42 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
No full textEarnings 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
No full textThis 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
Laba Akuntansi dan Klasifikasi Akuntansi untuk Menaksir Profitabilitas Perusahaan
No full textEarnings have information content to predict two benefits of equity investment earnings and cash flow from operation. And disaggregation earnings or net income into spesific components that the accounting profession's requires is important for assessing firm profitability. This study examine the predictive content of earnings and earnings disaggregations. The results demonstrate that earnings are a significant predictor of future earnings but does not a significant predictor of future cash flow, and does not support that earnings disaggregation improves profitability forecasts
The Effect of Corporate Governance on Earnings Management through Accounting Conservatism
No full textThis study aimed to analyze the influence of corporate governance on accounting conservatism, analyze the impact of corporategovernance on earnings management, analyze the effect of accounting conservatism and analyze the impact of corporate governance on earnings management through accounting conservatism. The sample in this study as many as 15 banks. Data were analyzed using path analysis. The analysis showed that corporate governance affect accounting conservatism. Corporategovernance effect on earnings management. Accounting conservatism effect on earnings management. Corporate governanceeffect on earnings management through accounting conservatis
The effect of company size on company profitability and company value : the case of manufacturing companies
No full textPurpose: Economic conditions have created a tough competition between companies in the industry. The large companies, seek to obtain, acquire, develop, utilize, maintain and disclose strategic resources to the fullest. The paper aims to examine the effects of company size to company profitability and corporate value. Design/Methodology/Approach: The article used random sampling analyzed by variable linearity assumption test. The population consists by manufacturing companies which are included in LQ 45 Index 2013-2015, during the period February 2013 until August 2015 for 6 consecutive years. There are as many as 25 companies in the sample. Findings: The result shows that firm size has strong influence to the determination of profitability and value of manufacturing companies in Indonesia, while profitability has no effect to their value, neither with company size through profitability to company value. This proves that together the size of the company and profitability have no influence on the value of the company, which is caused by profitability because of no effect on the value of the company. Practical Implications: The perception of investors on the level of corporate success is reflected through the value of the company. Increased corporate value due to high stock prices will make investors believe the prospects of the company in the future. Originality/Value: Results must be used by top management because in a highly competitive environment companies must choose the cheapest way in executing investment plans trying to maximize the value of the company.peer-reviewe
Internal Control Toward Accounting Fraud Tendency At Whole Bmt
No full textThis 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
No full textThis 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
No full textThis 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
