Taufiq Arifin

Taufiq Arifin
Sebelas Maret University | UNS · Department of Accounting

Doctor of Philosophy

About

34
Publications
3,475
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143
Citations
Introduction

Publications

Publications (34)
Article
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This study explores the impact of financial literacy and the digital divide on financial inclusion in Indonesia using panel data from 35 provinces from 2015 to 2022. This study applies multiple linear regression and robust regression to ensure the consistency and validity of the estimation results. The analysis shows that improved financial literac...
Article
This study aims to analyze the effect of directors' and board of commissioners' remuneration on earnings management using the remuneration committee as a moderating variable. Using a sample of Indonesian non‐financial companies from 2014 to 2023 and using multiple regression analysis and moderated regression analysis, we found that directors' remun...
Article
Extant studies on political connections document both benefits and costs for firms. In this study, we investigate whether politically connected firms pay higher taxes than their non‐connected counterparts and thus facilitate politicians to receive political benefits. Using the presidential election in Indonesia as an exogenous event, and analysing...
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This research reviews the literature on cyberattacks against accounting information systems, focusing on their causes, impacts and mitigation strategies. The results of the systematic mapping show that cyberattacks are caused by various internal and external factors, including system vulnerabilities, human error, and technological evolution. The im...
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This study aims to seek empirical evidence on the effect of voluntary carbon disclosure on financial performance and investment efficiency of companies in Indonesia before the HPP Law. This study uses panel data analysis with a sample of 644 companies listed on the Indonesia Stock Exchange. The 2019-2020 sample was used because in 2021 there is alr...
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This study aims to seek empirical evidence on the effect of voluntary carbon disclosure on financial performance and investment efficiency of companies in Indonesia before the HPP Law. This study uses panel data analysis with a sample of 644 companies listed on the Indonesia Stock Exchange. The 2019-2020 sample was used because in 2021 there is alr...
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Penelitian ini berupaya mengkaji sejauh mana penelitian terkait pelaporan keuangan BLUD telah dilakukan oleh para peneliti di Indonesia sejak diterbitkannya Permendagri Nomor 79 Tahun 2018. Dengan menggunakan systematic literature review pada portal SINTA, peneliti menemukan bahwa penelitian terkait pelaporan keuangan BLUD masih sangat terbatas. Pe...
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This study examines the impact of CEO's busyness on earnings management. The samples are 595 non-financial companies Indonesian listed in Stock Exchange from 2015 to 2020 (2,757 observations). Using OLS regression, the results of this study revealed that companies with CEO's busyness has a positive significant influence on earnings management. The...
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Recognizing the growing importance of gender diversity in corporate governance, this study delves into the impact of women directors’ attributes on earnings management. Focusing on listed banks in the Indonesia Stock Exchange, we hand-collect women directors’ profiles from 2017 to 2021. Notably, our findings reveal that having women on the board co...
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Public service quality has been a significant issue in Indonesia (Lanin & Hermanto, 2019) along with woman’s representation in politics (Aspinall et al., 2021). This study investigates the effect of woman’s representation in the local government head and legislative positions on public service quality in Indonesian local governments. We use seconda...
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Purpose This study aims to investigate the effect of credit relaxation policy during the COVID-19 pandemic and its efficacy as a countercyclical policy on bank risk and stability. Design/methodology/approach Using a sample of 39 listed Indonesian banks, the authors investigate the effect of credit relaxation policy on banks’ risk and stability. Da...
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Objective: The objective of this article is to examine the value of academics as board members. Using upper echelons theory to explain how top management’s characteristics affect corporate decision-making, we particularly investigated whether academics as independent directors contribute to firm performance. More specifically, we further assessed w...
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p> ABSTRACT This study investigates the influence of human intellectual capital and the age of directors on financial distress in service companies listed in the Indonesia Stock Exchange (IDX) year 2014-2021. We employ purposive sampling method to select the sample used in this study. Furthermore, we used a logistic regression model with STATA to...
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Public service delivery in Indonesia has been mandated to local governments following decentralization (Lewis et al., 2020). Due to public criticism, this research investigates public service quality determinants from local politics, head, and financial factors. Using the purposive sampling method, we collect secondary data from the authorized gove...
