Udin Udin - Academia.edu (original) (raw)

Papers by Udin Udin

Research paper thumbnail of The Effect Of Profitability, Tax Avoidance And Information Transparency On Firm Value: An Empirical Study In Indonesia

International Journal of Scientific & Technology Research, 2019

Research paper thumbnail of Determinants Of Audit Quality: An Empirical Insight From Indonesia

International Journal of Scientific & Technology Research, 2019

This study aims to analyze the determinants of audit quality and to examine the moderating effect... more This study aims to analyze the determinants of audit quality and to examine the moderating effect of professional ethics in the relationship between competence, independence, audit tenure, and professional skepticism on audit quality. The population of this study is auditors of the public accounting firm (KAP) in Central Java and DIY. By using purposive sampling, the total sample of this study is 105 respondents. Data are analyzed using multiple linear regression. The results indicate that competence, independence, professional skepticism, and professional ethics have a significant positive effect on audit quality. Furthermore, professional ethics strengthens the relationship between competence and independence on audit quality. The results of this study are expected to contribute to the development of science related to auditing and provide enlightening input for KAP auditors in order to improve audit quality.

Research paper thumbnail of Does Competency, Commitment, and Internal Control Influence Accountability?

The Journal of Asian Finance, Economics and Business, 2020

This study aims to analyze the influence of apparatus resources, organizational commitment, inter... more This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency-Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Research paper thumbnail of The Effect of Corporate Governance Disclosure on Banking Performance: Empirical Evidence from Iran, Saudi Arabia and Malaysia

The Journal of Asian Finance, Economics and Business, 2020

A series of corporate failures and financial crises have raised attention to organizational gover... more A series of corporate failures and financial crises have raised attention to organizational governance issues, especially for financial institutions. In the banking system, corporate governance further plays a unique role because of the uniqueness of the banking organizations. Therefore, this study aims to examine the effect of corporate governance disclosure on bank performance by building a corporate governance disclosure index (CGDI) for 10 Islamic banks operating in Iran, Saudi Arabia and Malaysia. The data used in this study are secondary data taken from annual reports and sourced from the official websites of each banks include Iran Exchange, Stock Market Quotes and Financial News, and Bursa Malaysia. This study uses content analysis of the annual bank report within five years (2014-2018). The results show that Islamic banks comply with 72.4% of the attributes discussed in the CGDI. The most frequently reported and disclosed elements are board structure and audit committee. The regression results provide evidence that Islamic banks with a higher level of corporate governance disclosure reported high operating performance measured by ROA. In contrast to the expectation, the financial performance of ROE and Tobins'q are not significantly related to the disclosure of sharia bank governance.

Research paper thumbnail of The Effect of Sustainability Information Disclosure on Financial and Market Performance: Empirical Evidence from Indonesia and Malaysia

International Journal of Energy Economics and Policy, 2020

This study aims to analyze the effect of sustainability information disclosure on financial and m... more This study aims to analyze the effect of sustainability information disclosure on financial and market performance. Using purposive sampling, this study obtains 21 mining sector companies in Indonesia and 18 companies in Malaysia. Regression analysis with WarpPLS is used to test the proposed hypotheses. The results show that environmental and social disclosure has a significant effect on return on assets, return on equity, price-earnings ratio, and Tobin'Q in Indonesia and Malaysia. Overall, there is no significant difference in financial and market performance between Indonesia and Malaysia. Good sustainability information disclosure further improves financial performance and trust among stakeholders and regulators in decision making, which in turn, increases corporate value.

Research paper thumbnail of The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy

Accounting, 2020

The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socializat... more The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from taxpayers of free workers registered in the west Semarang, Indonesia. Data is analyzed using regression and path analysis. The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect on taxpayer compliance and awareness. Taxpayer awareness further partially mediates the relationships between taxpayer knowledge and taxation socialization on taxpayer compliance. Therefore, for developing Indonesian economy, the government should provide an understanding that people are required to pay taxes voluntarily and with full awareness as good citizens.

