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Wildan Aliefaldi Ghozali
Persaingan pajak antar negara Asia Pasifik = Tax competition among Asia Pacific countries
"ABSTRAK
Penelitian ini membahas terjadinya tren penurunan tarif pajak penghasilan badan atau corporate income tax (CIT) yang terjadi dalam lingkup global. Secara regional, hal tersebut juga terjadi di Asia Pasifik. Maka dari itu, adanya indikasi bahwa tarif CIT yang diberlakukan di suatu negara dipengaruhi oleh negara lain. Kebijakan pajak memiliki peran penting dalam menstimulus perekonomian dengan pemotongan pajak yang memiliki pro dan kontra. Menggunakan metode ekonometri panel data, hasil estimasi menunjukkan adanya korelasi yang kuat antara tarif CIT suatu negara dengan tarif CIT negara lain. Selain itu, terdapat juga faktor lain seperti tingkat inflasi dan liberalisasi perdagangan. Dengan demikian, kebijakan pajak tidak hanya dapat berpatokan pada tarif pajak negara lain tetapi juga mempertimbangkan kondisi di dalam negara itu sendiri. Di samping itu, pada faktanya persaingan pajak dapat berdampak pada FDI.
ABSTARCT
This study discusses the downward trend in corporate income tax (CIT) rates that occur globally. Regionally, this happens in the Asia Pacific. Therefore, there are indications that CIT rates imposed in a country are influenced by other countries. Tax policies have an important role in stimulating the economy with tax cuts even which has pros and cons. Using the econometric panel data method, the estimation results show a strong correlation between CIT rates of a country and other countries CIT rates. In addition, there are also other factors such as inflation rates and trade liberalization. Thus, tax policy can not only to be based on the tax rates of other countries but also consider the conditions within the country itself. In addition, in fact tax competition can impact on FDI.
"
2019
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Milla Sepliana Setyowati
Fenomena persaingan pajak antar negara-negara anggota ASEAN : suatu studi empiris tahun 1990-2012 = Tax competition phenomenon among asean member countries an empirical study period 1990-2012
"Penelitian ini dilakukan dengan tujuan mengkaji persaingan pajak di negara-negara anggota ASEAN selama periode 1990 - 2012 karena adanya fenomena penurunan tarif pajak penghasilan badan. Negara yang diteliti adalah enam negara ASEAN-6 yang dianggap cukup merepresentasikan ASEAN, yaitu Indonesia, Malaysia, Filipina, Singapura, Thailand, dan Vietnam. Penelitian ini menggunakan pendekatan mixed methods, diawali dengan analisis kuantitatif deskriptif atas perbandingan tarif statuter PPh Badan yang berlaku (statutory tax rate), perhitungan tarif efektif PPh Badan -baik Effective Marginal Tax Rate (EMTR) maupun Effective Average Tax Rate (EATR)- berdasarkan formula Devereux, serta pengalihan pengenaan PPh Badan kepada jenis pajak lainnya yang dianggap sebagai bentuk pengalihan penerimaan pajak untuk menutupi kekurangan penerimaan akibat penurunan tarif PPh Badan. Selanjutnya dilakukan analisis dengan menggunakan ekonometri dari data panel negara ASEAN-6.
Dalam mengkaji persaingan pajak, penelitian ini tidak hanya melihat dari aspek tarif pajak, melainkan juga mempertimbangkan aspek lainnya seperti sistem pengenaan pajak, administrasi pajak, dan insentif pajak yang diterapkan di negara ASEAN-6. Berdasarkan analisis berbagai aspek, penelitian ini menyimpulkan bahwa tidak terdapat cukup bukti mengenai indikasi persaingan pajak di kawasan ASEAN.
Dengan memperhatikan beberapa aspek dalam kajian persaingan pajak, terlihat bahwa daya saing Indonesia di bidang perpajakan berada di bawah Singapura, Malaysia, dan Thailand. Aspek yang lebih banyak mendapat perhatian investor adalah terkait dengan peraturan dan administrasi pajak, sedangkan tarif pajak Indonesia masih dinilai cukup kompetitif.
