Sekar Mayangsari
Universitas Trisakti, Magister Accounting, Faculty Member
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Saham Mayoritas, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Environmental Performances, dan Modal Intelektual terhadap Kinerja Keuangan pada perusahaan sektor... more
Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Saham Mayoritas, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Environmental Performances, dan Modal Intelektual terhadap Kinerja Keuangan pada perusahaan sektor consumer non cyclicals, consumer cyclicals, dan basic materials yang terdaftarkan di Bursa Efek Indonesia tahun 2017-2021. Metode untuk penghimpunan data pada studi ini yaitu mempergunakan data sekunder yang berasal dari laporan tahunan dan laporan keuangan sektor consumer non cyclicals, consumer cyclicals, dan basic materials yang tercantum pada Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel dalam studi ini adalah teknik purposive sampling dengan total sampel 79 perusahaan. Penelitian ini mempergunakan metode analisis regresi data panel mempergunakan aplikasi Eviews 9. Sebagaimana hasil pengujian, variabel kepemilikan saham mayoritas, kepemilikan manajerial, komite audit, komisaris independen, dan modal intelektual berpengaru...
Penelitian ini memiliki tujuan untuk menganalisis peran prudence, komponen intellectual capital yaitu value added capital employed, value added human capital, structural capital value added, dan struktur modal, dalam peningkatan kualitas... more
Penelitian ini memiliki tujuan untuk menganalisis peran prudence, komponen intellectual capital yaitu value added capital employed, value added human capital, structural capital value added, dan struktur modal, dalam peningkatan kualitas laba pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Metode sampel dalam penelitian ini adalah purposive sampling. Terdapat 34 perusahaan perbankan yang termasuk dalam kriterian penelitian dan 90 data sampel. Penelitian ini menggunakan analisi regresi berganda sebagai model analisis data. Hasil dari penelitian ini menunjukkan bahwa variabel prudence dan structural capital value added berpengaruh positif terhadap kualitas laba perusahaan, sedangkan variabel value added capital employed, value added human capital, dan struktur modal tidak berpengaruh terhadap kualitas laba di perusahaan sub sektor perbankan.
This study aims to analyze and provide empirical evidence on the influence of professionalism, professional ethics, gender, and self-Efficacy to consider the level of materiality with the locus of control as moderation. Consideration of... more
This study aims to analyze and provide empirical evidence on the influence of professionalism, professional ethics, gender, and self-Efficacy to consider the level of materiality with the locus of control as moderation. Consideration of materiality level of professionalism conducted by the auditor is measured by, professional ethics, gender, and self Efficacy and locus of control as moderation. The data used in this study contains the perceptions of independent auditors who fill out the questionnaire. The sample in this study involves an independent auditor at Public Accounting Firm in Jakarta Region. Questionnaires were distributed as many as 150 questionnaires. Data collection techniques in this study is data collection techniques through survey techniques by distributing questionnaires directly to the respondent concerned, with the aim of obtaining a representative sample in accordance with predetermined criteria. By using multiple regression, this study show that professionalism...
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The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary... more
The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary from the Indonesia Stock Exchange for the 2016-2021 period. Selection of the study sample. The method used was purposive sampling with a model. The number of samples used was 205 in five years (2015-2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The results of the study explain that the Stubben model of earnings management (EMS), transfer pricing (TPRC) and CSR have a significant effect on stock returns (RST). Foreign ownership (FOR) managed to moderate the effect of transfer pricing (TPRC), CSR on stock returns (RST). However, foreign ownership (FOR) failed to moderate earnings management (EMS) on stock returns (RS).
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This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the... more
This study aims to analyze the influence of Fraud Star dimensions consisting of Pressure, Opportunity,Rationalization, Capability, Integrity, and Digital Banking in detecting the occurrence of Fraudulent FinancialReporting (FFR) with the moderating role of Foreign Ownership. This study uses 100 sample datas from bankingcompanies listed on the Indonesia Stock Exchange (IDX) which were selected using purposive sampling method.The analytical methodology used is panel regression analysis. The results of this study indicate that Pressure has apositive and significant effect on FFR. In addition, the moderating role of Foreign Ownership is able to strengthen the positive influence of Pressure on FFR. However partially, Opportunity, Rationalization, Capability, Integrity and Digital Banking have no effect on FFR. Foreign Ownership also cannot moderate the relationship of Opportunity,Rationalization, Capability, Integrity and Digital Banking to FFR. The results of statistical tests indicate ...
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Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data... more
Penelitian ini memiliki tujuan untuk menguji pengaruh teknologi informasi, kinerja, dan kualitas audit terhadap lag pelaporan audit. Di Bursa Efek Indonesia tahun 2018-2020, penelitian ini melihat pada perusahaan pertambangan. Baik data kuantitatif (laporan keuangan yang diaudit) dan kualitatif (penambangan data bisnis) digunakan. Sebanyak 126 observasi diambil dari sampel 43 perusahaan. Purposive sampling digunakan untuk menentukan sampel dengan kriteria yang telah ditentukan yang kemudian dianalisis dengan metode analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel bebas yaitu teknologi informasi, kinerja, dan kualitas audit memberikan pengaruh negatif secara signifikan terhadap lag pelaporan audit.
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Penelitian ini bertujuan untuk mengetahui pengaruh inovasi, ukuran perusahaan, dan Corporate Governance terhadap nilai perusahaan pada perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI secara konsisten... more
Penelitian ini bertujuan untuk mengetahui pengaruh inovasi, ukuran perusahaan, dan Corporate Governance terhadap nilai perusahaan pada perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI secara konsisten selama tahun 2015-2021. Sampel untuk penelitian ini yaitu sejumah 11 perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI. Metode penelitian yang dipakai yakni jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik mengumpulkan data yang dipakai yakni teknik dokumenter. Populasi untuk penelitian ini yakni perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang terdaftar di BEI. Penelitian ini menggunakan perangkat lunak statistik yang dinamakan sebagai SPSS mulai dari pengukuran model berupa uji validitas dan reliabilitas, struktur model berupa uji R square dan uji t serta pengujian hipotesis. Hasil uji t penelitian ini menunjukkan bahwa variabel inovasi, ukuran perusahaan, dan Corporate ...
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Penelitian ini menganalisis pengaruh risiko perusahaan, ukuran perusahaan dan financial distress terhadap tax avoidance terhadap perusahaan transportasi infrasturuktur yang tercatat di BEI selama 2017-2021. Sampel yang dipergunakan... more
Penelitian ini menganalisis pengaruh risiko perusahaan, ukuran perusahaan dan financial distress terhadap tax avoidance terhadap perusahaan transportasi infrasturuktur yang tercatat di BEI selama 2017-2021. Sampel yang dipergunakan sebanyak 67 perusahaan Transportasi Infrastruktur yang tercatat di Indonesia Securities inc. (IDX). Metode yang digunakan dan sampling adalah Purposive Sampling. Adapun metode analisis regresi linier berganda digunakan dalalam penelitian ini. Hasil analisis memperlihatkan bahwa risiko perusahaan memiliki pengaruh positif pada tax avoidance dan ukuran perusahaan terhadap tax avoidance saling berpengaruh negatif. Sedangkan financial distress memberi pengaruh negatif pada tax avoidance.
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Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Manajemen Risiko Perusahaan, Kepemilikan Institusional, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Material Dasar yang Terdaftar di Bursa Efek... more
Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Manajemen Risiko Perusahaan, Kepemilikan Institusional, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sektor Material Dasar yang Terdaftar di Bursa Efek Indonesia. Dalam penyelidikan ini, pengambilan sampel yang disengaja digunakan. 40 perusahaan terkait bahan baku yang terdaftar di Bursa Efek Indonesia antara 2017 dan 2020 menjadi sampel penelitian. Analisis regresi linier berganda digunakan dalam penelitian ini dengan menggunakan data kuantitatif. Hasilnya menunjukkan bahwa sementara Pengungkapan Manajemen Risiko Perusahaan dan profitabilitas yang dinilai oleh Return On Equity memiliki dampak positif yang cukup besar terhadap nilai perusahaan, kepemilikan institusional tidak memiliki dampak yang terlihat.