Research paper thumbnail of The Role of Firm Size on Bank Liquidity and Performance: A Comparative Study of Domestic and Foreign Banks in Indonesia

International Journal of Economics and Business Administration, 2019

Ratio (LDR) to Return on Assets (ROA) with size as a control variable and to compare whether ther... more Ratio (LDR) to Return on Assets (ROA) with size as a control variable and to compare whether there is a difference in these effects between domestic and foreign banks in the study period. Design/Methodology/Approach: The sample of this study is 228 domestic and foreign banks listed in Indonesia Stock Exchange (IDX) in the same period. Findings: The results show that in domestic banks, NPL has a negative effect on ROA while NIM has a positive effect on ROA. In foreign banks, NPL has a negative effect on ROA, NIM has a negative effect and LDR has a negative effect on ROA also. Furthermore, when size becomes a control variable there is no difference between domestic and foreign banks. Practical Implications: The results can be used by the banking sector for policy options in foreign and domestic banks using the above mentioned indices as control variables. Originality/Value: The study makes the distinction between domestic and foreign banks examing an issue which is typical in financial analysis however the results are giving some new insights regarding liguidity and performance.

Research paper thumbnail of Antecedents and Outcomes of Corporate Governance: Evidence from Indonesia

EUROPEAN RESEARCH STUDIES JOURNAL, 2018

This study empirically explores the relationship between three important decisions in financial t... more This study empirically explores the relationship between three important decisions in financial theory and the business organization goals for 18 companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) over the periods 2010-2017. The purpose of this study is to investigate the effect of investment opportunities, dividend policy and financial decision on firm value and to examine the contribution of corporate governance in moderating the effect between investment opportunities to firm value. This study employs panel data regression through Eviews 9 program specification methodology. The results of the panel data regression analysis indicate a positive and significant relationship between investment opportunities, financial decision, and firm value. The results also indicate that corporate governance has a significant negative moderating effect on investment decision to firm value.

Research paper thumbnail of Environmental Performance and Firm Value: Testing the Role of Firm Reputation

International Journal of Financial Research, 2019

This study aims to analyze the empirical evidence about the effect of environmental performance o... more This study aims to analyze the empirical evidence about the effect of environmental performance on firm value mediated by firm reputation. The sample of this study is the mining industry sectors listed on the Indonesia Stock Exchange from 2015 to 2018. The data is analyzed using partial least squares based structural equation modeling (PLS-SEM) with WarpPLS 6.0 software. The results show that environmental performance has a positive and significant effect on firm reputation. In contrast to the expectation, environmental performance has a negative and significant effect on firm value. Firm reputation further becomes a significant mediator in the relationship between environmental performance and firm value. These findings recommend for future studies to expand the objects and extend the observation period.

Research paper thumbnail of The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception

International Journal of Higher Education, 2019

This study aims to examine the effect of gender, locus of control, love of money, and economic st... more This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.

Research paper thumbnail of Financial Inclusion and Low-Income Group: A Case Study in Indonesia

