ratio, debt to equity ratio, and return on assets on dividend policy in companies listed on the Indonesian Stock Exchange in 2018-2021. Dividend policy is a decision to share profits earned by the company to shareholders as dividends, or to retain them in the form of retained earnings to be used as investment financing in the future. This type of research is classified as a quantitative type and uses secondary data from www.idx.co.id. The number of samples produced by purposive sampling were 76 companies according to the criteria multiplied by 4 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. The results of this study were that the total asset turnover and return on assets had a positive effect on dividend policy, but the current ratio and debt-to-equity ratio variables had no effect on dividend policy.

Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association. Financial distress is measured by The Modified Altman Z-Score for emerging markets (EMZ score), earnings management is measured by discretionary accrual, and audit quality is measured by audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesian Mining Sector for 2016–2020, the research finds empirical evidence that financial distress firms involve in income-increasing accrual earning management, but such involvement is lower when firms are audited by Big 4 audit firms. This research contributes to previous literature about similar issues, specifically about the impact of financial distress on accrual earnings management. It also presents evidence about the role of audit quality in such an effect.

Pengaruh Kualitas Audit,Profitabilitas dan Leverage Terhadap Manajemen Laba Riil

In Indonesia there are cases where companies manipulate financial statements through profit and loss planning by providing false information. This study aims to examine by finding empirical evidence about the effect of audit quality, profitability and leverage on earnings management through real activities. Real earnings management is an act of engineering earnings carried out by managers outside the normal path to generate profits that are achieved. This type of research is classified as a quantitative type and uses secondary data provided from the Indonesian Stock Exchange website, namely www.idx.co.id. The method in this study was to collect data through purposive sampling which was carried out at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples produced was 89 companies according to the criteria multiplied by 3 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. In the research, the results obtained were that the variables of audit quality and profitability had an effect on real earnings management, but the leverage variable had no effect on real earnings management.
 
 Keywords : Quality Audit, Profitability, Leverage, Real Earning Management

Loss expectation and income shifting

This study examines the effects of expected losses on the income-shifting strategies of multinational corporations (MNCs). Using a set of worldwide MNC affiliates, this study first finds empirical evidence for ex ante adjustments of income-shifting strategies according to reverse incentives for potential losses. The results also support the existence of limited flexibility introduced by Hopland et al. (2018, 2021). Second, the estimates of income shifting measured using expected tax rate differences reveal that the traditional methodology of using statutory tax rate differences is subject to an estimation bias. This estimation bias varies depending on the loss expectation status and tax-rate levels of the affiliates.

CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance

This research aims to confirm the reliability of agency theory as an approach to explaining the impact of CEO narcissism, corporate governance as represented by boards of size and female directors, financial distress, and company size on corporate tax avoidance. In this quantitative study, companies trading on the Indonesia stock exchange in 2017–2021 serve as the population and the research samples. This study uses panel data to integrate concepts, theories, and data on research variables in the investigation of ordinary least squares, random effects, and fixed effects with Stata software. Principals can use panel data-based research with testing to choose agents to run the business. Analyzing panel data is one way to test research that gives more accurate results. According to the first finding, CEO narcissism has a negative impact on corporate tax avoidance; the second finding, the board size had a positive impact on this strategy; the third finding, female directors had a positive impact on this strategy; the fourth finding is that financial distress does not affect this strategy; and on the fifth finding, the company size, the less likely its leaders are to engage in corporate tax avoidance strategies. The results of this study support agency theory in finding empirical evidence about the influence of CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance with limitations on sampling in companies listed on the Indonesia Stock Exchange with the LQ 45 category.

Evaluating the effectiveness of whistleblower protection: A new index

Abstract Many international organisations have recently acknowledged the significance of whistleblowing in preventing institutional corruption, particularly in the public sector. Likewise, many countries have enacted whistleblower protection laws, though a robust whistleblower protection system certainly requires much more than legislation. One challenge in developing effective protection systems is finding empirical evidence to evaluate existing systems. Can we measure the effectiveness of whistleblower protection systems accross different countries? What conditions do we need to make the whistleblower protection system work effectively in the public sector? This paper investigates two cases: South Korea and the Republic of Kosovo. South Korean data comes from the Anti-Corruption and Civil Rights Commission of South Korea, while its counterpart from Kosovo comes from a survey of 400 public officials about whistleblower protection. By analysing both datasets, this paper creates a new index that evaluates the effectiveness of whistleblower protection. Composed of quantitative and qualitative sub-indices, the index serves as a digital comparison tool for assessing whistleblower protection systems across different countries and at different times. In addition to enacting high-quality laws, this index identifies several additional measures that can strengthen whistleblower protection systems in the public sector.