Tahapan harmonisasi kebijakan pajak yang dilakukan negara anggota ASEAN dalam rangka mewujudkan Masyarakat Ekonomi ASEAN tahun 2015 -dengan merujuk pada tahapan harmonisasi pajak yang disampaikan Velayos- menunjukkan telah terjadi tahap konvergensi, yaitu gerakan reaktif masing-masing negara karena terpengaruh kebijakan negara lain, khususnya dalam hal tarif PPh Badan. Tahap harmonisasi tersebut mulai berkembang pada awal tahap kerjasama, dengan adanya beberapa kesepakatan berupa pemberian bantuan timbal balik untuk kepentingan bersama, meskipun belum cukup efektif. Perkembangan kerjasama di bidang perpajakan diwujudkan dalam bentuk kesepakatan pertukaran informasi untuk tujuan perpajakan serta komitmen untuk melaksanakan standar transparansi internasional.
This research was conducted in order to review tax competition in the ASEAN member countries during the period 1990 - 2012, due to corporate tax rate declining phenomenon. Samples of this study were six ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam, which sufficient to represent ASEAN. This research used a mixed methods approach, starting from quantitative descriptive analysis of statutory corporate income tax rate, calculation of the effective rate of corporate income tax - both Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR) - based on the Devereux?s formula, and revenue shifting of corporate income tax to other taxes are considered to cover decreasing of corporate income tax revenue. Further, analysis used panel data of ASEAN-6 countries.
In reviewing tax competition, this research is not only examined tax rates aspect, but also consider other aspects such as the tax system, tax administration, and tax incentives applied by the ASEAN-6. Based on the analysis of various aspects, this research did not found sufficient evidence regarding indications of tax competition in the ASEAN region. Regarding some tax aspects, it appears that Indonesia's competitiveness in the field of taxation under Singapore, Malaysia, and Thailand. The more attractive aspect for investor is tax regulation and tax administration, while Indonesian tax rate is quite competitive.
Tax harmonization of ASEAN member countries in order to realize the ASEAN Economic Community in 2015 -refer to the stage of tax harmonization conveyed by Velayos- show a convergence stage, which there were reactive action of each country, influenced by other countries policy, particularly in terms of corporate income tax rates. Tax harmonization phase develop in the early stages of cooperation, with the presence of several agreements for the provision of mutual assistance, though not effective yet. Cooperation in the field of taxation, including information exchange agreements for tax purposes and commitment to implement international standards of transparency.;This research was conducted in order to review tax competition in the ASEAN member countries during the period 1990 - 2012, due to corporate tax rate declining phenomenon. Samples of this study were six ASEAN countries, namely Indonesia, Malaysia, Philippines, Singapore, Thailand, and Vietnam, which sufficient to represent ASEAN. This research used a mixed methods approach, starting from quantitative descriptive analysis of statutory corporate income tax rate, calculation of the effective rate of corporate income tax - both Effective Marginal Tax Rate (EMTR) and Effective Average Tax Rate (EATR) - based on the Devereux?s formula, and revenue shifting of corporate income tax to other taxes are considered to cover decreasing of corporate income tax revenue. Further, analysis used panel data of ASEAN-6 countries.
In reviewing tax competition, this research is not only examined tax rates aspect, but also consider other aspects such as the tax system, tax administration, and tax incentives applied by the ASEAN-6. Based on the analysis of various aspects, this research did not found sufficient evidence regarding indications of tax competition in the ASEAN region. Regarding some tax aspects, it appears that Indonesia's competitiveness in the field of taxation under Singapore, Malaysia, and Thailand.
The more attractive aspect for investor is tax regulation and tax administration, while Indonesian tax rate is quite competitive. Tax harmonization of ASEAN member countries in order to realize the ASEAN Economic Community in 2015 -refer to the stage of tax harmonization conveyed by Velayos- show a convergence stage, which there were reactive action of each country, influenced by other countries policy, particularly in terms of corporate income tax rates. Tax harmonization phase develop in the early stages of cooperation, with the presence of several agreements for the provision of mutual assistance, though not effective yet. Cooperation in the field of taxation, including information exchange agreements for tax purposes and commitment to implement international standards of transparency."