Financial inclusion is one of the most important agendas in economic development and poverty alle... more Financial inclusion is one of the most important agendas in economic development and poverty alleviation. Financial inclusion internationally has been discussed in the Group of Twenty (G20) forum, Organization for Economic Cooperation and Development (OECD) countries, Alliance for Financial Inclusion (AFI), the Asia-Pacific Economic Cooperation (APEC), and Association of Southeast Asian Nations (ASEAN). Indonesia's government nationally has stated its commitment to developing financial inclusion. However, the study conducted by Bank Indonesia shows that 60 percent of Indonesia's population who live in rural areas have no access to formal financial services. The lack of this access, of course, restricts people's ability to increase their living standard. This study aimed to measure how far financial inclusion has been implemented on the low income of society. 320 samples of households that have expenditure up to 2 million rupiahs per month were used to analyze. By using a descriptive qualitative method, this study found that financial inclusion has been well implemented on the low income of society. Keywords: Financial inclusion, poverty, low income, financial services, social welfare RESUMEN: La inclusión financiera es una de las agendas más importantes en el desarrollo económico y el alivio de la pobreza. La inclusión financiera internacional se ha discutido en diversos foros, organizaciones e instituciones internacionales. El gobierno de Indonesia a nivel nacional ha declarado su compromiso de desarrollar la inclusión financiera. Sin embargo, el estudio realizado por el Banco de Indonesia muestra que el 60 por ciento de la población de Indonesia que vive en zonas rurales no tiene acceso a servicios financieros formales. La falta de este acceso, por supuesto, restringe la capacidad de las personas para aumentar su nivel de vida. Este estudio tuvo como objetivo medir hasta qué punto se ha implementado la inclusión financiera en los bajos ingresos de la sociedad. Para analizar se utilizaron 320 muestras de hogares con gastos de hasta 2 millones de rupias por mes. Mediante el uso de un método cualitativo descriptivo, este estudio encontró que la inclusión financiera se ha implementado bien en los bajos ingresos de la sociedad. Palabras clave: inclusión financiera, pobreza, bajos ingresos, servicios financieros, bienestar socia

Research paper thumbnail of Firm Value Improvement Strategy, Corporate Social Responsibility, and Institutional Ownership

International Journal of Financial Research, 2019

The study is intended to appraise return on assets (ROA), debt/equity ratio (DER), and firm size(... more The study is intended to appraise return on assets (ROA), debt/equity ratio (DER), and firm size(SIZE) on price-to-book-value (PBV) with corporate social responsibility as an intervening variable and institutional proprietorship as a moderating variable. By using purposive sampling, 267 manufacturing companies are determined from the Indonesia Stock Exchange in the period of 2013-2017. Data are analyzed using multiple and bivariate regression analysis. The results show that ROA and firm size have a positive effect on corporate society awareness, while DER has no significant effect respectively. Profit gain, firm scope, and corporate social responsibility have a positive effect on firm utility. It came into a conclusion that corporate social awareness can be used to mediate the influence on leverage and firm scope toward the firm value, but cannot be used to mediate the effect of profit gain on firm utility.

Research paper thumbnail of The Effect Of Profitability, Tax Avoidance And Information Transparency On Firm Value: An Empirical Study In Indonesia

International Journal of Scientific & Technology Research, 2019

Research paper thumbnail of Determinants Of Audit Quality: An Empirical Insight From Indonesia

International Journal of Scientific & Technology Research, 2019

This study aims to analyze the determinants of audit quality and to examine the moderating effect... more This study aims to analyze the determinants of audit quality and to examine the moderating effect of professional ethics in the relationship between competence, independence, audit tenure, and professional skepticism on audit quality. The population of this study is auditors of the public accounting firm (KAP) in Central Java and DIY. By using purposive sampling, the total sample of this study is 105 respondents. Data are analyzed using multiple linear regression. The results indicate that competence, independence, professional skepticism, and professional ethics have a significant positive effect on audit quality. Furthermore, professional ethics strengthens the relationship between competence and independence on audit quality. The results of this study are expected to contribute to the development of science related to auditing and provide enlightening input for KAP auditors in order to improve audit quality.

Research paper thumbnail of Does Competency, Commitment, and Internal Control Influence Accountability?

The Journal of Asian Finance, Economics and Business, 2020

This study aims to analyze the influence of apparatus resources, organizational commitment, inter... more This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency-Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Research paper thumbnail of The Effect of Corporate Governance Disclosure on Banking Performance: Empirical Evidence from Iran, Saudi Arabia and Malaysia

The Journal of Asian Finance, Economics and Business, 2020

A series of corporate failures and financial crises have raised attention to organizational gover... more A series of corporate failures and financial crises have raised attention to organizational governance issues, especially for financial institutions. In the banking system, corporate governance further plays a unique role because of the uniqueness of the banking organizations. Therefore, this study aims to examine the effect of corporate governance disclosure on bank performance by building a corporate governance disclosure index (CGDI) for 10 Islamic banks operating in Iran, Saudi Arabia and Malaysia. The data used in this study are secondary data taken from annual reports and sourced from the official websites of each banks include Iran Exchange, Stock Market Quotes and Financial News, and Bursa Malaysia. This study uses content analysis of the annual bank report within five years (2014-2018). The results show that Islamic banks comply with 72.4% of the attributes discussed in the CGDI. The most frequently reported and disclosed elements are board structure and audit committee. The regression results provide evidence that Islamic banks with a higher level of corporate governance disclosure reported high operating performance measured by ROA. In contrast to the expectation, the financial performance of ROE and Tobins'q are not significantly related to the disclosure of sharia bank governance.

