Jurnal Akuntansi Bisnis
Not a member yet
186 research outputs found
Sort by
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM PERDANA
Get PDFThis article aimstoanalyze the effect ofoperatingcash flows, size of thecompany, earnings changes, andfinancial leverage onearnings managementchangesin the basic industry and chemicalsub-sectormaking initial public offering in theIndonesia Stock Exchange. The samples were selected using purposive sampling method in which as many as 35 out of 60 companies in the period 1989-2013. The data used are secondary data from a basic industry and chemical sub sector. The companys prospectus is obtained from database of the Economic Faculty, University of Jember, Indonesian Capital Market Directory (ICMD), and other sources. This usesmultiple linearregressionanalysis to test the hypotheses. The dependent variable is earnings management measured using the ratio of DCA models of Friedlan. Independent variables consisted of operating cash flow, size of the company, earnings changes, and financial leverage. Results showedthatoperatingcash flows negatively andsignificanty affectearnings managementchanges, earningschanges have positive andsignificant effect onearnings managementchanges, size of the company andfinancial leveragedoes not havesignificant effecton earnings management changes
PENGARUH KARAKTERISTIK KOMITE AUDIT, INDEPENDENSI DEWAN KOMISARIS, REPUTASI AUDITOR TERHADAP FINANCIAL DISTRESS
Get PDFFinancial distress is a problem for many companies. Financial distress will determine the reaction of investors to the relevant company. The objective of the study is to analyze the influences of audit committee characteristics, the independences of the board of commissioners, and auditor reputation on financial distress. The characteristics based on three parameters: the number of audit committee members, frequency of meetings of audit committee members, and financial or accounting competence of audit committee members. This study focus on financial reports and annual reports of listed manufacturing companies in Indonesia Stock Exhange (IDX) during 2011-2015. The data was collected by purposive sampling. This study used logistic regression analysis to examine five of independent variables on dependent variable. The results indicate the number of audit committee members and auditor reputation were negatively affected the financial distress in companies. While the independence of the board of commissioners, meeting frequency, financial or accounting competence were positively affected the financial distress in companies
PENGARUH KOMISARIS INDEPENDEN, FREKUENSI RAPAT DEWAN KOMISARIS, REPUTASI AUDITOR, KOMPLEKSITAS, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE (RMC) PADA PERUSAHAAN GO PUBLIC DI INDONESIA
Get PDFThis study aims to look at the influence of variable independent commissioner, the frequency of board meetings, the auditor's reputation, complexity, foreign ownership and size of enterprises to the existence of the risk management committee at the company went public in Indonesia. This research is expected to be input for the company in improving the implementation of good corporate governance practices, particularly in terms of risk management by establishing a Risk Management Committee or the Risk Management Committee.
These observations were made by using secondary data. Secondary data used are annual reports of non-financial companies listed on the Stock Exchange. Logistic regression method selected for this study using non-metric variables as the dependent variable. While the independent variable is the variable metric and non-metric. There are several stages of testing done in analyzing the data in this study. Data analysis stage of research include analysis Descriptive Statistics, Regression Model Feasibility, Feasibility Overall Model, Coefficient of Determination, Matrix Classification and Regression Coefficients Test.
Based on the research results can be concluded that the proportion of independent commissioners, auditor's reputation, and the complexity of the company do not affect the existence of the risk management committee. Instead, the frequency of board meetings, foreign ownership and firm size affects the existence of the risk management committee at the company went public in Indonesia
TATAKELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, BOOK TAX DIFFERENCES, DAN PERSISTENSI LABA
No full textThis research is aimed to examine the impact of the board of directors, audit committee, book-tax differences, audit quality, managerial ownership and institutional ownership on the earnings persistence of manufacturing companies in Indonesia. According to Hanlon (2005) in Irfan and Kiswara (2013) earnings persistence is the company ability to maintain the current period profit until the next period. Earnings persistence reflects the earnings quality and relevant are used to predict the company's future earnings. This research uses three variables control such as leverage, cash flow volatility, and sales volatility. Total samples used in this research were 212 manufacturing companies which listed in the Bursa Efek Indonesia (BEI) during the period of 2010-2014.Samples were selected using purposive sampling method. Statistical tests in this study using multiple regression. Results of this study found that the audit quality, leverage,and sales volatility significantly affect to earnings persistence, where as board of directors, audit committee, book-tax differences, managerial ownership, institutional ownership, and cash flow volatility didnt have significant affect to earnings persistence
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN VARIABEL MEDIASI SUPERVISOR TRUST