Depok: Universitas Indonesia, 2014
D1949
UI - Disertasi Membership  Universitas Indonesia Library
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Destri Amalia Sugiono
Analisis pengaruh penetrasi asing terhadap kompetisi pada industri perbankan di negara kawasan Asia Pasifik periode 2010-2015 = Analysis of foreign penetration on the competition in banking industry in Asia Pacific countries the period 2010-2015
"Penelitian ini bertujuan untuk menguji pengaruh penetrasi asing terhadap kompetisi pada industri perbankan di 10 negara pada kawasan Asia Pasifik yaitu Australia, China, Filipina, Hong Kong, Indonesia, Jepang, Korea Selatan, Malaysia, Singapura dan Thailand pada periode 2010-2015. Penelitian ini menggunakan data panel dengan estimasi teknik fixed effect. Penelitian ini juga meneliti pengaruh modus masuk bank asing serta pemisahan pengawasan perbankan dari bank sentral terhadap perilaku kompetitif bank asing dan bank domestik. Penelitian ini menemukan bahwa bank asing berperilaku lebih kompetitif khususnya dengan modus masuk akuisisi serta menemukan pula bahwa bank asing dengan pengawasan perbankan yang terpisah dari bank sentral berperilaku lebih kompetitif.
This research aims to examine the effect of foreign penetration on the competition in the banking industry in 10 countries of the Asia Pacific region including Australia, China, the Philippines, Hong Kong, Indonesia, Japan, South Korea, Malaysia, Singapore and Thailand in 2010 ndash 2015. This research uses panel data with fixed effect estimation technique. This research also examines the effect of mode of entry of foreign banks and the separation of banking supervision from the central bank on the competitive behavior of foreign banks and domestic banks. This research finds that foreign banks behave more competitive, especially with the entry mode of acquisition and also finds that foreign banks with a separate banking supervision from central bank behave more competitive."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
S66608
UI - Skripsi Membership  Universitas Indonesia Library
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Veresa Natasia
Pengaruh persaingan dan efisiensi pada variabilitas net interest margin dalam sistem perbankan asia pasifik = The impact of competition and efficiency on net interest margin variability in asia pacific banking system
"[ABSTRAK
Mengacu pada studi empiris oleh G.E. Chortareas et al. (2012), penulis
mengestimasi perluasan dari model empiris original market power dan efficient
structure menggunakan kerangka data panel dinamis tidak seimbang. Penelitian ini
bertujuan untuk menganalisis variabilitas NIM sektor perbankan di 16 negara di
kawasan Asia-Pasifik (APAC) selama periode 2003-2012 dengan menggunakan
2800 observasi data bank dan lintas negara. Hasil penelitian menunjukkan bahwa
persistensi NIM di negara-negara berkembang lebih tinggi dibandingkan dengan
NIM di negara-negara maju. Selain itu, tingkat kapitalisasi bank terbukti
merupakan determinan yang mempengaruhi NIM di negara-negara berkembang,
sedangkan di negara-negara maju NIM paling banyak dipengaruhi oleh risiko
likuiditas bank.
ABSTRACT
Following in the footsteps of G.E. Chortareas et al. (2012) on the impact of
competition and efficiency on net interest margin (NIM) in Latin America banking,
I estimated the extension of the original market power and efficient structure
empirical model using an unbalanced dynamic panel data framework. This study
aims to analyze the variability of NIM of 16 banking sectors in the Asia-Pacific
(APAC) region during the 2003-2012 period by using 2800 observations of bank
level and cross-countries data. The results show that the persistence of NIM in
emerging countries is higher than NIM in the developed countries. In addition, the
level of bank capitalization is shown to be a dominant determinant of NIM in
emerging countries, whereas in developed countries NIM is most affected by the
bank?s liquidity risk.;Following in the footsteps of G.E. Chortareas et al. (2012) on the impact of
competition and efficiency on net interest margin (NIM) in Latin America banking,
I estimated the extension of the original market power and efficient structure
empirical model using an unbalanced dynamic panel data framework. This study
aims to analyze the variability of NIM of 16 banking sectors in the Asia-Pacific
(APAC) region during the 2003-2012 period by using 2800 observations of bank
level and cross-countries data. The results show that the persistence of NIM in