Mexico: Determinants of the real exchange rate, 2001.01-2022.12.

We estimate the determinants (terms of trade, tradable to non-tradable price differentials, interest rate differentials, forward exchange rate and risk premium) of the Mexican bilateral real exchange rate (q) for the short and long run by using an Autoregressive Distributed Lag model (ARDL, Pesaran and Shin et al. (2001)) for Mexico (2001.01-2022.12). The inclusion of commercial and financial variables and finding empirical evidence of cointegration only for 2009.01-2022.12 are the main contributions. Our results indicate no cointegrating relationship either for the entire sample, or for 2001.01-2008.12. This finding has to do with the increasing international financialization process, after the 2008-2009 Great Financial Crisis. Using a double log model we find that: a) there is a strong short-run autoregressive effect of q of up to 4 lags (0.75), b) that the Balassa-Samuelson Effect is the largest in the model (-0.27 and -1.11 for short and long terms), c) the next most important factor is the terms of trade (-0.126 and -0.51, respectively), d) there are considerable, although lesser, effects of financial variables: forward exchange rate (0.0155 and 0.063, respectively) and risk-premium (0.009 and 0.036, respectively), e) there is a clear long-term trend of real depreciation expressed by the trend of 0.0020, which suggests that the PPP hypothesis applies.

The Effect of Density on Crime: Evidence from Indonesia

This study aims to contribute to the literature on economic density by finding empirical evidence on whether the effects of density are going higher to affect the crime rate at the district level from 2007-2018 with 440 districts. This study used crime rate as a dependent variable and population density as an independent variable also had average age, married, the proportion of divorce, the proportion of gender, and the proportion of urban as relevant variable control. Density appears to have a small effect on crime rates. The regression result using a fixed effect panel concluded the economic density has a negative association with the probability of becoming a victim of crime. Density positively impacts the environment in terms of crime prevention. The denser an area is correlated, the lower the number of victims of crimes.

Behavioral Aspects of Household Portfolio Choice: Effects of Loss Aversion on Life Insurance Uptake and Savings

This paper investigates how loss-aversion affects individuals' decisions on savings and insurance purchase. Specifically, this paper empirically tests if prospect theory's loss aversion decreases insurance demand and increases savings demand. Prospect theory predicts that boundedly rational consumers may view pure protection insurance, such as term-life insurance, as a risky investment because the insured may lose premiums if a bad event does not occur within the pre-specified term. Hence, those who are fairly sensitive to the potential loss choose not to buy term-life insurance. Instead, they may choose a more safe option to prepare for uncertain future events by increasing precautionary saving. This paper tests such prediction using individual-level data from the Health and Retirement Study (HRS) and finds empirical evidence consistent with the prediction: loss-averse individuals are less likely to own term-life insurance and more likely to own whole-life insurance, which serves as a partial savings instrument. These individuals also hold a higher level of wealth than others, suggesting that they tend to save more (presumably for precautionary motives), all other things being equal.

Corporate Governance, Ukuran Perusahaan, Asimetri Informasi dan Manajemen Laba

The research was conducted with the aim of finding empirical evidence regarding earnings management that is influenced by corporate governance, firm size and information asymmetry. The study involved 100 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with 300 samples of observation. The results of the research analysis found that the presence of women on the board of directors, commissioners and audit committees has not been able to minimize earnings management practices. The larger the size of a company and the information asymmetry that occurs, the greater the possibility of earnings management practices carried out by the company.
 Keywords: Corporate Governance; Company Size; Information Asymmetry; Earnings Management.

Earnings Quality as a link between Corporate Governance Implementation and Firm Performance

ABSTRACT This research finds empirical evidence for the role of earnings quality as a mediator between good corporate governance (GCG) mechanisms and firm performance. The sample is 570 data manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research used multiple regression analysis. GCG mechanisms in this study measured by the proportion of independent board of commissioners, audit committee expertise, and frequency of audit committee meetings. The result shows that the proportion of independent board of commissioners and audit committee expertise does not affect earnings quality. On the other hand, institutional ownership and frequency of audit committee meetings affect earnings quality. However, the proportion of independent board of commissioners affects company performance. Institutional ownership, the frequency of audit committee meetings, audit committee expertise in accounting, and earnings quality do not affect company performance. This study provides a basis for investors to see the quality of GCG implementation which is a determinant of earnings quality as an investment consideration.