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Penelitian ini bertujuan untuk melaksanakan analisis terkait pengaruh dari ukuran perusahaan, leverage, profitability dan Kapitalisasi Pasar terhadap Pengungkapan tanggung jawab sosial (CSR) pada perusahaan Financials yang tercatat di BEI... more
Penelitian ini bertujuan untuk melaksanakan analisis terkait pengaruh dari ukuran perusahaan, leverage, profitability dan Kapitalisasi Pasar terhadap Pengungkapan tanggung jawab sosial (CSR) pada perusahaan Financials yang tercatat di BEI periode 2019-2021. Penelitian ini ditentukan memakai metode nonprobability sampling dengan Teknik purposive sampling, dan sampel yang didapat untuk penelitian ini jumlahnya 77 dari 27 perusahaan yang bergerak di sector financial. Penelitian ini memakai uji hipotesis dengan menggunakan pendekatan hubungan kausalitas dengan fokus penelitian ini yakni Laporan Tahunan/Laporan Keberlanjutan perusahaan financials yang terdaftar di bursa efek Indonesia tahun 2019-2021. Penelitian memanfaatkan uji regresi linier berganda, uji normalitas, uji T uji signifikansi F dan uji R Square. Hasil penelitian secara parsial menunjukan bahwa variabel Leverage memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial (CSR) pada perusahaan financials yang terd...
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Penurunan aktivitas perusahaan akan berdampak pada laporan keuangan perusahaan dan nilai laba perusahaan. Jika laba perusahaan mengalami penurunan, manajemen akan mengupayakan semaksimal mungkin dalam mengoptimalkan nilai laba dengan cara... more
Penurunan aktivitas perusahaan akan berdampak pada laporan keuangan perusahaan dan nilai laba perusahaan. Jika laba perusahaan mengalami penurunan, manajemen akan mengupayakan semaksimal mungkin dalam mengoptimalkan nilai laba dengan cara melakukan praktik manajemen laba. Penelitian ini bertujuan untuk mengetahui peran pendapatan komprehensif lain terhadap manajemen laba yang diharapkan dapat membantu pengguna laporan keuangan ataupun teoritis untuk mengetahui salah satu pengaruh yang mengakibatkan manajemen dalam melakukan manajemen laba, selain itu terdapat faktor lain yaitu financial distress, leverage kualitas audit. Penelitian ini memakai data sekunder yang diperoleh dari laporan keuangan perusahaan yang bergerak pada Sector Properties dan Real Estate yang terdaftar pada Bursa Efek Indonesia selama periode 2019-202 terdapat 57 sampel yang memenuhi kriteria pemilihan. Peongolahan penelitian ini memakai SPSS Statistic 26 dengan metode analisis regresi berganda yang diperoleh hasi...
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When conducting this research, the aim is to examine the effect of knowledge, financial literacy, and capital market socialization on the interest of accounting students to invest in the capital market. In conducting this study, the... more
When conducting this research, the aim is to examine the effect of knowledge, financial literacy, and capital market socialization on the interest of accounting students to invest in the capital market. In conducting this study, the researcher used quantitative methods as the basis for his assessment, for this research population was shown to Accounting Students, Trisakti University, West Jakarta. The research sample obtained was 101 respondents. The results shown from this study indicate that Science, Financial Literacy, and Capital Market Dissemination have a positive effect on the interest of Accounting Students in investing in the Capital Market. in supporting the capital market and growing the interest of Accounting Students to invest in the Capital Market
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Abstrak Nilai perusahaan adalah penilaian pemegang saham atas tingkat kinerja perusahaan dan sering kali dikorelasikan dengan harga saham. Penelitian ini bertujuan untuk melihat pengaruh antara Marketing Expense, Company Growth, dan... more
Abstrak Nilai perusahaan adalah penilaian pemegang saham atas tingkat kinerja perusahaan dan sering kali dikorelasikan dengan harga saham. Penelitian ini bertujuan untuk melihat pengaruh antara Marketing Expense, Company Growth, dan Profitabilitas dengan Nilai Perusahaan Blue Chip (LQ45) yang terdaftar Bursa Efek Indonesia. Perusahaan Blue Chip (Index LQ45) yang terdaftar di BEI periode 2019-2021 digunakan sebagai populasi. Metode purposive sampling digunakan sesuai dengan kriteria yang ditentukan. Ada 33 perusahaan yang dijadikan sampel dalam perusahaan ini. Penelitian ini menggunakan analisis regresi linier berganda dengan data kuantitatif. Menurut temuan penelitian, pengeluaran pemasaran memiliki dampak negatif yang besar terhadap nilai perusahaan, pertumbuhan perusahaan memiliki dampak negatif yang signifikan terhadap nilai perusahaan, dan profitabilitas memiliki dampak positif yang signifikan terhadap nilai perusahaan. Firm value is the shareholder's assessment of the com...
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Abstrak Penelitian Ini Bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh dari variabel bebas Net Interest Margin (NIM), Beban Operasional terhadap Pendapatan Operasional, Capital Adequacy Ratio (CAR), dan Ukuran Perusahaan... more
Abstrak Penelitian Ini Bertujuan untuk mengetahui dan mendapatkan bukti empiris pengaruh dari variabel bebas Net Interest Margin (NIM), Beban Operasional terhadap Pendapatan Operasional, Capital Adequacy Ratio (CAR), dan Ukuran Perusahaan terhadap Profitabilitas perbankan yang diwakili ROA. Penelitian ini menggunkaan metode kuantitatif dalam pendekatan penelitiannya. Populasi yang terdapat dipenelitian ini adalah entitas perbankan yang terdaftar pada Bursa Efek Indonesia (BEI) dengan sampel jenuh yang terdiri dari 47 entitas perbankan terdaftar di BEI. Data diperoleh dari website Bursa Efek Indonesia berupa Laporan Keuangan dan Laporan Tahunan. Penelitian ini memanfaatkan teknik analisis berganda menggunakan program SPSS versi 26. Berdasarkan pada data yang dikumpulkan pengujian dilakukan pada 141 sampel perusahaan dengan model regresi berganda dapat disimpulkan bahwa NIM dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap profitabilitas, BOPO tidak berpengaruh terhada...
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This study aims to determine majority ownership, profitability, company size, and company age on the disclosure of Corporate Social Responsibility in publicly listed companies on the Stock Exchange for the 2018-2021 period and win the... more
This study aims to determine majority ownership, profitability, company size, and company age on the disclosure of Corporate Social Responsibility in publicly listed companies on the Stock Exchange for the 2018-2021 period and win the 2021 Corporate Social Responsibility Awards (ICSRA). This study used a sample of 20 company premises purposive sampling techniques. The data analysis technique used is the Classical Assumption Test, namely the Error Normality Test, Autocorrelation Test, Multicollinearity Test, and Heteroscedasticity Test, and continued with the Theory Test, namely the Coefficient of Determination Test, F Statistics Test, and T Statistical Test. The results of this study partially show that Majority Ownership and Profitability have a significant effect on the disclosure of Corporate Social Responsibility disclosures, besides Company Size has no significant effect on Corporate Social Responsibility Disclosure and Company Size does not have a significant negative effect o...