emerging countries is higher than NIM in the developed countries. In addition, the
level of bank capitalization is shown to be a dominant determinant of NIM in
emerging countries, whereas in developed countries NIM is most affected by the
bank?s liquidity risk.;Following in the footsteps of G.E. Chortareas et al. (2012) on the impact of
competition and efficiency on net interest margin (NIM) in Latin America banking,
I estimated the extension of the original market power and efficient structure
empirical model using an unbalanced dynamic panel data framework. This study
aims to analyze the variability of NIM of 16 banking sectors in the Asia-Pacific
(APAC) region during the 2003-2012 period by using 2800 observations of bank
level and cross-countries data. The results show that the persistence of NIM in
emerging countries is higher than NIM in the developed countries. In addition, the
level of bank capitalization is shown to be a dominant determinant of NIM in
emerging countries, whereas in developed countries NIM is most affected by the
bank?s liquidity risk.;Following in the footsteps of G.E. Chortareas et al. (2012) on the impact of
competition and efficiency on net interest margin (NIM) in Latin America banking,
I estimated the extension of the original market power and efficient structure
empirical model using an unbalanced dynamic panel data framework. This study
aims to analyze the variability of NIM of 16 banking sectors in the Asia-Pacific
(APAC) region during the 2003-2012 period by using 2800 observations of bank
level and cross-countries data. The results show that the persistence of NIM in
emerging countries is higher than NIM in the developed countries. In addition, the
level of bank capitalization is shown to be a dominant determinant of NIM in
emerging countries, whereas in developed countries NIM is most affected by the
bank’s liquidity risk., Following in the footsteps of G.E. Chortareas et al. (2012) on the impact of
competition and efficiency on net interest margin (NIM) in Latin America banking,
I estimated the extension of the original market power and efficient structure
empirical model using an unbalanced dynamic panel data framework. This study
aims to analyze the variability of NIM of 16 banking sectors in the Asia-Pacific
(APAC) region during the 2003-2012 period by using 2800 observations of bank
level and cross-countries data. The results show that the persistence of NIM in
emerging countries is higher than NIM in the developed countries. In addition, the
level of bank capitalization is shown to be a dominant determinant of NIM in
emerging countries, whereas in developed countries NIM is most affected by the
bank’s liquidity risk.]"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
T42995
UI - Tesis Membership  Universitas Indonesia Library
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Esra Yepasa
Pengaruh e-government terhadap persepsi korupsi: pengalaman dari negara negara berkembang di Asia Pasifik = Influence of e-government on perception of corruption: experience from Asia Pacific developing countries
"Penelitian ini bertujuan untuk menganalisa pengaruh implementasi e-government terhadap persepsi korupsi di negara berkembang wilayah Asia Pasifik. Transparansi sebagai salah satu prinsip Good Governance diharapkan dapat menjadi alat pemberantasan korupsi yang efektif di wilayah tersebut. Egovernment dalam penelitian ini menggunakan E-government Development Index EGDI yang diterbitkan United Nations. Sampel penelitian terdiri dari 23 negara dengan 109 observasi periode tahun 2010 hingga 2015.
Hasil penelitian menunjukkan bahwa e-government memberi pengaruh negatif signifikan pada negara dengan tingkat implementasi e-government yang lebih tinggi. Hasil tersebut menjadi masukan bagi negara-negara berkembang Asia Pasifik untuk segera meningkatkan implementasi e-government-nya agar upaya pemberantasan korupsi dapat berjalan maksimal.
The purpose of the study is to analyze the effect of e-government implementation on corruption perception level in Asia Pacific developing countries. Transparency, one of good governance principles, is expcted to become an effective tool to curb corruption. e-government in this study is measured by e-government Development Index EGDI composed by United Nations. The sample consists of 23 countries with 109 observations, covering the period from year 2010 2015. The result reveals that e-government has negative effect on corruption when e-government implementation level is high.
