Jurnal Akuntansi Kontemporer
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Isu Global Konvergensi IFRS: Masalah Pengukuran Menggunakan Fair Value Accounting
No full textThis paper aims to describe one of the global issues of IFRS convergence
in Indonesia which is the measurement by using the fair value in relation to the
information generated based on the qualitative characteristics of information.
Globalized development itself requires good accounting standards required by the
capital markets or institutions that have an agency problem caused by the
problem of distance between the Principle and agent. The phenomenon is then
pushed the International Accounting Standards Boards convergence of
international accounting standards with IFRS. Financial statements based on
historical cost fail to provide early warning signals about the financial difficulties
being experienced by financial institutions. Issue is then a very strong incentive to
apply the fair value method instead of historical cost
AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR
Get PDFConflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a
public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding clients' business better enables auditor to detect earnings management. Data analysis was performed with multiple regression analysis. The analysis result indicates that the longer audit partner tenure and audit firm tenure, earnings management decreases, because the better their understanding of the clients' business
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN
Get PDFThis study aims to examine the effect of corporate governance mechanism that consists of managerial ownership, institutional ownership, and size of the board of directors on the financial performance through the agency cost. The object of this research is the manufacturing companies listed in Indonesia Stock Exchange during the period 2007-2009. The sample used in this study as many as
41 companies selected by purposive sampling method. Secondary data obtained from the company's annual financial statements and then processed using the method of path analysis. The results showed that managerial ownership has no effect on financial performance through the agency cost, while institutional ownership and board size effect on financial performance through the agency cost
KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS
Get PDFInformation needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality.
The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the
user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a
country, and the audit committee factor. Comparability is one wcry of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management
Kualitas Laba yang Dihasilkan oleh Pengadopsian International Financial Reporting Standards
Get PDFInformation needs of major users and information's quality for supplying
sufficient business information became the focus by the company.
The purpose of this article is to explain that IFRS adopters can increase their earning quality.
The company can preparing financial reporting based on financial accounting
standards applicable in the country where the entity is domiciled. Quality
information, especially the quality of earnings, is an important priority for the
user. The users expect good earnings quality in reporting after the adoption of
IFRS. However, earnings quality is either not generated automatically by the
good accounting and financial reporting standards because there are influencer
factors that affect the quality of earnings and/or quality characteristics of the
adoption of IFRS is a factor which is owned by IFRS adopters, environmental
factors and capital market during the economic cycle adoption period, company's
incentive factors, institutional factors, political non-participation factor in the
process of implementing accounting standards, cultural factors that exist within a
country, and the audit committee factor. Comparability is one way of measuring
the quality of earnings. By considering all the benefits and advantages of
adopting, IFRS should be applied by all countries in the world, although may
result in less earnings quality that caused by influencer factors and the possibility
of earnings management by corporate management
PENYEBAB, DAMPAK, DAN PBEDIKSI DARI FINANCIAL DISTRESS SERTA SOLUSI UNTUK MENGATASI FINANCIAL DISTRESS
Get PDFFinancial distress is a condition thert shows the stages of decline in the company's financial condition that occurred prior to the bankruptcy or liquidation (often called liquidation bankruptcy or closure of companies or company insolvency) or the inability of companies to pay financial obligations that have matured. Conditions of financial distress avoid by the company, because it lead to bankruptcy if the management company can not afford to take appropriate action to resolve existing financial problems. This paper will discuss the causes, impact and how to make the prediction of financial distress, several ways to predict, and the benefits of predicting financial distress as well as solutions for management
Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur
No full textGoing concern audit opinion is an opinion issued by the auditor because
the auditor's doubt over the going concern of an entity. Auditor considers several
factors that affect the issuance of going concern audit opinion. This research aims
to examine the effect of audit quality, company's Financial condition (liquidity
ratio, profitability ratio, solvency ratio), prior year audit opinion, and the
company growth, towards giving of going concern audit opinion. The analysis
showed that the influence giving of going concern audit opinion are profitability
ratio, solvency ratio, and prior year audit opinion where profitability ratio have a
negative effect, the solvency ratio and the audit opinion the previous year have a
positive influence, while not affecting the giving of going concern audit opinion
are audit quality, liquidity ratio, and company growth
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS
Get PDFThis study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of
deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary
differences are statistically significant towards cash flows. It means that they are cash flows predictor
Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk Mengatasi Financial Distress
No full textFinancial distress is a condition that shows the stages of decline in the
company's financial condition that occurred prior to the bankruptcy or
liquidation (often called liquidation bankruptcy or closure of companies or
company insolvency) or the inability of companies to pay financial obligations
that have matured. Conditions of financial distress avoid by the company,
because it lead to bankruptcy if the management company can not afford to take
appropriate action to resolve existing financial problems. This paper will discuss
the causes, impact and how to make the prediction of financial distress, several
ways to predict, and the benefits of predicting financial distress as well as
solutions for management
Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan
No full textThis study aims to examine the effect of corporate governance mechanism
that consists of managerial ownership, institutional ownership, and size of the
board of directors on the financial performance through the agency cost. The
object of this research is the manufacturing companies listed in Indonesia Stock
Exchange during the period 2007-2009. The sample used in this study as marry as
41 companies selected by purposive sampling method. Secondary data obtained
from the company's annual financial statements and then processed using the
method of path analysis. The results showed that managerial ownership has no
effect on financial performance through the agency cost, while institutional
ownership and board size effect on financial performance through the agency
cost