1,720,988 research outputs found
Electronic data interchange (EDI) untuk perekayasaan kembali proses bisnis
No full textUntuk tetap bisa bertahan dan profitable dalam lingkungan bisnis di era globalisasi, perusahaan harus menggabungkan penggunaan teknologi informasi dan perekayasaan -kembali (reengineering) proses bisnisnya untuk mencapai peningkatan kinerja yang dramatik. EDI dipandang terbaik sebagai sarana teknikal untuk pencanangan kembali jaringan bisnis perusahaan
Kualitas Auditor Ekstern Dalam Membatasi Kesempatan Manajemen Untuk Melakukan Manajemen Laba
Full text linkEarnings management practice related to a variety incentives to maximize fi rms value orto increase manager welfare. Many researchers focused on 3 main incentives for earnings managementpractice, as explained in positive accounting theory, that were incentive to decrease cost ofdebt covenant default, maximize bonus and reduce political cost (Watts & Zimmerman, 1986). However,the earnings management would exist if management had incentive and opportunity to do so(Trueman & Titman, 1988; Christensen, et al., 1999). The objectives of this research was to investigateexternal auditor quality as factor to constraining earnings management by managers. Analysis wasbased on 111 publicly manufacturing fi rms in Indonesian Stock Exchange period 2005 up to 2008.The result showed that the high level of fi rms debt motivated manager to practice more earningsmanagement. However, the level of earnings management was lower when the quality of auditorexternal work was higher. The results of these research contributed to accounting literature developmentespecially in corporate governance. Qualifi ed auditor, one of monitoring aspects, had functionas good corporate governance mechanism for reducing management practice to manage earningswhich would be costly for fi nancial statement users
Hubungan tindakan perataan laba dengan reaksi pasar atas pengumuman informasi laba perusahaan yang terdaftar di Bursa Effek Jakarta
No full textThe investor's attention on net income numbers without regard to the procedures used to generate them, has encourage management to carry out earnings management. Includes within earnings management is income smoothing. Income smoothing can be viewed in term of the reduction in earnings variability over a numbers of periods, or within a single period, as the movement toward unexpected level of reported earning. Objective of this study to examine the market reaction on earnings announcement due to the income smothing. This study examine ninety nine companies which listed in Jakarta Stock Exchange at least since 1990. Market reaction is measured as cumulative abnormal return five days surrounding the companies' carnings announcement date. Overall, the result of this study indicate that there is significant market reaction surrounding the companies' earnings announcement date and market reaction significantly difference between smoother companies and non-smoother companies. This study is hopes to give contribution to the literature, that income smoothing practice can regard as a signal to better prediction of future earning by investors and a mean to decrease market reaction on companies' earnings announcement
Analisis manajemen laba dengan pendekatan fraud pentagon theory
Full text linkThis study aims to analyze earnings management using fraud pentagon theory approach. Fraud pentagon as an independent variable consists of five elements, namely pressure, opportunity, rationalization,
competence, and arrogance. Meanwhile, the dependent variable used in this study is earnings management which is measured using the absolute value of discretionary accruals. This research is quantitative and
qualitative research. The research was conducted at 20 basic industry and chemicals manufacturing companies listed on the Indonesia Stock Exchange during 2015-2019. The data used are obtained through documentations made by collecting annual reports and company financial statements on the official website of the Indonesia Stock Exchange and the official website of the related company. The data analysis technique used in this research is multiple linear regression analysis. The results of the research conducted indicate that only one variable has a significant effect on earnings management. This variable is rationalization. Meanwhile, the other four variables, namely pressure, opportunity, competence, and arrogance, have no effect on earnings management
Internal Control Toward Accounting Fraud Tendency At Whole Bmt
Full text linkThis study aims to determine the effect of internal control, individual morality to the fraud accounting tendencies in the BMT. This research is a field research with a quantitative approach. The data used are primary data with survey methods through questionnaires. There are two independent variables in this study, namely internal control and the dependent variable in this study is the tendency of fraud accounting. The population in this study were all BMT employees in Kudus District who were members of the BMT, totaling 302 employees. A sample of 173 respondents used the purposive sampling method. The results of this study indicate that internal control has a negative effect on the tendency of fraud accounting