The partial mediating role of supply chain integration between Industry 4.0 and supply chain performance

PurposeIndustry 4.0 not only impacts the manufacturing industry but also supply chain practices. Drawing on the resource-based view (RBV), the purpose of this paper is to examine how Industry 4.0 affects supply chain integration (SCI) and supply chain performance (SCP).Design/methodology/approachThe data were collected from 212 respondents in manufacturing companies. The partial least square structural equation modelling (PLS-SEM) was used to test the hypotheses of this study.FindingsThe findings reveal that Industry 4.0 has a positive impact on SCI and SCP, and SCI has a positive impact on SCP. In addition, a partial mediating role of SCI has been found between Industry 4.0 and SCP.Practical implicationsThis study reveals the role of Industry 4.0 on supply chain practices and draws attention to SCI in the linkage between Industry 4.0 and SCP. The findings emphasise the need for Industry 4.0 and SCI to enhance SCP.Originality/valueThere is limited research on the impacts of Industry 4.0 on SCI and SCP. This research finds empirical evidence for these impacts and enhances knowledge of Industry 4.0 by using a sample from an emerging country.

Not all Giffen Goods, are Inferior Goods

It is well known in the economic literature that the labor supply curve can bend backwards and, therefore, that leisure can be a Giffen good. It is also known that leisure can be a normal good. This article proves that if leisure is a Giffen good, it has to be a normal good. This result also proves that, contrary to common knowledge in economics, not all Giffen goods, are inferior goods. The results presented here could be taken into account, for example, when finding empirical evidence and designing policies on labor supply, in an era of machine learning and artificial intelligence.

Discipline, risk, and the endogeneity between financial decisionmaking and health

We examine the effect of financial asset allocation and asset liquidity on individuals’ health. Earlier literature finds empirical evidence and provides theoretical justification of the impact of health on financial decisions but speculates that reverse causality is unlikely. Through panel data methods and an instrumental variable approach, we refute this claim and establish a causal effect of financial choices on physical and mental health outcomes. Our findings suggest that accounting for endogeneity changes the results from a basic specification. Stock holdings no longer significantly affect health while ownership of time accounts and retirement accounts have a strong positive effect on health outcomes. An exploration of the channels driving these effects provides confidence that the potential stress caused by the risk level of financial assets as categorized by the literature is not the primary driver of health outcomes. However, the findings support the time preference channel, i.e. willingness to forego financial satisfactions today in return for greater financial well-being in the future causes beneficial physical and mental health outcomes. There is also some support for the allostatic load hypothesis as well as a dopamine substitutability hypothesis.

THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer compliance; 4) Finding empirical evidence regarding the effect of Taxation Knowledge on Taxpayer compliance; and 5) Finding empirical evidence regarding the influence of Taxpayer Awareness on Taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study are all individual taxpayers who are registered in Jakarta Kramatjati Tax Office. Sample selection with convenience sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Tax socialization has a direct effect on the awareness of taxpayers; 2) Tax knowledge directly affects the awareness of taxpayers; 3) Tax socialization directly affects the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Taxpayer awareness directly influences taxpayer compliance. KEYWORDS : Taxation Socialization, Taxation Knowledge, Taxpayer Awareness, Taxpayer Compliance

Editorial Introduction: Advances in Theory and Practice of Policy Research from National to Local Level

Editorial Introduction: Advances in Theory and Practice of Policy Research from National to Local Level

THE EFFECT OF COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE WITH LEVERAGE AS INTERVENING VARIABLES

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of company size on leverage; 2) Finding empirical evidence regarding the effect of propitability on leverage; 3) Finding empirical evidence regarding the effect of company size on tax avoidance; 4) Finding empirical evidence regarding the effect of profitability on tax avoidance; and 5) Finding empirical evidence regarding the effect of leverage on tax avoidance. The type of research used in this study is casual associative research. The population in this study are property, real estate, and building construction companies that are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange (IDX) during 2013-2018. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Firm size directly affects Leverage in a positive direction, 2) Profitability does not directly affect leverage in a negative direction; 3) Company size has a direct effect on Tax Avoidance in a negative direction; and 4) Profitability has no direct effect on Tax Avoidance in the negative direction, and 5) Leverage has a direct effect on Tax Avoidance in a positive direction. KEYWORDS: COMPANY SIZE, PROFITABILITY, LEVERAGE, TAX AVOIDANCE