Get PDFOrganizational Citizenship Behavior (OCB) is one of the indicators in improving the effectiveness of an organization's performance. Factors that may affect the formation of OCB in organizations include transformational leadership and trust supervisor. Transformational leadership style is a style that is performed by superiors to subordinates by providing motivation and an example to a task or job that is given by superiors to subordinates in the organization. Supervisor trust is a trust level that is owned by subordinates to superiors. OCB is a voluntary behavior that appears within the individual in order to achieve organizational goals. This study used 70 respondents from the banking sector employees in Semarang as samples and data are processed as many as 49 samples. Testing tools in this research by using SPSS and with multiple regression analysis with significance level of 5%. The results of this study indicate that transformational leadership style influence on the formation of Organizational Citizenship Behavior (OCB) when through the supervisor trusts
MENGEMBANGKAN KEUNGGULAN KOMPETITIF DALAM PASAR YANG BERGEJOLAK
Get PDFDoing business today is not the same as doing business a few decades ago. Unpredictable market together with constantly changing consumersdesire contribute to heightening competition among business enterprises. Big profit are no longer easy to attain. Firms Life cycles are becoming increasingly shorter. Corporate bankruptcies are very common and inreased at unprecedented rate. These are main characteristic of business conditions at present time. The question is how can company survive in such a competitive market? This paper attempts to tackle the question by describing the crucial and important concepts to sharpen firmscompetitive edge. The emphasis in this paper is to describe ways to develop core competencies and strategies based on knowledge gained from firmslong history. The term knowledge (tacit knowledge) refers to the insights gained from the organizational learning process that gives enligtment to all organization members
STRUKTUR KEPEMILIKAN, TATAKELOLA PERUSAHAAN, DAN KONSERVATISMA
Get PDFThis study examines the effect board independence, ownership structure (institutional ownership and managerial ownership), frequency of audit committee meetings, audit quality, and leverage on accounting conservatism in Indonesia. Samples are collected from Indonesia Stock Exchange in 2009-2013. Purposive sampling methods are employed. The data were analyzed using multiple linear regression and classical assumption for data analysis. The results that negatively affect managerial ownership and leverage conservatism positive effect on conservatism. As for the variable independence of the board of commissioners, institutional ownership, frequency of board meetings and audit quality has no effect on conservatis
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN DAN PENGENDALIAN EKSTERNAL TERHADAP KEBERADAAN RISK MANAGEMENT COMMITTEE
Get PDFThe inherent risks in firmsoperating activities require firms to establish effective risk management. The complexity of modern bussiness forces firms to put more effors to reduce negative effects of uncontrolled risks. Risks management is becoming crucial Risk Management Committee has been widely established in many public firms. This committee is under the supervision of Board of Commissioners. This study examine the effects of Corporate Governance, the characteristics of the company and auditor quality on the existence of Risk Management Committee of non-financial public companies. This study uses secondary data from annual reports of non-financial companies listed on Indonesia Stock Exchange in 2008-2013. Using logistic regression, the results show that frequency of board meetings, concentration of ownership and size of the company affects the existence of the Risk Management Committee (RMC)
REPUTASI AUDITOR, KARAKTERISTIK DEWAN KOMISARIS, DAN KEINFORMATIFAN LABA
Get PDFThe objective of the study is to examine the effect of auditor's reputation and Board of Commissioners independence in improving earnings informativeness. Previous studies suggest that earnings management activities are reflected in abnormal accruals contained in financial statements. In this study, earnings informativeness is measured by the ability of abnormal accruals to predict next year's net income. As the quality of abnormal accruals increased, the predictive content of abnormal accruals is also increased. Using regression analysis, results of the study can be summarized as follows: first, abnormal accruals of company with independent Board of Commissioners has a strong correlation with the earnings one year ahead compared to companies that do not have an independent Board of Commissioners. Second, abnormal accrual of a company that has auditors affiliated with the Big Four has a strong correlation with the earnings one year ahead than firms that auditors are not affiliated with the Big Four accounting firm. Overall, results of the study suggest Board of Commissioners and external auditors play an important role in improving the quality of reported earnings
ANALISIS REAKSI INVESTOR TERHADAP DIMENSI-DIMENSI PENGUNGKAPAN INFORMASI AKUNTANSI
Get PDFPenelitian ini bertujuan untuk menganalisis reaksi investor terhadap dimensi-dimensi
pengungkapan informasi akuntansi dalam pelaporan keuangan. Pentingnya peran
pengungkapan bagi pengambilan keputusan pemakai laporan keuangan dan perlunya
analisis multi dimensi terhadap tingkat pengungkapan menjadi motivasi penelitian ini.
Dimensi-dimensi pengungkapan dalam 288 laporan tahunan (sebagai sarana utama
pelaporan keuangan) dari perusahaan-perusahaan terdaftar di Bursa Efek Indonesia
yang menjadi sampel penelitian ini, dinilai dengan menggunakan metode content
analysis. Reaksi investor diukur dengan nilai absolut return abnormal terbesar dari
lima hari di sekitar tanggal publikasi laporan tahunan. Reaksi investor ini merupakan
pengukur kegunaan informasi yang diungkapkan dan menunjukkan kandungan
informasi dalam pengungkapan pelaporan keuangan. Analisis regresi digunakan
untuk menganalisis pengaruh dimensi-dimensi pengungkapan terhadap reaksi
investor.
Hasil penelitian ini menunjukkan bahwa reaksi investor terhadap pengungkapan
informasi pelaporan keuangan tidak ditentukan oleh banyaknya (kuantitas) cakupan
pengungkapan. Reaksi investor terhadap pengungkapan informasi pelaporan
keuangan berhubungan kuat dengan pengungkapan signal ekonomik pada informasi
tata kelola perusahaan, pengungkapan informasi forward-looking dalam pembahasan
kinerja perusahaan, dan tipe pengukuran informasi pembahasan kinerja perusahaan