Research paper thumbnail of The Effect of Sustainability Information Disclosure on Financial and Market Performance: Empirical Evidence from Indonesia and Malaysia

International Journal of Energy Economics and Policy, 2020

This study aims to analyze the effect of sustainability information disclosure on financial and m... more This study aims to analyze the effect of sustainability information disclosure on financial and market performance. Using purposive sampling, this study obtains 21 mining sector companies in Indonesia and 18 companies in Malaysia. Regression analysis with WarpPLS is used to test the proposed hypotheses. The results show that environmental and social disclosure has a significant effect on return on assets, return on equity, price-earnings ratio, and Tobin'Q in Indonesia and Malaysia. Overall, there is no significant difference in financial and market performance between Indonesia and Malaysia. Good sustainability information disclosure further improves financial performance and trust among stakeholders and regulators in decision making, which in turn, increases corporate value.

Research paper thumbnail of The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy

Accounting, 2020

The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socializat... more The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from taxpayers of free workers registered in the west Semarang, Indonesia. Data is analyzed using regression and path analysis. The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect on taxpayer compliance and awareness. Taxpayer awareness further partially mediates the relationships between taxpayer knowledge and taxation socialization on taxpayer compliance. Therefore, for developing Indonesian economy, the government should provide an understanding that people are required to pay taxes voluntarily and with full awareness as good citizens.

Research paper thumbnail of The Role of Firm Size on Bank Liquidity and Performance: A Comparative Study of Domestic and Foreign Banks in Indonesia

International Journal of Economics and Business Administration, 2019

Ratio (LDR) to Return on Assets (ROA) with size as a control variable and to compare whether ther... more Ratio (LDR) to Return on Assets (ROA) with size as a control variable and to compare whether there is a difference in these effects between domestic and foreign banks in the study period. Design/Methodology/Approach: The sample of this study is 228 domestic and foreign banks listed in Indonesia Stock Exchange (IDX) in the same period. Findings: The results show that in domestic banks, NPL has a negative effect on ROA while NIM has a positive effect on ROA. In foreign banks, NPL has a negative effect on ROA, NIM has a negative effect and LDR has a negative effect on ROA also. Furthermore, when size becomes a control variable there is no difference between domestic and foreign banks. Practical Implications: The results can be used by the banking sector for policy options in foreign and domestic banks using the above mentioned indices as control variables. Originality/Value: The study makes the distinction between domestic and foreign banks examing an issue which is typical in financial analysis however the results are giving some new insights regarding liguidity and performance.

Research paper thumbnail of Antecedents and Outcomes of Corporate Governance: Evidence from Indonesia

EUROPEAN RESEARCH STUDIES JOURNAL, 2018

This study empirically explores the relationship between three important decisions in financial t... more This study empirically explores the relationship between three important decisions in financial theory and the business organization goals for 18 companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) over the periods 2010-2017. The purpose of this study is to investigate the effect of investment opportunities, dividend policy and financial decision on firm value and to examine the contribution of corporate governance in moderating the effect between investment opportunities to firm value. This study employs panel data regression through Eviews 9 program specification methodology. The results of the panel data regression analysis indicate a positive and significant relationship between investment opportunities, financial decision, and firm value. The results also indicate that corporate governance has a significant negative moderating effect on investment decision to firm value.