Using three sub components of EGDI, it found that the telecommunication infrastructure index has negative effect on corruption. The result is clearly important to bring awareness to developing countries in Asia Pacific region to move forward their e-governments implementation and telecommunication infrastructure to the next level as one of the effective anti corruption strategies."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Syadif Ammar Taufik
Dampak market power dan regulasi perbankan terhadap pengambilan risiko bank di negara Asia-Pasifik = The impact of market power and banking regulation towards bank risk-taking in selected Asia-Pacific countries
"Penelitian ini bertujuan menganalisa dampak market power dan regulasi perbankan terhadap pengambilan resiko pada 705 bank di 14 negara Asia-Pasifik dari tahun 2012-2018. Demikian terdapat tiga faktor yaitu main effect market power terhadap pengambilan risiko, main effect regulasi perbankan terhadap pengambilan risiko, serta dampak interaction effect antara market power dan regulasi perbankan terhadap pengambilan risiko. Terdapat delapan jenis pengambilan risiko yang dijadikan variabel dependen. Penelitian ini menggunakan regresi panel dengan model fixed-effects. Penelitian ini menemukan tiga hasil yang penting. Pertama, market power mempunyai dampak meningkatkan pengambilan risiko secara keseluruhan (default risk-taking), namun mengurangi pengambilan risiko portofolio. Hasil ini mendukung teori bahwa adanya dampak negatif dari market power terhadap modal bank. Kedua, penelitian ini menemukan bahwa regulasi kekuatan pengawasan, keketatan permodalan, dan larangan aktivitas memiliki dampak meningkatkan pengambilan risiko. Namun, regulasi lainnya memiliki dampak yang berbeda-beda tergantung tipe pengambilan risiko yang digunakan. Penemuan terakhir adalah adanya dampak mitigasi dari regulasi terhadap pengambilan risiko dengan adanya kenaikan market power pada bank. Selebihnya, terdapat perbedaan dalam penemuan pada negara berpendapatan menengah dan tinggi. Secara kesulurhan, penelitian ini mendukung teori competition-stability pada literatur market power dan private-interest pada literatur regulasi perbankan. Lebih lanjut, penemuan juga mendukung teori market-stealing dan dampak positif regulasi kekuatan pengawas pada pasar perbankan dimana ada tingkat market power yang tinggi.
This research aims to analyze the impact of market power and banking regulation towards bank risk-taking in 705 banks within 14 Asia-Pacific countries from 2012-2018. In particular it has tests three factors; the main effect of market power towards risk-taking, the main effect of banking regulation towards risk-taking, and the interaction effect between bank market power and banking regulation towards risk-taking. There are eight risk-taking measures (dependent variables) tested in this study. Utilizing a fixed-effects panel regression, there are several main findings of the study. Firstly, it finds that market power has a increasing impact on overall (default) risk-taking, but decreases portfolio risk-taking, and provides evidence for the negative impact of market power on capital. Secondly, it finds that official supervisory power, capital stringency, and activity restrictions regulations tends to also have an increasing effect on risk-taking. However, other regulation tends to have a more varied result depending on the different risk-taking measures. Lastly, while official supervisory power and capital stringency regulation increases overall risk-taking for all banks, this effect is mitigated for higher-market power banks. Furthermore, these results are seen to have differing effects based on the level of income of the countries within the sample. Overall, this research supports the competition-stability view of market power and private-interest view of regulation in banking literature. Furthermore, it provides support for the market-stealing effect for capital regulation and the beneficial impact of official supervisory power in high-market power environments."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2020
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Ratri Wulandari
Pengaruh excess control rights terhadap capital adjustment perbankan di 7 negara Asia Pasifik = The effect of excess control rights toward bank's capital adjustment in 7 Asia Pacific countries
"ABSTRACT
Penelitian ini membahas mengenai pengaruh excess control rights terhadap capital adjustment perbankan di tujuh negara Asia Pasifik. Penelitian ini juga mempertimbangkan variabel capital surplus dan capital shortfall. Objek yang digunakan pada penelitian ini adalah tujuh negara di kawasan Asia Pasifik yaitu Indonesia, Malaysia, Thailand, Filipina, Jepang, Hong Kong, dan Australia. Periode penelitian pada penelitian ini adalah tahun 2009-2016. Metode pengolahan data yang digunakan dalam penelitian ini adalah Random Effect Model (REM) dengan alasan terdapat banyak grup atau dalam penelitian ini terdapat banyak negara, anggota dari setiap grup ini berbeda-beda, dan dapat melihat nilai dari setiap periode dengan baik. Hasil penelitian ini menunjukan bahwa jika terdapat excess control rights dan dalam keadaan capital surplus, penyesuaian yang dilakukan bank adalah membeli kembali saham yang telah diperjual belikan (secara eksternal) dan dengan tidak menambah jumlah aset yang dimiliki (secara internal). Di sisi lain jika terdapat excess control rights dan dalam keadaan capital shortfall, penyesuaian yang dilakukan bank adalah dengan tidak menerbitkan saham baru (secara eksternal) dan melakukan reshuffle assets (secara internal).