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Tujuan pelaksanaan penelitian ini yakni untuk memeriksa adanya pengaruh diantara e-commerce, penggunaan SIA (sistem informasi akuntansi), ketersediaan modal, serta dukungan keluarga dalam pengambilan keputusan mahasiswa untuk... more
Tujuan pelaksanaan penelitian ini yakni untuk memeriksa adanya pengaruh diantara e-commerce, penggunaan SIA (sistem informasi akuntansi), ketersediaan modal, serta dukungan keluarga dalam pengambilan keputusan mahasiswa untuk berwirausaha. Data yang diterapkan yakni data primer yang peneliti peroleh melalui sebaran kuesioner pada 153 responden secara langsung yang ditentukan melalui purposive sampling. Data kemudian dianalisis mempergunakan regresi linier berganda, uji t, koefisien determinasi. Hasil yang didapatkan yakni e-commerce, penggunaan SIA, ketersediaan modal, serta dukungan keluarga secara positif mempengaruhi pengambilan keputusan dalam berwirausaha. The purpose of this research is to examine the influence between e-commerce, the use of AIS (accounting information system), the availability of capital, and family support in student decision making for entrepreneurship. The data applied is primary data that the researchers obtained through questionnaires to 153 respondents ...
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Penelitian ini dilaksanakan dengan tujuan mengidentifikasi seberapa besar pengaruh faktor-faktor dari rotasi audit, fee audit, jumlah partner, dan reputasi KAP terhadap kualitas audit dengan komite audit sebagai pemoderasi pada perusahaan... more
Penelitian ini dilaksanakan dengan tujuan mengidentifikasi seberapa besar pengaruh faktor-faktor dari rotasi audit, fee audit, jumlah partner, dan reputasi KAP terhadap kualitas audit dengan komite audit sebagai pemoderasi pada perusahaan perbankan di Bursa Efek pada periode 2018-2020. Peneliti menggunakan data sekunder yang diambil dari laporan keuangan perusahaan, dimana data perusahaan yang digunakan adalah data perusahaan perbankan sebanyak 46 perusahaan yang dipilih dengan menggunakan metode purpose sampling. Selain itu, peneliti menggunakan metode discretionary accrual untuk pengumpulan data kualitas audit. Uji Normalitas, Autokorelasi, Heteroskedastisitas, Multikolinearitas, uji Koefisien Determinasi, Statistik T, serta Statistik F merupakan uji yang digunakan guna menganalisis data. Hasil akhir penelitian ini menemukan bahwa terdapat korelasi positif yang signifikan antara rotasi audit dan fee audit terhadap kualitas audit yang dihasilkan. Disamping itu, penelitian ini menem...
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Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, independensi dewan komisaris, dan ukuran perusahaan terhadap prudence pada sektor perbankan di Indonesia. Penelitian ini menggunakan sampel yang terdiri dari 129... more
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, independensi dewan komisaris, dan ukuran perusahaan terhadap prudence pada sektor perbankan di Indonesia. Penelitian ini menggunakan sampel yang terdiri dari 129 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2020 yang diambil menggunakan teknik purposive sampling dengan kriteria yang telah ditentukan. Teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel bebas yaitu ukuran dewan komisaris tidak berpengaruh signifikan terhadap prudence sedangkan independensi dewan komisaris dan ukuran perusahaan memberikan pengaruh positif secara signifikan terhadap prudence.
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This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The... more
This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The independent variables in this study are PROPER, Audit Committee, Proportion of Independent Commissioners, Ownership Managerial, Institutional Ownership, and CSR. While the dependent variable in this study is the company's financial performance. The sampling technique was carried out using the purposive sampling method, namely the technique of determining the sample with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Test includes Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Testing (4) F Statistical Test (5) Hypothesis Testing (6) R2 Test. The sample used in this study is food & beverage companies listed on the Indonesia Stock Exch...
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Penelitian ini bertujuan untuk mengidentifikasi dan menilai pengaruh auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020, dengan mempertimbangkan perubahan manajemen, ukuran... more
Penelitian ini bertujuan untuk mengidentifikasi dan menilai pengaruh auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020, dengan mempertimbangkan perubahan manajemen, ukuran KAP, dan audit delay. Karena sebab dan akibat adalah sifat penilaian, metodologi penelitian kuantitatif digunakan diadopsi (sebab-akibat). Metode purposive sampling menghasilkan sampel 28 perusahaan dari populasi target 49 perusahaan untuk penelitian ini. Temuan menunjukkan bahwa Perubahan Manajemen, Ukuran KAP, dan Audit Delay memiliki dampak yang substansial dan parsial terhadap Auditor Switching. Pergantian Auditor tidak terpengaruh oleh Perubahan Manajemen.
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Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode... more
Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode yang digunakan dalam penelitian ini adalah 4 tahun yaitu mulai tahun 2018 – 2021. Variabel independen yang digunakan dalam penelitian ini adalah diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan. Variabel moderasi yang digunakan adalah ukuran perusahaan. Variabel kontrol yang digunakan adalah leverage. Sampel yang diambil sebanyak 168 sampel dan menggunakan metode purposive sampling. Populasi dari penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan yang diakses melalui website Bursa Efek Indonesia (BE...
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With the threat of climate change and a decrease in environmental support. This has led to a paradigm shift in which companies are judged not only based on their company's performance but also on their environmental performance.... more
With the threat of climate change and a decrease in environmental support. This has led to a paradigm shift in which companies are judged not only based on their company's performance but also on their environmental performance. Regarding the existing phenomena regarding the impact of environmental damage that affects the company's environmental operating activities. Disclosure of environmental accounting is considered to be the best solution to the problems that occur around the company. In addition, by looking at environmental costs and environmental performance, it is expected to support the company. The sample in this study uses Gas, Oil & Coal companies with a timeframe of 2017-2020. The method used in this study is multiple linear regression analysis with the results of research that environmental accounting disclosures do not have an effect on the company, environmental costs, environmental performance have an influence on firm value.
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Penelitian ini bertujuan untuk menganalisis pengaruh audit internal, whistleblowing system dan kompetensi auditor terhadap pencegahan fraud dengan etika auditor sebagai variabel moderasi studi kasus pada Inspektorat Jenderal Kementerian... more
Penelitian ini bertujuan untuk menganalisis pengaruh audit internal, whistleblowing system dan kompetensi auditor terhadap pencegahan fraud dengan etika auditor sebagai variabel moderasi studi kasus pada Inspektorat Jenderal Kementerian Perhubungan. Data yang digunakan merupakan data primer berupa hasil pengisian kuesioner yang dibagikan kepada seluruh auditor dan pegawai pada Inspektorat Jenderal Kementerian Perhubungan. Penelitian ini adalah penelitian kuantitatif dengan pengujian data dilakukan dengan cara analisis regresi berganda. Sebanyak 139 sampel yang telah mengisi kuesioner dalam rentang waktu selama 15 hari mulai tanggal 24 Desember 2020 sampai 7 Januari 2021, dengan metode convenience sampling. Hasil penelitian ini menunjukkan bahwa variabel audit internal, whistleblowing system dan kompetensi auditor berpengaruh terhadap pencegahan fraud, sedangkan variabel etika auditor memoderasi pengaruh audit internal dan kompetensi auditor terhadap pencegahan fraud. Namun etika aud...
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This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the... more
This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 216 samples from 57 companies with an observation period of 4 years, 2016-2019 were selected using the Data Cross Sections method. The analytical method used to test the hypothesis in this study is multiple linear regression analysis. The results of this study indicate that Other Comprehensive Income Variables, audit committee financial expertise, audit committee tenure, number of audit committee meetings and audit quality do not have a negative effect on real earning management while financial leverage variable has a positive effect on real earnings. management, and the financial leverage v...
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Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel... more
Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel ukuran perusahaan sebagai variabel kontrol. Pengujian hipotesis digunakan karena merupakan studi yang menjelaskan fenomena dalam bentuk hubungan antara variabel. Data untuk penelitian ini diperoleh dari laporan tahunan perusahaan dan laporan keuangan di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang membagi dividen dari tahun 2010-2013. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan analisis dapat disimpulkan bahwa manajemen laba akrual memiliki pengaruh yang signifikan terhadap future stock return, sedangkan manajemen laba riil tidak berpengaruh pada future stock r...
