Media Riset Akuntansi, Auditing & Informasi
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MOTIVASI BONUS, PAJAK, DAN UTANG DALAM TINDAKAN MANAJEMEN LABA (STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015)
No full textThe objective of the empirical study is to examine and analyze the influence of Bonus Motivation, Tax Motivation, and Debt Motivation in Earning Management. The variables studied are bonus, tax, debt, firm size, and earning management. The sample of this study is the manufacture company that listed in Indonesia Stock Exchange in 2013 until 2015. The sample used in this study were 165 samples. The classical assumption used is normality test, multicollinearity, autocorrelation, and heteroscedasticity test. Hypothesis test used is the coefficient of determination (R ²), simultant test (F-test) and invidual test(t-test). The results of this study indicate that (1) Bonus Motivation has positive significant influence in earning management. (2) Tax Motivation has positive significant influence in earning management (3) Debt Motivation has positive significant influence in earning management.Keywords: Earning Management, Bonus, Income Tax, Debt to Assets Ratio, Firm Size
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING
Full text linkAim of this research is to examine the effect of financial distress, management turnover and Public Accountant Firm (KAP) size on switching auditors of service companies real estate and property sub-sectors listed on the Indonesia Stock Exchange in 2011-2016. Secondary data is sourced from financial statements, published by the Capital Market on the Indonesia Stock Exchange. The type of research used in this study is testing hypotheses, using purposive sampling method. There are 210 data samples that are used as research objects. This study uses logistic regression analysis to test the hypothesis. The results showed that financial distress and KAP size had a significant effect on switching auditors with a negative coefficient direction, while management change had a significant effect on the auditor switching with a positive coefficient direction. Whereas simultaneously financial distress variables, management turnover and KAP size have a positive and significant influence on the switching auditor
EMPIRICAL EVIDENCE OF THE ROLE OF ACCOUNTING POLICY ON BOND RATING TO FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Full text linkThe objective of the empirical study is to examine the effect of leverage, liquidity, profitability and accounting policies on bond rating. The sample of this empirical study is financial companies that listed in Indonesia Stock Exchange during 2012-2016. The results of this empirical study shows that leverage affects negatively on bonds rating. While, liquidity, profitability, and accounting policy affect positively on bonds rating.
KINERJA KEUANGAN, KINERJA SAHAM DAN STRUKTUR MODAL DI INDONESIA
Full text linkThis study addresses the role of the company\u27s financial performance on the company\u27s stock performance, and investigates the role of capital structure as a moderating variable to weaken the effect of the company\u27s financial performance on the company\u27s stock performance. This research uses agency theory and pecking order theory. Panel regression analysis method is used for the data analysis. The data used as the sample of the company is the properti and real estat firms listed in Indonesia Stock Exchange, and the observation period is the year 2011-2016. The number of samples by using purposive samping criteria is available 234 firms-year. The findings of this study is that the company\u27s financial performance has no effect on the company\u27s stock performance, and capital structure can not moderate the effect of the company\u27s financial performance on the company\u27s stock performance
THE ROLE OF FINANCIAL REPORTING QUALITY AND CORPORATE GOVERNANCE ON COMPETITION: EVIDENCE FROM MINING COMPANIES
Full text linkThe firm competition has a double quality: while it fills in as a proficient disciplinary component for firms\u27 officials, it additionally worsens vocation concerns and increases capital market weights. This investigation analyzes the impact of financial reporting quality and corporate governanceon Competition. While from one viewpoint item showcase competition goes about as a disciplinary instrument in less aggressive enterprises, then again, it incites chiefs not to act to the greatest advantage of investors in more focused businesses. These discoveries have suggestions for the plan of corporate administration instruments and official remuneration contracts including relative execution assessment.
ASIMETRI INFORMASI DAN MANDATORY DISCLOSURE KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD: EFEK TERHAADAP RELEVANSI NILAI INFORMASI LABA DAN NILAI BUKU
Full text linkThis reasearch aimed to recognize the impact of information asimmetry and mandatory disclosure IFRS convergence toward value relevance of earnings and book value. The population in this study are manufakture companies listed on the Indonesia Stock Exchange (IDX) year 2016. Sampling method that use is purposive sampling. The number of samples in this study are 68 samples. Types of data us is secondary data obtained from www.idx.co.id. Analysis technique used were Moderated Regression Analysis by SPSS 15.0. The results showed that the mandatory disclosure level of IFRS convergence increases the relevance of information on the value of earnings, the mandatory disclosure level of IFRS convergence does not increase the relevance of book information value, information asymmetry does not decrease the value relevance of earnings information, and information asymmetry decreases the relevance of book information value
ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE COMPLIANCE
Full text linkThe study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors\u27 qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN MELALUI E-FILLING ( STUDI EMPIRIS PADA KPP PRATAMA TEGAL )
No full textThis study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal. This research subject is an individual taxpayer employees listed on KPP Pratama Tegal. Selected samples were 94 respondents using purposive sampling technique. Data obtained by distributing questionnaires. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. Results showed the security and privacy of variables and variables perceived ease significantly influence of taxpayer interest in reporting their annual tax return via e-filling on KPP Pratama Tegal. Meanwhile, variable information technology and variable readiness perception of usefulness does not affect the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal
MASIHKAH HIPOTESIS AKUNTANSI POSITIF BISA MENJELASKAN MANAJEMEN LABA?
Full text linkThis study examines the effect of executive compensation, firm size, corporate value and leverage to earning management with good corporate management as a moderating at manufacturing companies listing on Indonesia Stock Exchange (IDX).This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2016. Sample was determined by using purposive sampling method. The study has 159 samples from 53 companies. In this study, hypotheses were tested using multiple regression.This study used a method developed by Stubben (2010) for the measurement of earnings management, with earnings management approach using revenue discretionary model and conditional revenue model, where the results show that executive compensation, firm size and leverage significantly effect earnings management, while the corporate value has no effect on earnings management. Good corporate governance is also proven to affect leverage and earnings management relationships, but it can not affect executive compensation, firm size and corporate value of earnings management
BESARAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThis study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection purpossive techniques so that 92 company obtained as the sampling method of sample. Use the method multiple linear regressiom analysis to analyze the status of the audit firm , loyality, audit report lag, industry type, the existence of subsidiary, and type of ownership of the company of agains who audit fees formerly data first tested with classical test. The result showed that the satatus of the audit firm , a subsidiary and type of ownership have a significant positive in the determination of audit fees. While the variabel loyality, audit report lag and industry type does not have significant effect on audit fees