ABSTRACT
This research discusses the effect of excess control rights on capital adjustment banking in seven Asia Pacific countries. This research also considers the variable capital surplus and capital shortfall. The objects used in this research were seven countries in the Asia Pacific region, which are Indonesia, Malaysia, Thailand, the Philippines, Japan, Hong Kong, and Australia. The research period in this research is 2009-2016. The data processing method used in this research is Random Effect Model (REM) because there are many groups or in this research there are many countries, the members of each group are different, and can describe the value of each period well. The results of this research indicate that if there is excess control rights and in a state of capital surplus, the adjustment made by the banks are to repurchase equity (externally) and by not increasing the number of assets held (internally). On the other hand, if there is excess control rights and in a state of the capital shortfall, the adjustments made by the banks are by not issuing new shares (externally) and reshuffle assets (internally)."
2018
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Sinaga, Agus Suhery
Analisis Korelasi Logistic Performance Index (LPI) dengan Kualitas Lingkungan di Negara Asia Pasifik Periode 2010-2022 = Correlation Analysis of Logistic Performance Index (LPI) with Environmental Quality in Asia Pacific Countries for the Period 2010-2022
"Perbaikan sarana dan prasarana logistik telah meningkatkan volume transportasi perdagangan dunia. Di sisi lain, peningkatan aktivitas transportasi perdagangan berpotensi mengurangi kualitas lingkungan melalui emisi yang ditimbulkannya. Oleh sebab itu penelitian ini menganalisis hubungan kinerja logistik dengan kualitas lingkungan yang didekati dengan menggunakan ecological footprint. Studi ini menggunakan ecological footprint sebagai variabel dependen mewakili keberlanjutan lingkungan yang mengukur eksploitasi manusia terhadap sumber daya alam secara komprehensif. Penelitian ini menggunakan data dari 17 negara anggota APEC selama periode 2010-2022. Hasil regresi data panel dengan fixed effect model menunjukkan bahwa Logistic Performance Index (LPI) berpengaruh positif dan signifikan terhadap ecological footprint. Temuan ini memiliki implikasi penting bagi kebijakan pembangunan berkelanjutan. Upaya untuk mengurangi dampak lingkungan seharusnya difokuskan pada peningkatan kinerja logistik secara berkelanjutan yang memitigasi dampaknya pada pertumbuhan ekonomi yang tidak ramah lingkungan.
Improvements in logistics facilities and infrastructure have increased the volume of world trade transportation. On the other hand, increased trade transportation activities may have the potential to reduce environmental quality through emissions. Therefore, this study analyzes the relationship between logistics performance and environmental quality, which is approached by using the ecological footprint. This study proposes the use of ecological footprint as a dependent variable of environmental sustainability which, comprehensively measures human exploitation on natural resources. This study analyzes data from 17 APEC member economies over the period 2010-2022. The results of panel data regression with fixed effect model show that Logistic Performance Index (LPI) has a positive and significant effect on ecological footprint. These findings have important implications for sustainable development policy. Efforts to reduce environmental impact should focus on improving logistics performance in a sustainable manner that mitigates its impact to environmentally unfriendly economic growth."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2024
T-pdf
UI - Tesis Membership  Universitas Indonesia Library
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Febryna Maharlika Fauzie
Analisis faktor-faktor yang mempengaruhi struktur modal perusahaan pelayaran di negara Asia Pasifik = Analysis on the determinant factors of capital structure among shipping companies in Asia Pacific
"Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi struktur modal perusahaan. Objek perusahaan ini adalah perusahaan transportasi pelayaran yang beroperasi di Negara Asia Pasifik dan terdaftar di Bursa selama periode penelitian yaitu tahun 2009-2013. Faktor-faktor yang diuji pengaruhnya terhadap struktur modal perusahaan adalah profitabilitas, tingkat pertumbuhan, ukuran perusahaan, tangibilitas aset, likuiditas, operating leverage dan tax benefit. Estimasi model yang dilakukan dengan menggunakan metode generalized methods of moment. Dari hasil regresi yang dilakukan, semua faktor menunjukan pengaruh signifikan terhadap struktur modal perusahaan.