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The purpose of this study is to determine simultaneous and partial influence of dividend policy, profitability, and growth of corporate assets on the value of companies in the Manufacturing industry listed on the Indonesia Stock Exchange.... more
The purpose of this study is to determine simultaneous and partial influence of dividend policy, profitability, and growth of corporate assets on the value of companies in the Manufacturing industry listed on the Indonesia Stock Exchange. This research is a quantitative descriptive. Sample consists of 11 companies in manufacturing industry listed on Indonesia Stock Exchange with research period of 5 years starting from 2012 until 2016. The study uses panel data regression with fixed effect model. The result shows that dividend policy, profitability, and growth of company asset simultaneously have significant influence on company value with R square value of 0.9588 means that dividend policy, profitability, and growth of company asset is 95,88% and the rest of 4,12 % influenced by other variables that are not examined. Partially, dividend policy and growth of company asset have non- significant influence on company’s value while profitability has significant influence. Tujuan penelit...
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Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of... more
Objective - Corporate concern for the environment is an important stakeholder demand. A company is obliged to preserve the environment with various investments, one of which is green intellectual capital to maintain the sustainability of the company, especially for companies that carry out their business activities in countries that are in conditions of high pollution such as Indonesia. The importance of green intellectual capital investment information for stakeholders can be seen from the value relevance of the information. This study aims to examine and analyze the effect of investment in green intellectual capital, which consists of the following dimensions: human, structural, and relation to value relevance. Methodology/Technique – This study will explain the causal relationship between the independent and the dependent variables through hypothesis testing based on the theory that has been formulated with data that obtained and tested through quantitative panel data testing. Fi...
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The purpose of this study is to examine and analyze the financial performance ratios consisting of return on assets, non-performing loans, mobilization deposits on financial sustainability ratio in rural bank institutions in Indonesia.... more
The purpose of this study is to examine and analyze the financial performance ratios consisting of return on assets, non-performing loans, mobilization deposits on financial sustainability ratio in rural bank institutions in Indonesia. Target population of this study was the rural bank Registered and supervised by the Financial Services Authority (OJK) in 2018-2020. With the sampling method selected based on the purposive sampling criteria, totaling 71 companies with 213 observations. Data analysis consists of descriptive and multiple regression linear regression processed using SPSS statistical tools. The results show that the return on assets has a significant positive effect and nonperforming loan has a significant negative effect on the financial sustainability ratio. The results illustrate that the greater the company's ability to generate profits the higher the value of the company's financial sustainability and vice versa. Whereas non-performing loan describes the com...
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This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN. The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned... more
This study aims to analyze the factors that affect the performance of State-Owned Enterprises or BUMN. The method of determining the sample using purposive sampling, and analyze the factors that affect the performance of State-Owned Enterprises. Research is finding that the variables that affect significantly the performance of state-owned enterprises are cost leadership, leverage, capital expenditure, growth, real earnings management activities, indicators of performance management, cash flow from operating, liquidity, taxes, size, contribution margin, and revenue. The originality of the research is, is the measurement of the variable cost leadership that is based on elasticity theory, and novelty in the measurement variable indicator of the performance of the management which is based on the criteria of the activity in judging the performance of SOEs. The implication of this research is to make it easier for SOE management to achieve performance targets by taking into account the...
This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, the role of corporate tax avoidance in moderating effect of derivative transactions on earnings management, the effect of... more
This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, the role of corporate tax avoidance in moderating effect of derivative transactions on earnings management, the effect of earnings management worth pertinence of earnings, and the effect of derivative transactions Worth Pertinence of earnings. This examination utilizes information from non-monetary organizations in Indonesia and Thailand for the period 2013-2017 with 91 test of organizations. This investigation, earnings management is calculated based on the Jaggi model and the Jaggi changed model. The value relevance of earnings is calculated based on Ohlson's model. Corporate tax avoidance is calculated based on the book tax difference. The results show that subordinate exchanges have a constructive outcome on earnings management. Corporate tax avoidance has not been proven to strengthen the effect of derivative transactions on earnings management. Earnings manageme...
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This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smoothing and creative accounting. Accounts manipulations have been matter of research, discussion and, even,... more
This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smoothing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period. The objective of this paper is to elaborate a general framework for earnings management and the management's motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management.
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The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental... more
The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental research with Posttest-Only Control Design with Completely Randomized Designs-within-subject or CR-p. A total of 16 students selected according to pre-defined categories and divided into 8 groups as proxy decision makers are faced with four manipulation disclosure. Results showed that the average number of the decision against nonprofit donations by individual donors to participants is different between types of disclosure; greater donor preference to non-financial; the decision is based on the type of donation without any disclosure to make sure there are other factors into consideration donor in donating; and this study confirmed the Agency Theory where there is an agency relationship between the donor as principal and NPO as an agent that must be met i...
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This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated... more
This research investigates the variables that influence manipulated financial statements. There are several fraud theories explaining these conditions, including fraud pentagon which shows six factors that might influence manipulated financial statements. This study uses state-owned entities as samples with a total of 96 non-financial firms listed during 2013-2018, all disclosing audited financial statements. The results of the study show that capability is the only factor with a positive effect on manipulated financial statements. Furthermore, the audit quality has the potential to weaken the effect of capability on manipulated financial statements.
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This study was to analyze the causes of the company can be sustained. The company can not survive, internal problems:value-added enterprise is bad and no good corporate governance.External factorscould be expected to affect the... more
This study was to analyze the causes of the company can be sustained. The company can not survive, internal problems:value-added enterprise is bad and no good corporate governance.External factorscould be expected to affect the sustainable enterprise in global economic crisis.The sample used a public company listed on the Indonesia Stock Exchange (IDX) and New York Stock Exchange (NYSE). The result is a significant influence investment opportunities set for sustainable enterprise, corporate governance significantly affect indirectly on sustainable enterprise through a set of investment opportunities, and value-added companies significantly affect indirectly on sustainable enterprise through a set of investment opportunities. The implication of government need to provide ease to the entrepreneurs to invest in order to enterprise sustainability, so as to open up a broader jobs and increase revenue for the state through taxation sector.
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Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan... more
Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan juga telah dikeluarkan oleh pemegang otoritas pasar modal berkenaan dengan prinsip id.Disisi lain sistem perdagangan bursa juga mulai bergeser dengan mulai diperkenankannya perdagangan tanpa menggunakan warkat, yang kemudian dikenal dengan istilah scripless trading. Sistem id diharapkan dapat meningkatkan kinerja bursa serta merupakan bentuk kompromi terhadap perkembangan tehnologi yang dapat mengurangi kendala-kendala waktu dan ruang.Akhimya, artikel ini menunjukkan bahwa perkembangan fenomena yang ada id hendaknya ditangkap dengan baik oleh profesi akuntan publik yang berfungsi sebagai pihak ekstemal yang independen dan menyandang kepercayaan dari masyarakat. Pada akhimya akuntan harus selalu meningkatkan kemampuannya agar profesi id selalu mendapa...
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This study aims to examine and analyze whether earning opacity affects the cost of capital, information asymmetry affects the cost of capital, earning informativeness affects the cost of capital, prudence can moderate the effect of... more
This study aims to examine and analyze whether earning opacity affects the cost of capital, information asymmetry affects the cost of capital, earning informativeness affects the cost of capital, prudence can moderate the effect of earning opacity on the cost of capital, prudence can moderate the effect of information asymmetry on the cost of capital, and prudence can moderate the effect of earning informativeness on the cost of capital. The method used in this study is a panel regression analysis. The sample used in the study was 900 observations using data from manufacturing companies for the period 2014-2018. This research model uses a new calculation formula for prudence. New measurement refers to the bias formula. This study consisted of five models. The results of the first model until the fifth model show that earning opacity (which is proxied by earning aggressiveness) and information asymmetry have a significant positive effect on the cost of capital. Earning informativenes...
