58 research outputs found
Implementasi Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study aims to determine the real earnings management are proxied by cash flow from operation, production cost, discretionary expenses and combination real earnings management. This study uses the prospect theory. Research samples were 93 manufacturing companies listed in Indonesia Stock Exchange during 2012-2014. Grouping the sample companies were allegedly identified and unidentified perform earnings management by using the distribution of EPS. EPS distribution based on reference point 5%, by comparing profit in this year and profit in the last year. The result of this study explained that manufacturing companies in Indonesia do real earnings management by increasing operating cash flow operation, increasing production cost and decreasing discretionary expenses to avoid decreasing profit. All proxies of the real earnings management support the hypothesis in this study, except combination real earnings management. Firm size and leverage don’t affect the real earnings management in manufacturing companies in Indonesia.
Keywords: Real Earnings Management, Proxies of Earnings Management Laba Riil, Prospect Theory, Distribution of EPS
Disclosure of environmental accounting, institutional ownership, and corporate social responsibility on company value moderated by financial performance
Get PDFThis study aims to find out that the disclosure of environmental
accounting, institutional ownership, and Corporate Social Responsibility moderated
by financial performance has an effect on the company's value. The population in this
study is mining sector companies listed on the Indonesia Stock Exchange from 2019
to 2022. This study uses a quantitative approach, using multiple linear regression
analysis techniques and Moderated Analysis Regression. The results of this study
show that the disclosure of environmental accounting and institutional ownership
has an influence on company value while corporate social responsibility has no effect on company value. This research will provide insight into the function of corporate governance in companies, especially in environmental cost management, the importance of institutional ownership percentages and corporate social
responsibility in increasing company value
Disclosure of environmental accounting, institutional ownership, and corporate social responsibility on company value moderated by financial performance
Get PDFThis study aims to find out that the disclosure of environmental
accounting, institutional ownership, and Corporate Social Responsibility moderated
by financial performance has an effect on the company's value. The population in this
study is mining sector companies listed on the Indonesia Stock Exchange from 2019
to 2022. This study uses a quantitative approach, using multiple linear regression
analysis techniques and Moderated Analysis Regression. The results of this study
show that the disclosure of environmental accounting and institutional ownership
has an influence on company value while corporate social responsibility has no effect on company value. This research will provide insight into the function of corporate governance in companies, especially in environmental cost management, the importance of institutional ownership percentages and corporate social
responsibility in increasing company value
Praktik Manajemen Laba Riil Untuk Menghindari Penurunan Laba
No full textPenelitian ini bertujuan untuk mengetahui praktik manajemen laba riil yang diproksikan dengan arus kas operasional, biaya produksi, beban diskresioner dan kombinasi manajemen laba riil untuk menghindari penurunan laba. Penelitian ini menggunakan teori prospek. Sampel pada penelitian ini adalah 93 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Perusahaan ini dikelompokkan menjadi perusahaan yang terindikasi melakukan manajemen laba dan tidak melakukan manajemen laba dengan menggunakan EPS. Distribusi EPS didasarkan pada suatu titik acuan 5%, dengan cara membandingkan laba tahun ini dan laba sebelumnya. Hasil dari penelitian ini menunjukkan bahwa perusahaan manufaktur di Indonesia melakukan manajemen laba riil dengan cara meningkatkan arus kas operasional, meningkatkan biaya produksi, menurunkan beban diskresioner untuk menghindari penurunan laba. Semua proksi manajemen laba riil mendukung hipotesis pada penelitian ini, kecuali biaya kombinasi manajemen laba riil. Ukuran perusahaan dan leverage tidak berpengaruh terhadap praktik manajemen laba riil di perusahaan manufaktur di Indonesia
The effect of accounting information systems, e-commerce, and social media with business strategy as a moderating variable on MSME performance in Karawang regency
Get PDFThis study aims to determine the effect of accounting information systems, e-commerce, and social media on MSME performance and the role of business strategy in moderating the effect of accounting information systems, e-commerce, and social media on MSME performance in Karawang Regency. This study uses a quantitative approach, the population in this study were all MSMEs in Karawang district in 2021, the sample in this study were 100 respondents with the sampling technique using purposive sampling technique. The data used in this study are primary data obtained from distributing questionnaires to respondents directly. The data analysis technique used is multiple linear regression analysis using SPSS 26 software. The results of the analysis in this study indicate that accounting information systems and social media have a positive effect on the performance of MSMEs in Karawang Regency, e-commerce has no effect on the performance of MSMEs in Karawang Regency, business strategy cannot moderate the effect of accounting information systems, e-commerce, and social media on the performance of MSMEs in Karawang Regency. This study provides implications for MSMEs in Karawang Regency by applying technology such as accounting information systems, e-commerce, and social media can improve the performance of MSMEs
Internal control, organizational culture on employee performance with accounting information system as intervening
