Sidharta Utama

Sidharta Utama

Universitas Indonesia

H-index: 27

Asia-Indonesia

About Sidharta Utama

Sidharta Utama, With an exceptional h-index of 27 and a recent h-index of 22 (since 2020), a distinguished researcher at Universitas Indonesia, specializes in the field of Corporate governance, financial accounting.

His recent articles reflect a diverse array of research interests and contributions to the field:

Languages and conforming tax avoidance: The roles of corruption and public governance

Founder or descendant CEOs, tax avoidance and firms' future risks: the Indonesian evidence

Do founder CEOs and overconfidence affect firm risk?

Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study

THE EFFECT OF extensible BUSINESS REPORTING LANGUAGE (XBRL) ADOPTION ON EARNINGS MANAGEMENT: EMPIRICAL EVIDENCE FROM AN EMERGING COUNTRY

Tata Kelola Korporat di Indonesia: Teori, Prinsip, dan Praktik

Founder and Descendant vs. Professional CEO: Does CEO Overconfidence Affect Tax Avoidance in the Indonesia Case?

Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency

Sidharta Utama Information

University

Position

Professor of Accounting

Citations(all)

3640

Citations(since 2020)

1845

Cited By

1962

hIndex(all)

27

hIndex(since 2020)

22

i10Index(all)

42

i10Index(since 2020)

29

Email

University Profile Page

Universitas Indonesia

Google Scholar

View Google Scholar Profile

Sidharta Utama Skills & Research Interests

Corporate governance

financial accounting

Top articles of Sidharta Utama

Title

Journal

Author(s)

Publication Date

Languages and conforming tax avoidance: The roles of corruption and public governance

Cogent Business & Management

Muhammad Faisal

Sidharta Utama

Dahlia Sari

Arifin Rosid

2023/12/11

Founder or descendant CEOs, tax avoidance and firms' future risks: the Indonesian evidence

Journal of Family Business Management

Paulina Sutrisno

Sidharta Utama

Ancella Anitawati Hermawan

Eliza Fatima

2023/11/14

Do founder CEOs and overconfidence affect firm risk?

Accounting Research Journal

Paulina Sutrisno

Sidharta Utama

Ancella Anitawati Hermawan

Eliza Fatima

2023/10/17

Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study

South African Journal of Accounting Research

Nurul Aisyah Rachmawati

Sidharta Utama

Dwi Martani

Ratna Wardhani

2023/9/2

THE EFFECT OF extensible BUSINESS REPORTING LANGUAGE (XBRL) ADOPTION ON EARNINGS MANAGEMENT: EMPIRICAL EVIDENCE FROM AN EMERGING COUNTRY

Sidharta Utama

Sylvia Veronica Siregar

2023/8/23

Tata Kelola Korporat di Indonesia: Teori, Prinsip, dan Praktik

Sidharta Utama

Fitriany Amarullah

Sylvia Veronica Siregar

Yan Rahadian

Cynthia Afriani Utama

...

2023/12/19

Founder and Descendant vs. Professional CEO: Does CEO Overconfidence Affect Tax Avoidance in the Indonesia Case?

Economies

Paulina Sutrisno

Sidharta Utama

Ancella Anitawati Hermawan

Eliza Fatima

2022/12/19

Tax aggressiveness and sustainable welfare: the roles of corruption and tax allocation inefficiency

Social Responsibility Journal

Astrid Rudyanto

Sidharta Utama

Dwi Martani

Desi Adhariani

2022/3/29

Female Leaders and Earnings Management: An Exploration of Chief Positions

The Indonesian Journal of Accounting Research

Septian Bayu Kristanto

Sidharta Utama

Sylvia Veronica NP Siregar

2022/1/28

Politically connected boards: the role of country governance, regulated industry, firm size, and institutional ownership

Journal of Financial Reporting and Accounting

AAG Krisna Murti

Sidharta Utama

Ancella Anitawati Hermawan

Yulianti Abbas

2022/12/21

Transfer pricing practices and specific anti-avoidance rules in Asian developing countries

International Journal of Emerging Markets

Dahlia Sari

Sidharta Utama

Ning Rahayu

2021/6/1

Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat

Jurnal Akuntansi dan Bisnis

Nurul Aisyah Rachmawati

Sidharta Utama

Sylvia Veronica Nalurita Purnama Siregar

2020/2/27

Analysis of Mandatory Audit Rotation Regulations in Indonesia

Sidharta Utama

Hilda Rossieta

Dwi Martani

2020

Do country characteristics affect the complementary level of financial and tax aggressiveness?

Asian Academy of Management Journal of Accounting & Finance

Nurul Aisyah Rachmawati

Sidharta Utama

Dwi Martani

Ratna Wardhani

2020/1/1

Family ownership and tax avoidance: an analysis of foreign related party transactions and dividend payments

International Journal of Business and Society

Sidharta Utama

A Ancella

2020/7/21

See List of Professors in Sidharta Utama University(Universitas Indonesia)