The primary purpose of this research is to examine the level of superior-subordinate congruence in the importance of various dimensions of job performance as an individual progress through the ranks from staff auditor to partner.... more
The primary purpose of this research is to examine the level of superior-subordinate congruence in the importance of various dimensions of job performance as an individual progress through the ranks from staff auditor to partner. Secondary purpose is to develop a systematic description of how performance criteria dimensions change as auditors progress through positions. In auditing firms, individual at different levels are evaluated on different criteria (McNair 1991). Dirsmith and Covaleski (1985a), for example, found that staff auditors and senior were involved primarily in executing the “craft of auditing” as opposed to the “business of auditing.”
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Abstrak: Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu UMKM membuat laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP) serta memahami konsep... more
Abstrak: Tujuan dari pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini membantu UMKM membuat laporan keuangan yang mengacu kepada Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik (SAK-ETAP) serta memahami konsep analisis laporan keuangan . Kegiatan PkM ini yang merupakan kegiatan yang berkesinambungan. Dalam pelatihan, metode dilakukan dengan daring dengan menggunakan aplikasi zoom. Dalam pelatihan dilakukan diskusi dengan peserta yang dipandu oleh moderator melalui aplikasi zoom. Dilakukan pula umpan balik terhadap peserta dengan kuesioner melalui google form. Hasil evaluasi dari pelaksanaan PkM menunjukan bahwa peserta PkM menyatakan puas terhadap kegiatan, dan tujuan PkM tercapai dimana peserta memperoleh manfaat berupa pengetahuan, pemahaman dan ketrampilan tentang konsep analisis laporan keuangan UMKM. Abstract: The purpose of implementing this Pengabdian kepada Masyarakat (PkM) activity is to help MSMEs create financial reports that refer to the Financi...
This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation,... more
This study aimed to analyze several causal relationship between several variables. First, the influence of management control systems, innovation, investment opportunity set on financial performance. Second, the influence of innovation, management control system and performance on investment opportunity set. Last, the influence of performance on the choice of accounting policies. The samples were used 151 respondents from listed companies. The results showed that only management control systems give influence on financial performance, while innovation and investment opportunity set do not influence on financial performance. The other results show that performance influence on accounting policies. Furthermore, innovation, management control system and performance do not affect investment opportunity set. Keywords: management control system, investment opportunities set, innovation, financial performance, accounting policies. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaru...
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This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research... more
This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the q...
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This research aims to examine and analyze the influence of age of the company, growth rate and ownership concentration on the intellectual capital disclosure practices.The sample used in this study was 89 manufacturing companies listed on... more
This research aims to examine and analyze the influence of age of the company, growth rate and ownership concentration on the intellectual capital disclosure practices.The sample used in this study was 89 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2014. The research sample was selected using a purposive sampling method. Testing is done using multiple regression analysis.The results of this research show that age of the company has positive effect on intellectual capital disclosure practices. Growth rate has positive effect on intellectual capital disclosure practices. The ownership concentration has no effect on the intellectual capital disclosure practices.
Purpose - To examine the influence of internal auditor characteristics on the effectiveness of internal audit with moral courage as a moderating variable in the banking industry in South Sumatra and Jakarta. Design / methodology /... more
Purpose - To examine the influence of internal auditor characteristics on the effectiveness of internal audit with moral courage as a moderating variable in the banking industry in South Sumatra and Jakarta. Design / methodology / approach - The data analysis method used is Structural Equation Modeling (SEM) by implementing the rule of thumb assessing Convergent Validity, Discriminant Validity, Reliability, F test hypothesis testing, Coefficient of Determination (R2), Moderated Regression Analysis (MRA) and t test. Findings - The results showed: Characteristics of Internal Auditors, Moral Courage has a positive and significant effect on the effectiveness of internal audit. Moral courage weakens the influence of the characteristics of internal auditors on the effectiveness of internal audit. Internal auditors have a weak attitude of moral courage by considering concurrent positions. Practical implications - The characteristics of the Internal Auditor must refer to the attributes that...
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This article discusses the results of the study, which consists of three research models. The first research model examines the effect of audit quality on earnings quality. The second research model examines the effect of earnings quality... more
This article discusses the results of the study, which consists of three research models. The first research model examines the effect of audit quality on earnings quality. The second research model examines the effect of earnings quality and audit quality on the accuracy of stock price predictions. The third research model, examines the indirect effect of audit quality on the accuracy of stock price predictions, through earnings quality. In this study, the accuracy of stock price prediction is the dependent variable. Earnings quality as a mediating variable. Audit quality as an independent variable, using three measurements, namely the number of auditors, number of clients, and audit fees. Sample research consists of 54 issuers listed on the Indonesia Stock Exchange, during 2013-2016. The sample is selected using the purposive sampling method. The analytical method uses the ordinary least square estimation method, for models that test direct influence. For testing indirect effects,...
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Research Interests: Business and Convergence
This study aims to analyze the effect of bank and fintech collaboration on banking performance, as well as to analyze the effect of regulation implementation as a moderating variable on the effect of fintech and bank collaboration on... more
This study aims to analyze the effect of bank and fintech collaboration on banking performance, as well as to analyze the effect of regulation implementation as a moderating variable on the effect of fintech and bank collaboration on banking performance. The sample data obtained as many as 170 through questionnaires. The data is processed using the structural equation modeling method using the Smart PLS 3.0 program. The results of this study have not been able to prove the effect of bank and fintech collaboration on banking performance and regulation implementation does not strengthen the influence of these two variables. The policy implication obtained from this research is the need for special regulations on fintech services, as well as regulations on collaboration between banks and fintech. The need for digital financial literacy for the community so that people are not harmed by illegal fintech. Also, the need for policies on customer data protection.
This research aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of... more
This research aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of researches that discuss the empirical and theoretical proofs of people’s needs towards government Supply chain management information. By using data from 2017 and 2018 regional election in Indonesia, I observed 198 regional governments at province/regency/city level. These sampled regions were chosen by deciding if the regional heads went to run for a second term. This decision was intended to evaluate the success of public policies applied in the first terms, which should be reflected in the regions’ government Supply chain management information that could be used by customers to consider if the ruling government (the incumbents) should be upheld or replaced. By using cluster analysis, I grouped the sampled regions into several clusters based on sociodemo...
ArtIkel ini bertujuan untuk menguji pecking order theory, yaitu teori keuangan yang menyatakanbahwa perusahaan lebih cendening memilih pendanaan yang bemsal dari internal dibandingkan ekstemal. Dengan demikian urutan pendanaan tersebut... more
ArtIkel ini bertujuan untuk menguji pecking order theory, yaitu teori keuangan yang menyatakanbahwa perusahaan lebih cendening memilih pendanaan yang bemsal dari internal dibandingkan ekstemal. Dengan demikian urutan pendanaan tersebut dmulai dari laba ditahan, utang dan yang terakhir penerbitan ekuitas. Tujuan lain adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pedumbuhan, besaran pennahaan, profitabilitas, operating leverage, deviden pay-out ratio dan perubahan modal kola terhadap sumber pendanaan pennahaan manufaktur d Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang clgunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi it Indonesia. Penelitian ini menggunakan perioda 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan ada4ah perusahaan manufaktur. Sumber data yang digunakan diambil dal Capital Market Directory dan PACAP DATABASE MM-UGM. Hasil penelitian ini menunjukkan bahwa variabel-valabel yang secara ...
