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"Penelitian ini bertujuan untuk mengetahui pengaruh ukuran kantor akuntan publik, yang diukur melalui jumlah rekan, jumlah auditor, jumlah klien dan jumlah pendapatan kantor akuntan publik terhadap kualitas audit yang diukur dengan akrual diskresioner dan opini audit going concern. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2006?2008 dengan observasi sebanyak 348 perusahaan. Metode regresi berganda dan regresi logistik digunakan untuk menguji hipotesis.Hasil penelitian secara keseluruhan, untuk semua sampel maupun untuk sub sampel perusahaan yang diaudit KAP Big 4 dan sub sampel perusahaan yang diaudit KAP non Big 4, menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara ukuran kantor akuntan publik dengan kualitas audit. Ukuran KAP yang besar tidak selalu menghasilkan kualitas audit yang tinggi. Kualitas audit KAP besar dan kecil dapat dianggap cukup seragam.

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This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm?s revenue, on audit quality (measured by the accruals quality and going concern audit opinion). Samples are manufacturing firms listed in Indonesia Stock Exchange for the year 2006?2008 with total observations of 348 firm-years. Multiple regression and logistic regression is used for hypotheses testing.

The results show that for the entire samples as well as for two sub samples, the sub-samples of firms audited by Big 4 and sub-samples of firms audited by Non-Big 4, there are no significant effect of public accounting firm size on audit quality. Large accounting firms does not always produce high quality audit. Thus, audit quality of large and small accounting firms can be considered fairly uniform."

"This research aims at examining dividend-signaling hypothesis by testing the relationship between dividend changes and operational performance as well as market performance. The sample consists of75 firms for the period 2000-2005. The analysis employed are multiple regressions and event study. The results on operational performance show that (1) dividend increase (with earnings increase or earnings decrease) correlates significantly with the increase of next period company s profitability, (2) dividend decrease and earnings decrease negatively correlate with next period company, profitability, (3) dividend decrease and earnings increase positively correlate with next period company s profitability, and (4) unchanged dividend does not correlate with next period company`s profitability. The evidence on market performance (cumulative abnormal return surrounding dividend announcement date) shows that dividend changes have significant effect on cumulative abnormal return for five and ten days around announcement date. Evidences from this research show that dividend signaling hypothesis is not fully supported."

"This research aims to examine the relationship between the level of tax avoidance and the quality of earnings proxied by the accrual-based earnings management and earnings persistence. In addition, this research also aims to examine if the relationship between the level of tax avoidance and accrual-based earnings management and earnings persistence depends on the tax environment of a country. This research uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. The result of this research indicates that the tax environment of a country affects the relationship between the level of tax avoidance and the accrual-based earnings management, but does not affect the relationship between the level of tax avoidance and earnings persistence."

"This study investigate the association between the level of financial derivatives use and the level of tax avoidance, and whether this association differs between the users of financial derivatives for speculation purposes and the users of financial derivative for hedging purposes. Using a cross-country analysis which covering four countries in the ASEAN region (ie: the Philippines, Indonesia, Malaysia, and Singapore), we find that there is a positive association between the level of financial derivative use and the level of tax avoidance. This finding indicates that financial derivative can be used as a tool of tax avoidance activities. When we classified the users of financial derivatives into two categories (ie, the users of financial derivative for hedging purposes and the users of financial derivatives for speculation purposes), we find that positive association between the level of financial derivative use and the level of tax avoidance is higher in the user of financial derivatives for speculation purposes rather than the user of financial derivatives for hedging purposes. This research is expected to provide suggestion for the tax authorities to determine the direction of future policy, for example, set a clear tax regulation regarding the tax treatment of financial derivatives transactions. Improvement of tax regulations on derivative transactions are expected to: (i) minimize the loophole for companies that want to use financial derivatives as a tool of tax avoidance; (ii) minimize the loss of government revenues from taxes side; and (iii) minimize the disputes between tax authorities and taxpayers."

"This study aims to examine the effect of the purpose of financial derivatives usage (both for speculative and hedging purposes) and tax environment characteristics on the relationship between the use of financial derivatives and tax avoidance. This study uses a cross-country analysis with the scope of ASEAN countries, consisting of Philippines, Indonesia, Malaysia, and Singapore. By using samples of corporate financial derivatives users, the results of this study show that the use of financial derivatives positively affects the level of tax avoidance. This study also finds that the positive effect of the level of financial derivatives on the level of tax avoidance is higher in companies using financial derivatives for speculative purposes than in companies using financial derivatives for hedging purposes. Lastly, this study also finds that the positive effect of the use of financial derivatives on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. The results indicate that in countries with a competitive tax environment, the use of financial derivatives as a tool of tax avoidance can be replaced (substituted) by tax facilities that are beneficial to companies."