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This study aims to examine the market reaction to tax reform. Tax reform was carried out by the government on the issue of post-covid economic recovery and responding to environmental changes. This policy has a new tax regulation policy in Indonesia in the form of a carbon tax, an increase in VAT, and an increase in income tax. This research is eve...
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Cows are livestock that breeders widely choose because of the various possible benefits. One breeder group that also maximizes this benefit is the “SUBUR LESTARI” Cattle Breeders Group, located in Pandeyan Village, Tasikmadu District, Karanganyar Regency, Central Java. This Cattle Breeding Group comprises 35 people with a total of 97 cows. This gro...
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Political connections are an increasingly important part of firms’ strategies to develop relationships with the government and politicians. This study examines the impact of transactional and relational political connections on firm value. The results show that transactionally connected firms are more likely to exhibit greater firm value than their...
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This activity was conducted in Pokak Village, Ceper District, Klaten Regency, Central Java. In this area, there are many leaves from trees, and it is a potential to develop for the empowerment of the Pokak village community. The people of the Pokak village can get additional income from the eco print batik industry, which can apply to fabric, leath...
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Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikal nilai tambah produk ecoprint yang diproduksi oleh KSM di Desa Pokak, Kecamatan Ceper, Kabupaten Klaten, Provinsi Jawa Tengah. Masalah utama yang ada adalah pada kelompok swadaya masyarakat yang sudah diinisiasi pendiriannya pada tahun lalu sudah memiliki keahlian untuk membuat b...
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The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable. This study is one of few that compared the accuracy of Ohlson and Capital Asset Pricing Model in explaining...
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This paper analyzes the stock market reaction towards the Covid-19 pandemic by using a sample of Indonesian listed firms. In general, we document a significant negative cumulative abnormal returns when the Indonesian President announces the first case of Covid-19 in Indonesia. This effect remains ten days (weaker) after the announcement. However, w...
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This study aims to empirically examine whether the monitoring activities on local government implementation really matter for local government performance accountability. Based on a sample of decentralized Indonesia during 2010-2019, we test this by measuring monitoring activities of local government at district and city levels. Using panel data se...
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This paper examines the economic effects of a firm's approach to developing and maintaining political connections. Specifically, we investigate whether lenders favor transactional connection as opposed to relational connection. By tracing firms in a politically volatile emerging democracy in Indonesia, we find that firms following a transactional p...
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Kakao masih menjadi komoditi unggulan dan menjadi perioritas di Kabupaten Polewali Mandar. Termasuk di Desa Tapango Barat Kecamatan Tapango. Kakao merupakan salah satu komoditas andalan perkebunan yang peranannya cukup penting bagi perekonomian Desa Tapango Barat. Pertanaman kakao di Desa Tapango Barat masih menghadapi berbagai masalah yang komplek...
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Decentralization and direct election have prospective to improve and expand the prosperity of the society and also enhance accountability of the government. On the other hand, competition in the election might create incentive for incumbent to abuse their power to misallocate of the regional budget. This study aims to examine the pattern of regiona...
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This paper examines the impact of local governance on corruption in the context of Indonesia after the decentralization policy which has been implemented following the institutional reforms after the economic damage and political crisis at the end of 1990s. More specifically, we investigate whether poor governance leads to higher non-compliance cas...
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Researchers investigate the impact of executive compensation on bank performance and risk taking behavior using data for Indonesian commercial banks. The findings confirm that executive compensation could lead to a higher performance. Researchers also conclude that at least in context of Indonesian banking, a higher executive compensation does not...
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This paper examines the impact of local governance on corruption in the context of Indonesia. We use data for 446 regions at the municipal/ district level over the 2008-2010 period. Controlling for some regional factors, we confirm that poor governance leads to higher non-compliant cases either number of cases or their amount. No difference effect...

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