Research paper thumbnail of Environmental Performance and Firm Value: Testing the Role of Firm Reputation

International Journal of Financial Research, 2019

This study aims to analyze the empirical evidence about the effect of environmental performance o... more This study aims to analyze the empirical evidence about the effect of environmental performance on firm value mediated by firm reputation. The sample of this study is the mining industry sectors listed on the Indonesia Stock Exchange from 2015 to 2018. The data is analyzed using partial least squares based structural equation modeling (PLS-SEM) with WarpPLS 6.0 software. The results show that environmental performance has a positive and significant effect on firm reputation. In contrast to the expectation, environmental performance has a negative and significant effect on firm value. Firm reputation further becomes a significant mediator in the relationship between environmental performance and firm value. These findings recommend for future studies to expand the objects and extend the observation period.

Research paper thumbnail of The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception

International Journal of Higher Education, 2019

This study aims to examine the effect of gender, locus of control, love of money, and economic st... more This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.

Research paper thumbnail of Financial Inclusion and Low-Income Group: A Case Study in Indonesia

Financial inclusion is one of the most important agendas in economic development and poverty alle... more Financial inclusion is one of the most important agendas in economic development and poverty alleviation. Financial inclusion internationally has been discussed in the Group of Twenty (G20) forum, Organization for Economic Cooperation and Development (OECD) countries, Alliance for Financial Inclusion (AFI), the Asia-Pacific Economic Cooperation (APEC), and Association of Southeast Asian Nations (ASEAN). Indonesia's government nationally has stated its commitment to developing financial inclusion. However, the study conducted by Bank Indonesia shows that 60 percent of Indonesia's population who live in rural areas have no access to formal financial services. The lack of this access, of course, restricts people's ability to increase their living standard. This study aimed to measure how far financial inclusion has been implemented on the low income of society. 320 samples of households that have expenditure up to 2 million rupiahs per month were used to analyze. By using a descriptive qualitative method, this study found that financial inclusion has been well implemented on the low income of society. Keywords: Financial inclusion, poverty, low income, financial services, social welfare RESUMEN: La inclusión financiera es una de las agendas más importantes en el desarrollo económico y el alivio de la pobreza. La inclusión financiera internacional se ha discutido en diversos foros, organizaciones e instituciones internacionales. El gobierno de Indonesia a nivel nacional ha declarado su compromiso de desarrollar la inclusión financiera. Sin embargo, el estudio realizado por el Banco de Indonesia muestra que el 60 por ciento de la población de Indonesia que vive en zonas rurales no tiene acceso a servicios financieros formales. La falta de este acceso, por supuesto, restringe la capacidad de las personas para aumentar su nivel de vida. Este estudio tuvo como objetivo medir hasta qué punto se ha implementado la inclusión financiera en los bajos ingresos de la sociedad. Para analizar se utilizaron 320 muestras de hogares con gastos de hasta 2 millones de rupias por mes. Mediante el uso de un método cualitativo descriptivo, este estudio encontró que la inclusión financiera se ha implementado bien en los bajos ingresos de la sociedad. Palabras clave: inclusión financiera, pobreza, bajos ingresos, servicios financieros, bienestar socia

Research paper thumbnail of Firm Value Improvement Strategy, Corporate Social Responsibility, and Institutional Ownership

International Journal of Financial Research, 2019

The study is intended to appraise return on assets (ROA), debt/equity ratio (DER), and firm size(... more The study is intended to appraise return on assets (ROA), debt/equity ratio (DER), and firm size(SIZE) on price-to-book-value (PBV) with corporate social responsibility as an intervening variable and institutional proprietorship as a moderating variable. By using purposive sampling, 267 manufacturing companies are determined from the Indonesia Stock Exchange in the period of 2013-2017. Data are analyzed using multiple and bivariate regression analysis. The results show that ROA and firm size have a positive effect on corporate society awareness, while DER has no significant effect respectively. Profit gain, firm scope, and corporate social responsibility have a positive effect on firm utility. It came into a conclusion that corporate social awareness can be used to mediate the influence on leverage and firm scope toward the firm value, but cannot be used to mediate the effect of profit gain on firm utility.