Pengelolaan keuangan daerah dan good governance terhadap kinerja satuan kerja Perangkat Daerah
Full text linkThis study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances;
and transparency which includes transparency and accessibility; as well as the accountability of regional financial reporting, the effectiveness of internal and external party supervision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and accountability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respondents. The data collection technique used a questionnaire. The analysis technique uses descriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the
characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the performance of regional work units
Improving Corporate Value through Capital Structure, Company Size and Profitability
Full text linkThis study aims to investigate the impact of capital structure, business size, and profitability on firm value. The research population consists of manufacturing firms listed on the IDX between 2017 and 2021, with a total of 270 data points. The sampling method employed was purposeful sampling. Quantitative research data and secondary data sources are categorized. Techniques for descriptive statistical data analysis include the traditional assumption test, multiple regression analysis, the coefficient of determination, and hypothesis testing. The results demonstrated that capital structure and profitability have a positive and statistically significant effect on business value; however, firm size has no effect. This research is limited to manufacturing businesses. Thus the results can only represent some companies listed on the IDX. It is anticipated that future researchers will add and expand the research object and lengthen the research time so that the empirical results are more robust or accurate. Keywords: Business Size, Profitability, and Firm Value
PENGARUH MANAJEMEN LABA PADA NILAI DAN KINERJA PERUSAHAAN
Full text linkManagers manage their earnings because they want to influence the investors perception about firm s performance, subsequently the firms could extract low cost exsternal fund. Managers have incentive to practice income-increasing earnings mangemsnt before they make initial public offerings (IPO) in order to get high offering price. However, these practice could decrease the opportunity o f managers to manage their earnings in the future periods. I f earnings management before public offering cause investors to be over optimistic about future earnings, investors will be disappointed with firm ’s performance after IPO and the firm value tend to decrease in the periods after the IPO. This study investigates the effect ofearnings management on the firm s value and performance in the periods before and after the initial public offering. Results o f this study show that managers practice income-increasing earnings management before their initial public offerings. Earnings management have positive impact on firm value in the initial public offering period, but this has negative impact in the periods after IPO. Firms \u27values in the end o f IPO are lower than firms \u27values in the IPO period. Firms \u27performances in the years after the initial public offering were higher than firms \u27performances in the year o f IPO, but the average o f return o f asset decreases in the periods after IPO
The Role of Financial Performance, Audit Quality, and Corporate Social Responsibility on Firm Value Through Cost of Capital as Mediation
No full textThis study analyzes and determines the impact of financial performance, audit quality, corporate social responsibility (CSR) on firm value through cost of capital as mediation. This type of quantitative research uses an explanatory approach and causality of as many as 565 samples for 5 years in the ASEAN banking industry. The results of this study show that financial performance, audit quality, and CSR affect the company value . Banks with good financial performance, quality audits, and good CSR distribution will be able to improve the company’s image. For this reason, banking companies must improve financial performance, audit quality, and properly carry out responsibilities. Cost of capital becomes a mediating variable that strengthens the relationship of financial performance, audit quality, and CSR to company value. For banks when their financial performance is good, checks are carried out with good audit quality, channeling social responsibility well will be a trigger for increasing company value and will indirectly reduce capital costs that must be incurred by the company.
Keywords: financial performance, audit quality, CSR, firm value, cost of capita
Pengaruh karakteristik perusahaan terhadap pengungkapan CSR (Corporate Social Responsibility) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
No full textCorporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of
corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74. The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 124 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indikator. The results show that profile company influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, size board of commissioners, and leverage has not influence toward to disclosure of corporate social responsibility
- …