Indonesia has a continuous concerned on its audit quality since the impact of global changes on the accounting profession. The data was obtained from interviews with practitioners which have given the notion on how far Indonesia has... more
Indonesia has a continuous concerned on its audit quality since the impact of global changes on the accounting profession. The data was obtained from interviews with practitioners which have given the notion on how far Indonesia has already gone to improve audit quality. We also review several documentaries which was obtained from on the official websites of government, especially in financial ministry. Institutional analysis was derived directly from data obtained. The findings showed that regulators roles have created significant efforts to develop any regulations of audit. In addition, it also shows the implementation of audit quality conducted by practitioners in their audit firm, even though there were still several fraud cases happen. This paper is a contribution to the literature on the subject of audit quality especially how Indonesia responded to the global demands on audit quality improvements and the expectation of the practitioners regarding to the changes. Keywords—audi...
This paper investigates whether ownership structures, earnings management, growth opportunities, free cash flow hyphotesis are related to firm performance, as measured by economic value added. This paper use sample nonregulated companies... more
This paper investigates whether ownership structures, earnings management, growth opportunities, free cash flow hyphotesis are related to firm performance, as measured by economic value added. This paper use sample nonregulated companies during crisis period, 1998-2001. We find that during this period the management creates value. Our result also suggest that blockholders and free cash flow hyphotesis have indirect effects to economic value added through corporation policy, such as investing and financing. Interestingly, earnings management have direct effect to economic value added. These results imply that separation of management group ownership and control has significantly more negative relation to creating value in countries with low shareholders protection, as in emerging markets, whereas large blockholders have significantly more positive relation. Keywords: Ownership Structures, Earnings Management, Free Cash Flow Hyphotesis, Economic Value Added
Buruknya indeks daya saing Indonesia berdasarkan Global Competitive Indeks, menunjukkan ketidaksiapan kita bersaing dengan negara lain. Munculnya era MEA di akhir 2015, menimbulkan kekuatiran tersendiri atas kondisi ini. Karena itu perlu... more
Buruknya indeks daya saing Indonesia berdasarkan Global Competitive Indeks, menunjukkan ketidaksiapan kita bersaing dengan negara lain. Munculnya era MEA di akhir 2015, menimbulkan kekuatiran tersendiri atas kondisi ini. Karena itu perlu adanya perubahan signifikan pada seluruh entitas terkait dengan tujuan perusahaan, dari pencetak laba menjadi entitas yang berdaya saing tinggi. Secara bersamaan dalam lima tahun terakhir Industri Pertambangan yang menjadi andalan Indonesia, mengalami keterpurukan. Beberapa perusahaan sudah mulai melakukan efisiensi besar-besaran sehingga ada kekuatiran bahwa industri ini akan diragukan keberlanjutannya, ditambah dengan adanya regulasi dalam negeri yang melarang ekspor bahan mentah, yang berimbas pada naiknya kos produksi sehingga harga komoditas tambang tidak lagi memiliki daya saing. Metode penelitian yang digunakan adalah dengan menggunakan metode kuantitatif dengan uji Partial Least Squares dan juga melakukan pengujian dengan menggunakan metode ...
Objective - Loan loss provision is an accrual for the banking industry, and therefore has a significant effect on bank accounting earnings and capital requirements. Previous studies showed inconsistent results for the relationship between... more
Objective - Loan loss provision is an accrual for the banking industry, and therefore has a significant effect on bank accounting earnings and capital requirements. Previous studies showed inconsistent results for the relationship between earnings management, signaling, and loan loss provision. The difference in the results is thought to be caused by bank capitalization. Therefore, this study aims to investigate the role of bank capitalization on the effect of earnings management and signaling on loan loss provision. Methodology – The sample consists of 86 conventional banks in Indonesia for the period of 2015-2019. Furthermore, this study used panel data analysis of multiple regression. Findings – The results showed earnings management has no effect on loan loss provision. In contrast, signaling has a positive and significant effect. Although bank capitalization is not proven to weaken the effect of earnings management on loan loss provision, it strengthens the positive effect of s...
This study analyzes how investors perceive of audit firms tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, the results document a positive association... more
This study analyzes how investors perceive of audit firms tenure. Using earnings response coefficients from returns-earnings regressions as a proxy for investor perceptions of earnings quality, the results document a positive association between investor perceptions of earnings quality and tenure. Further, this study finds that the association between debt ratings and reported earnings does not vary with tenure. Finally, the result shows that the influence of past earnings on one-year-ahead earnings forecasts becomes larger as tenure increases. In general, the results are consistent with the hypothesis that investors perceive auditor tenure as improving audit quality. One implication of this study is that imposing mandatory limits on the duration of the auditor-client relationship might impose unintended costs on capital market participants.
In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding... more
In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making. The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies' annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunications, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI). The result of the study by using ridge regression show that there is no effect between CSR disclosu...
The purpose of this articles is to evaluate the effect of interactive performance measurement systems (IPMS) on environmental and social performance through corporate sustainablity. In this study, we distribute a questionaire to ... more
The purpose of this articles is to evaluate the effect of interactive performance measurement systems (IPMS) on environmental and social performance through corporate sustainablity. In this study, we distribute a questionaire to managers in state-owned enterprises – one of leading cement industries in Indonesia, Semen Indonesia . According to 39 usable data, we analyse it using smartPLS. The study found that interactive performance measurements systems has a direct effect on social performance not on environment performance. In addition, we do not find indirect effect between IPMS and performances exist in this study. This study implies that when state-owned entrepresise implement IPMS it enable to enhance social performance. Keywords: Interactive performance measurement systems, Corporate Responsibility Social, Environment performance, Social performance, state-owned entrepresise DOI : 10.7176/RJFA/10-10-17 Publication date :May 31 st 2019 The PDF version of the article is temporarily not available due to ethical concerns on authorship and affiliation information.
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This study aims to examine the factors that determine the quality of financial statements in the central government in Indonesia at Ministries/Agencies, namely audit findings and follow-up of audit recommendations. This study uses... more
This study aims to examine the factors that determine the quality of financial statements in the central government in Indonesia at Ministries/Agencies, namely audit findings and follow-up of audit recommendations. This study uses quantitative methods with secondary data from 74 of 88 Ministries/Agencies in the Central Government in Indonesia. The sampling method is purposive sampling with financial statements starting from 2015-2019 which are processed using the STATA. This study shows that audit findings and follow-up of audit recommendations affect the quality of financial reporting. The more audit findings can have a negative impact on the quality of financial reports and the more follow-up on audit results recommendations can have a positive impact on the quality of financial reporting. This study only analyzes audit findings and follow-up of audit recommendations without any other variables that can support the quality of financial statements and can lead to accuracy in this s...
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This research aims to analyze the phenomena of the factors affecting the profitability management of state-owned enterprises. The purposive sampling method was used in data collection by selecting seven state-owned enterprises during the... more
This research aims to analyze the phenomena of the factors affecting the profitability management of state-owned enterprises. The purposive sampling method was used in data collection by selecting seven state-owned enterprises during the last eleven years and using multiple regression analysis techniques. The findings of this study are that subsidy has a negative and significant effect on profitability management, which means that the more it is subsidized, the lower the profitability management indicator will be, mainly because of the decreasing motivation and challenges with profitability orientation. The firm size variable has a negative and significant effect, which means that the larger the company scale, the lower the profitability of management because the task for services requires economic orientation or not financial-based.