This aim of this study is to explore the impact of firm?s factors toward capital structure. This study seeks to examine the effect of several factors on capital structure in the period of 2009 to 2013. The firm?s factors that are being explored are profitability, growth, size, asset tangibility, liquidity, operating leverage and tax benefit. This Generalized methods of moment regression is being employed in the model estimation. The finding reveals that all of factors play an important role in influencing capital structure."
Depok: Universitas Indonesia, 2016
S65641
UI - Skripsi Membership  Universitas Indonesia Library
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Mulyadi Noto Soetardjo
Analisis atas Determinan Konservatisme dan Dampak Konservatisme terhadap Relevansi dan Reliabilitas Informasi Akuntansi: Studi pada Negara-negara Asia Pasifik = Analysis of Determinants of Conservatism and the Impact of Conservatism on Relevance and Reliability of Accounting Information: A Study at Asia Pacific Countries
"Penelitian ini bertujuan untuk menyelidiki keberadaan konservatisme pada negara-negara Asia Pasifik, ditinjau dari aspek determinan dan aspek dampak. Pada aspek determinan, penelitian ini menguji pengaruh faktor-faktor determinan atas unconditional conservatism dan conditional conservatism. Pada aspek dampak, penelitian ini menguji pengaruh unconditional conservatism dan conditional conservatism atas kualitas informasi akuntansi: relevansi dan reliabilitas. Sebagai sebuah studi antar negara, penelitian ini juga menguji pengaruh faktor-faktor tingkat negara dalam kedua aspek dari konservatisme tersebut.
Berdasarkan hasil pengujian aspek determinan, contracting, litigation, regulation dan taxation terbukti memicu dan menekan keberadaan unconditional conservatism dan conditional conservatism. Hubungan negatif di antara kedua tipe konservatisme juga dapat dibuktikan. Dengan demikian, dari aspek determinan penelitian ini dapat memberikan justifikasi keberadaan konservatisme pada negara-negara Asia Pasifik. Sementara itu, dari aspek dampak penelitian ini kurang dapat memberikan bukti kebutuhan konservatisme. Hasil pengujian menunjukkan hanya unconditional conservatism yang memberikan dampak positif pada relevansi informasi akuntansi, sementara unconditional conservatism memberi dampak negatif pada reliabilitas informasi akuntansi dan conditional conservatism memberikan dampak negatif pada relevansi dan reliabilitas informasi akuntansi.
Faktor-faktor tingkat negara (status adopsi IFRS, sistem judicial/legal, sistem hukum sekuritas dan sistem ekonomi politik) terbukti memiliki pengaruh langsung pada konservatisme dan kualitas informasi akuntansi. Penelitian ini juga menyodorkan bukti bahwa secara umum faktor-faktor tingkat negara memiliki pengaruh moderasi terhadap hubungan faktor determinan dan konservatisme (aspek determinan) dan hubungan konservatisme dan kualitas informasi akuntansi (aspek dampak).
The purpose of this study is to examine the existence of conservatism at Asia Pacific countries, viewed from its determinant aspect and its impact aspect. Regarding the determinant aspect, this study examines the influence of determining factors on unconditional conservatism and conditional conservatism. Meanwhile for the impact aspect, this study examines the influence of unconditional conservatism and conditional conservatism on accounting information quality: relevance and reliability. As a cross country study, this study also examines the influence of country level factors in the both aspects of conservatism.
According to the test results for the determinant aspect, contracting, litigation, regulation and taxation are proved to trigger as well as to surpress the existence of unconditional conservatism and conditional conservatism. The negative relartionship between the two types of conservatism is also supported. Therefore, from the determinant aspect this study may provide justification for the existence of conservatism at Asia Pacific countries. Meanwhile, from the impact aspect this study tends to provide less evidence for the need of conservatism existence. The test results show that only unconditional conservatism provides a positive impact on relevance of accounting information, meanwhile unconditional conservatism provides a negative impact on reliability of accounting information and conditional conservatism provides negative impacts on both relevance and reliability of accounting information.
Country level factors (IFRS adoption status, judicial/legal systems, secutiry laws systems and political economic systems) are proved to have direct influences on conservatism and accounting information quality. This study also provides evidences that, in general, country level factors have moderating influences on the relationship between determining factors and conservatism (determinant aspect) and the relationship between conservatism and accounting information quality (impact aspect)."
Depok: Universitas Indonesia, 2018
D2570
UI - Disertasi Membership  Universitas Indonesia Library
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