Get PDFThe purpose of this study is to find out the influence of internal control and organizational culture on employee performance with accounting information system as intervening variables. The population in this study was employees of accounting and finance department in PT PG Rajawali I Unit PG Krebet Baru with a total of 45 people. This type of quantitative research. Data analysis used is multiple regression analysis by looking at the results of the coefficient of determination to determine the influence of intervening variables and descriptive statistical analysis. There are 7 hypotheses that can be formulated in this study. The results of the study are: 1) internal control has a positive and significant effect on employee performance; 2) organizational culture negatively and significantly affects employee performance; 3) accounting information system has a positive and insignificant effect on employee performance; 4) internal control has a positive and significant effect on accounting information system; 5) organizational culture positively and significantly affects accounting information system; 6) indirectly internal control through accounting information system has a positive and insignificant influence on employee performance and 7) indirectly the culture of the organization through accounting information systems has a positive and significant influence on employee performance
Evaluation of cash receipts and expenditure accounting information systems to improve internal control
Get PDFThis study aims to evaluate the information system,
particularly in cash receipts and disbursements, at Metro
Swalayan in Malang City. This research is qualitative with a
descriptive approach, meaning it will examine and describe the
phenomena being studied, whether social phenomena or those
derived from individual or group thoughts. The results of this
study indicate that the accounting information system for cash
receipts and disbursements at Metro Swalayan is not yet in
accordance with Mulyadi's theory and previous research. This
discrepancy is due to adjustments to operational needs. The
shipping and sales functions are combined with the cash receipts
function for efficienc
PENGARUH SISTEM INFORMASI AKUNTSNSI E-COMMERCE DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA DENGAN MOTIVASI BERWIRAUSAHA SEBAGAI VARIABEL MODERASI
Get PDFPeneliti ini memiliki tujuan untuk mengetahui pengaruh sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan terhadap minat berwirausaha dan peran motivasi berwirausaha dalam memoderasi pengaruh sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan terhadap minat berwirausaha studi kasus mahasiswa akuntansi di Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif, populasi pada penelitian ini yaitu mahasiswa akuntansi di Kota Malang tahun 2024, sampel pada penelitian ini yaitu 105 responden dengan teknik purposive sampling. Data yang digunakan pada penelitian ini yaitu data primer yang diperoleh dari penyebaran kuisioner kepada responden secara langsung. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan software SPSS 26. Hasil analisis pada penelitian ini menunjukan bahwa sistem informasi akuntansi berpengaruh positif terhadap minat berwirausaha pada mahasiswa akuntansi di Kota Malang, e-commerce dan pengetahuan kewirausahaan tidak berpengaruh terhadap minat berwirausaha pada mahasiswa akuntansi di Kota Malang, motivasi berwirausaha tidak dapat memoderasi pengaruh sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan terhadap minat berwirausaha pada survei mahasiswa akuntansi di Kota Malang. Penelitian ini memberikan implikasi bagi mahasiswa akuntansi di Kota Malang untuk menanamkan minat dan memulai kegiatan berwirausaha dengan menerapkan sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan
Financial distress analysis in banking: wich methods is the most accurate?
Get PDFThis study aims to analyze financial distress from several methods, Altman, Zmijewski, Grover, Springate, Ohlson, and CA-Score. The object of this research is banks that have been listed on the Indonesia Stock Exchange. The period in this research is from 2016 to 2020. This type of research is quantitative research with a descriptive approach. This research uses secondary data from banks’ financial statements. The sampling technique used the purposive sampling method and uses the calculation of the financial ratios of each method, while hypothesis testing uses the accuracy level and error type with Microsoft Excel. This study shows that the Altman method has an accuracy rate of 9.09%, the Zmijewski method has an accuracy rate of 9.09%, the Grover method has an accuracy rate of 90.91%, the Springate method has an accuracy rate of 0%, the Ohlson method and CA-Score has the same accuracy level of 100%. The Ohlson and CAScore method shows the most accurate method in predicting bankruptcy in banking companies. This research implies that the various existing method is expected to determine the most accurate method that can be applied in predicting financial distress in banking
The Effect of Accounting Information Systems, E-commerce, and Social Media with Business Strategy as a Moderating Variable on MSME Performance in Karawang Regency
Get PDFThis study aims to determine the effect of accounting information systems, e-commerce, and social media on MSME performance and the role of business strategy in moderating the effect of accounting information systems, e-commerce, and social media on MSME performance in Karawang Regency. This study uses a quantitative approach, the population in this study were all MSMEs in Karawang district in 2021, the sample in this study were 100 respondents with the sampling technique using purposive sampling technique. The data used in this study are primary data obtained from distributing questionnaires to respondents directly. The data analysis technique used is multiple linear regression analysis using SPSS 26 software. The results of the analysis in this study indicate that accounting information systems and social media have a positive effect on the performance of MSMEs in Karawang Regency, e-commerce has no effect on the performance of MSMEs in Karawang Regency, business strategy cannot moderate the effect of accounting information systems, e-commerce, and social media on the performance of MSMEs in Karawang Regency. This study provides implications for MSMEs in Karawang Regency by applying technology such as accounting information systems, e-commerce, and social media can improve the performance of MSMEs
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