This study aims to analyse the effect of tax compliance and earnings quality on financial performance. Information on financial performance is needed by management for evaluating and determining targets, while external parties use it for... more
This study aims to analyse the effect of tax compliance and earnings quality on financial performance. Information on financial performance is needed by management for evaluating and determining targets, while external parties use it for various purposes. Several studies have found the effect of tax and earnings quality on corporate financial performance, with different results. Using 332 Indonesian and Thai manufacturing companies from 2014 to 2017 as a sample, this study did not find the effect of earnings quality on financial performance. In addition, a significant effect of tax compliance was found on financial performance. This result explains that tax has an important role in the sustainability business, therefore that management attention is needed in tax policy making so that it does not have a negative impact on the company. With the finding that tax compliance has a negative effect on financial performance, it is clear that there are still many taxpayers who have not utilized the taxation facilities from the government that should support the company's financial performance.
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Purpose: The Studyn seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories.... more
Purpose: The Studyn seeks to implement the green building concept especially in office buildings and malls. Further, this research also investigates the measurement of the green building efficiency that conforms with accounting theories. Research methodology: This study used a mixed method forn collecting data by sending questionnaire to the number of respondents of this study. The data from the questionnaires were collected by using simple arithmetic techniques and graphics techniques. Results: This study found that most buildings having already implemented the concept of green buildings gainedn efficiency benefits from both environmental and operational cost. The respondents' knowledge and experience influence the success in implementing 6 criteria of green building including Appropriate Site Development (ASD), Energy Efficiency and Conservation (EEC), Water Conservation (WAC), Material Resources and Cycle (MRC), and Indoor Health and Comfort (IHC). Limitations: This study indicates weaknesses for further improvements especially in terms of the quantity of respondents, the respondents' willingness to complete the questionnaire Contribution: Green building is one of the solutions to minimize the impact of global warming or unhealthy workplace environment. Keywords: nGreen buildings, Sustainability, Energy efficiency, Energy conservation
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The purpose of this study is to examine and analyze the effect of market performance, corporate governance, tax audits toward corporate tax, and the role of the tax amnesty in moderating the relationship between market performance,... more
The purpose of this study is to examine and analyze the effect of market performance, corporate governance, tax audits toward corporate tax, and the role of the tax amnesty in moderating the relationship between market performance, corporate governance, and tax audits toward corporate tax. The unit of analysis is a public company (corporate taxpayers), with a purposive sampling sample of manufacturing industry companies listed on the Indonesia Stock Exchange and meeting the sampling criteria of 52 companies in the 2014-2017 period.The results of the study are that market performance is not proven to have a positive effect on corporate tax, this shows that the higher market performance as measured by Tobin’s Q does not have an impact on corporate tax increases; Corporate governance is not proven to have a positive effect on corporate tax, this shows that the higher corporate governance does not automatically raise corporate taxes; Tax audits have a positive impact on corporate taxes,...
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In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing... more
In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling-Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governan...
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This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's... more
This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period,...
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Issues of Islamic Social Reporting among Sharia-approved companies in Indonesia are still rare. Sharia-approved companies must comply with the sharia principles that have been approved by the Sharia Fatwa Council and the Financial... more
Issues of Islamic Social Reporting among Sharia-approved companies in Indonesia are still rare. Sharia-approved companies must comply with the sharia principles that have been approved by the Sharia Fatwa Council and the Financial Services Authority. The aim of this study is to obtain empirical evidence conformity of corporate environmental management accounting practices with the concept of Islamic Social Reporting. This study will also find evidence the effect of company's monitoring function to implementing Islamic Social Reporting.The practice of corporate environmental management accounting is an interesting and important study because environmental issues are a complex issue. For Sharia-approved companies, the commitment to comply with sharia principles in environmental activities provides assurance to its specific investor that the business activities run according to sharia principles. The commitment to prevent sharia-based business activities is stronger when the compan...
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This study is purposed to analyze the performance of employees in the fields of accounting, finance, tax, audit. The analysis data technique in this study using SEM analysis. The results of this study show that compensation, motivation... more
This study is purposed to analyze the performance of employees in the fields of accounting, finance, tax, audit. The analysis data technique in this study using SEM analysis. The results of this study show that compensation, motivation not significant influence organization commitment, work environment positive significant influence organization commitment, compensation not negative influence employee performance, motivation not significant influence employee performance, work environment positive significant influence employee performance, organization commitment not significant influence employee performance, organizational commitment not able mediate the relationship between compensation, motivation, work environment and employee performance.
This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study... more
This study aims to examine and analyze whether earnings opacity, information asymmetry, earnings informativeness have effect to the cost of equity. The method used in this study is panel regression analysis. The sample used in the study was 900 observations consisting of 500 observations in Indonesia and 400 observations in the Philippines using data from manufacturing companies for the period 2013-2017. Cost of equity is measured by a three-factor model. Earnings aggressiveness, loss avoidance, and income smoothing as a proxy for earnings opacity. Information asymmetry is measured by the bid-ask spread. Earnings informativeness are measured by discretionary accruals. The result shows that earnings opacity has a significant positive effect on the cost of equity. Information asymmetry has a significant positive effect on the cost of equity. Earnings informativeness have a significant negative effect on cost of equity.
This study aims to examine the effects of integrity, objectivity, and competence of internal auditor to the effectiveness of internal audit with the democratic leadership style as the moderating variable. This study uses primary data and... more
This study aims to examine the effects of integrity, objectivity, and competence of internal auditor to the effectiveness of internal audit with the democratic leadership style as the moderating variable. This study uses primary data and obtained using a questionnaire instrument. The sample used in the study were 93 respondents who were the auditors of Inspectorate General Ministry of Internal Affairs. Statistical and analysis process using the moderated regression analysis to test whether the independent variables have a positive influence on the dependent variable and strengthen by the moderating variable. This study finds that integrity does not affect the effectiveness of the internal audit, while the democratic leadership style, objectivity, and competence have a positive impact on the effectiveness of the internal audit. The democracy leadership style is not proven to strengthen the integrity, objectivity, and competence effect toward the effectiveness of the internal audit.
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This study aimed to examine the effect of return on assets, debt to equity ratio, earning per share, price earnings ratio, dividend per share, interest rate, and exchange rate to stock price. The population of this research is publicly... more
This study aimed to examine the effect of return on assets, debt to equity ratio, earning per share, price earnings ratio, dividend per share, interest rate, and exchange rate to stock price. The population of this research is publicly traded manufacturing companies listed in Indonesia Stock Exchange in the period from 2013- 2016. Samples were selected by purposive sampling method to acquired 90 companies. This study uses white regression using SPSS. The results showed that the return on assets, debt to equity ratio, dividend per share, interest rate, and exchanges rate have no effect on stock price; while earning per share, price earnings ratio, and dividend per share have a significant positive effect on stock price.
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This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable. The sample used in this research was companies listed in Indonesia Stock Exchange and publish... more
This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable. The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Fi...
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This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in... more
This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN
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This study aims to analysis the effect of macroeconomic variables on the overall return of company shares which is a proxy with changes in the composite stock price index. This study uses secondary data in a period of 20 months from... more
This study aims to analysis the effect of macroeconomic variables on the overall return of company shares which is a proxy with changes in the composite stock price index. This study uses secondary data in a period of 20 months from November 2016 to June 2018. While the analysis technique uses multiple linear regression This study found that macroeconomic variables consisting of inflation rates, interest rates, money supply, and foreign exchange rates, stock returns have a significant effect on companies on the Indonesia Stock Exchange.
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The purpose of this research is to get an empirical evidence about influence of non-debt tax shield, tangibility, profitability, growth, size, manajerial ownership, institutional ownership, dividend policy, business risk, and investment... more
The purpose of this research is to get an empirical evidence about influence of non-debt tax shield, tangibility, profitability, growth, size, manajerial ownership, institutional ownership, dividend policy, business risk, and investment opportunity set on debt policy. The population of this research are allnon financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2010 to 2013. Sample selection procedure carried out by implementing purposive sampling method with total sample 33 non financial companies. Data are analyzed using multiple regression analysis. The result indicates that non-debt tax shield, tangibility, profitability, growth, size, institutional ownership, and dividend policy have influence toward debt policy. Other independent variables such as manajerial ownership, business risk, and investment opportunity set do not have influence toward debt policy.
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This study as a model estimation of factors that influence the financial distress of State-Owned Enterprises. This study contributes to the gap in an earlier study using a logistic model which classifies companies with indicators one for... more
This study as a model estimation of factors that influence the financial distress of State-Owned Enterprises. This study contributes to the gap in an earlier study using a logistic model which classifies companies with indicators one for companies experiencing financial distress and a zero for the company is not experiencing financial distress, so it is not possible to do research specifically on one group of firms, for example, companies that experience financial distress. This study uses a marginal approach in measuring financial distress that is proxy with a marginal score with a more realistic and proven mathematics and accounting calculations. For the company's management with state, companies can use these results as a reference in evaluating the achievements of past operating performance, or to formulate strategies and policies in the future of corporate planning in order to achieve the level of marginally better scores or financial distress. This study needs to be contin...
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This study aimed to examine the effect of the free float of shares and audit quality on company performance in public manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013-2016. The sample comprised 80 companies... more
This study aimed to examine the effect of the free float of shares and audit quality on company performance in public manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013-2016. The sample comprised 80 companies with 320 years-observation and the hypothesis and the relationship between variables were tested with the 3.0. version of Smart-PLS statistical program. The results show that the free float of shares has no significant impact on company performance, while audit quality has a significant positive effect. The results are relevant for regulators, shareholders and other stakeholders, especially in countries with emerging capital markets, such as Indonesia.
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We examine accrual-based accounting infrastructure in Indonesian local government (provinces and municipalities), by interviewing officials and analysing their qualitative responses using Nvivo 12 software. We find that the success of... more
We examine accrual-based accounting infrastructure in Indonesian local government (provinces and municipalities), by interviewing officials and analysing their qualitative responses using Nvivo 12 software. We find that the success of accrual accounting depends on the commitment and understanding of local officials, and the most important part of infrastructure is policy regulations and systemscreating and reviewing financial reports. Interestingly, an academic accounting background is not essential for staff due to availability of computerised Accounting Information Systems (SIA). Keywords: Accrual-based accounting infrastructure, Local government, New Public Management, Nvivo DOI : 10.7176/RJFA/10-6-01 Publication date :March 31 st 2019 The PDF version of the article is temporarily not available due to ethical concerns on authorship and affiliation information.
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This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting... more
This study documents evidence on the valuation effects of accounting conservatism in context of the Feltham-Ohlson (1996) model. This study investigates whether managers manage reported earnings under conservatism. Recent accounting research finds that the discretionary accruals component of earnings communicates managers’ private information to investor and can use as a tool for detecting earnings management. We find, first,that goodwill (the difference between market and book value of equity) is a function of abnormal operating earnings and beginning operating earnings. Our test results support the implication of FO model that the effect of abnormal operating earnings on goodwill increases with operating cash receipts persistence. Second, we find there is an earnings management in firm that implement conservatism. Third, interaction between discretionary accruals and bonus plan, debt covenant and political cost, can effect firm’s value.
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This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable. The sample used in this research was companies listed in Indonesia Stock Exchange and publish... more
This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable. The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Fir...
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The objective of this study is to examine the effect of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions,... more
The objective of this study is to examine the effect of incentives and arbitration on the process and outcomes of negotiated transfer pricing. Two experiments were performed, one with high interdependence between the trading divisions, and the second with low interdependence. The result of this study showed that high interdependence using either incentives or arbitration was superior to using both. The other side, low interdependence using non-arbitration was superior to using of organizational control in negotiated transfer pricing.
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Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quality assurance of financial statements issued by a corporation. This opinion is based on the auditor’s belief toward the evidence collected.... more
Auditor’s opinion is the service product of public accounting firms. Auditor opinion forms the quality assurance of financial statements issued by a corporation. This opinion is based on the auditor’s belief toward the evidence collected. It means that auditor opinion is the auditor’s inference on the evidence collected. This inference is often incorrect. An opinion on audited financial statement is based on the assumption that the company will be viable during a reasonable period of time (one year, SPAP 341). This going concern concept is the main assumption in publishing a financial statement. Auditors have often made mistakes in predicting a company’s going-concern. Erroneous opinions occurred not only in Indonesia. Taffler and Citroen (1988) showed that among USA and British companies that failed, only 20 per cent that receive qualified opinion. Actually, the mistakes may simply occur due to fraudulence. But should the frauds were considered nonexistent, the question is, “Why is it happen?” This study tried to answer that question. The results showed that some of these mistakes were due to auditing competence and independence factors (Barnes and Huan 1993; Lee, Tom, and Stone 1995). In addition to auditing skills and independence factors, the decision over the going-concern of a company was a type of decision that needed a testing of a long-term memory (Birenberg and Shields 1984; Libby 1989). A bias may occur because of the error in recalling other related types of information. This bias will cause the error in drawing a conclusion (Libby 1989). Choo and Trotman (1991) argued that the experienced auditors had more tendencies to recall atypical than typical information. This study was performed using quasi-experiment. The experiment was performed in two stages. In the first stage, an instrument classifying the expert and non-expert and the independent and non-independent was developed. The instrument was used to manipulate the subjects as the experts and non-experts as well as independent and non-independent. The experimental group was assigned to predict continuity a company in one year later. In the second step, the experiment was per formed to test whether there were treatment differences (expert and non-expert) with respect to the typical and atypical information. The analysis used in the experiment was ANOVA. The results showed that the opinion on the company going concern of the expert and the independent auditor was statistically different from that of the other experimental group. This finding supported the first hypothesis. Further testing on the impact of expert and nonexpert on the quantity of information use was also determined by the information typed. This was demonstrated by the interaction between the expertise and the type of information. The study results confirmed Choo and Trotman’s study (1991) that the expert auditors gave more attention to atypical information.
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... 1995. The Information content of losses. Journal ofAccountingandEconomics 20: 125-153 Hogan,Chris E. dan Debra C. Jeter. 1999. ... Budi Acid Dub Pertiwi Ekadharma Tape Eterindo Intanwijaya lnternasional Kumia Kapuas Sorini Corp Tri... more
... 1995. The Information content of losses. Journal ofAccountingandEconomics 20: 125-153 Hogan,Chris E. dan Debra C. Jeter. 1999. ... Budi Acid Dub Pertiwi Ekadharma Tape Eterindo Intanwijaya lnternasional Kumia Kapuas Sorini Corp Tri Polyta Unggul indah ...
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This study aims to demonstrate empirically the effect of earnings aggressiveness, income smoothing, and earnings transparency on the cost of equity with earnings informativeness as moderating. The purpose of this research paper is to... more
This study aims to demonstrate empirically the effect of earnings aggressiveness, income smoothing, and earnings transparency on the cost of equity with earnings informativeness as moderating. The purpose of this research paper is to contribute an additional form of building knowledge about the cost of equity to provide empirical evidence that is more comprehensive in association with earnings aggressiveness, income smoothing, earnings transparency, and earnings informativeness. The test was conducted using secondary data from financial statement data. The data sample was taken from 209 entities listed on the Indonesia Stock Exchange unless the company was in addition to property and financial sector for the period 2011 to 2013 and was processed using multiple regression models. The methodology of this research is quantitative with the aim to see whether there are any relationships between variables. The results show that earnings aggressiveness and income smoothing have positive influences on the cost of equity, while earning transparency has a negative result against the same variable. When earning informativeness, the moderating variable, is added to the three relationships, it brings in three different conclusions. First, the moderation weakens the positive relationship between earning aggressiveness and cost of equity. Second, the moderation strengthens the negative relationship between earnings transparency and cost of equity. And at last, the moderation does not have significance towards income smoothing and cost of equity.