Articles

PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN ARUS KAS OPERASI Wijayanti, Herlina; Irwandi, Soni Agus; Ahmar, Nurmala
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.582 KB) | DOI: 10.21831/economia.v10i1.4091

Abstract

Abstrak: Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam penelitian ini, manajemen laba nyata dengan pendekatan arus kas operasi proxy pada kinerja perusahaan dengan menggunakan indikator Return on Asset (ROA) dan Tobin Q. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang menggunakan kriteria pemilihan sampel. Metode penelitian ini menggunakan analisis deskriptif dan metode analisis statistik. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F, dengan tingkat signifikansi (?) dari 5 persen khususnya. Hasil analisis regresi untuk penelitian ini menunjukkan bahwa pendekatan manajemen laba nyata untuk efek arus kas operasi pada indikator kinerja perusahaan Return on Asset (ROA) dan tidak berpengaruh pada indikator kinerja perusahaan Tobin?s Q.   Kata Kunci: Manajemen laba riil, ROA, Tobin 's Q.   Abstrak: Influence of Real Profit Management on Company Performance with Operating Cash Flow Approach. Earnings management is an act that is not easy to avoid because of the impact of the use of the accrual basis in preparing the financial statements. In this study, real earnings management with operating cash flow approach proxies on firm performance using indicators Return on Assets (ROA) and Tobin?s Q. Sample used in this study is a manufacturing company using sample selection criteria. Methods this study uses descriptive analysis and statistical analysis methods. Hypothesis testing is performed using the t test and F test, with a significance level (?) of 5 persen. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on company's performance indicators Tobin?s Q.   Kata Kunci: Real earnings management, ROA, Tobin 's Q.
MANAJEMEN LABA, TINDAKAN PAJAK AGRESIF, DAN PERAN TATA KELOLA PERUSAHAAN: STUDI PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Pitoyo, Bayu Seno; Ahmar, Nurmala; Suyanto, Suyanto
ISLAMINOMICS Vol 9, No 1 (2019): Januari
Publisher : STES Islamic Village

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Abstract

This study examines the efffect of earnings Management on Aggressive Tax action with The Audit Committee, Institutional Ownership and Independent Commissioners are positioned as moderating variables. The sample data of this research are 96 companies in the time of 2012-2017 obtained from JII (Jakarta Islamic Index). The descriptive statistics were analyzed using Wrap PLS 0.6 program. Hypothesis testing is eximined by Structural Equation Model - Partial Least Square (SEM-PLS) using Wrap PLS 0.6 program.The finding of this study proves that earning management has an effect on aggressive tax action. Institutional ownership can moderate the effect of earnings management on aggressive tax action. Independent board commissioners can moderate the effect of earnings management on aggressive tax action. The audit committee cannot moderate the effect of earnings management on aggressive tax Action.
Pengaruh Manajemen Laba Akrual dengan Pendekatan Revenue Discretionary Model terhadap Kinerja Perusahaan Windharta, Sepriahangga Wahyu; Ahmar, Nurmala
TRIKONOMIKA Vol 13 No 1 (2014): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1329.81 KB) | DOI: 10.23969/trikonomika.v13i1.489

Abstract

Accrual earnings management is a form of manipulation of financial statements on the accrual components to increase its profit in order to look good in the investors perception. This research approach discretionary revenue published by Stubben in 2010 with two different formulas are conditional revenue models and revenue models to measure the accrual earnings management to be proxies to the performance of the company. The purpose of this study was to analyze the effect of accrual earnings management by discretionary revenue approach on firm performance in manufacturing companies listed on the Stock Exchange. The Results of analysis for this study were 1) Accrual earnings management is measured using a Revenue Model does not affect the Return On Asset. 2) Accrual earnings management is measured using a Revenue Model does not affect the Tobin’s q. 3) Accrual earnings management is measured using a Conditional Revenue Models effect on the Return On Asset. 4) Accrual earnings management is measured using a Conditional Revenue Models has no effect on Tobin’s q.
Pengaruh Manajemen Laba Akrual dengan Pendekatan Revenue Discretionary Model terhadap Kinerja Perusahaan Windharta, Sepriahangga Wahyu; Ahmar, Nurmala
Jurnal Trikonomika Vol 13, No 1 (2014): Juni 2014
Publisher : Jurnal Trikonomika

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Abstract

Manajemen laba akrual adalah suatu bentuk manipulasi laporan keuangan pada komponen akrual untuk meningkatkan laba perusahaan dalam rangka untuk terlihat baik dalam persepsi investor. Penelitian pendekatan pendapatan diskresioner yang dipublikasikan oleh Stubben pada tahun 2010 dengan dua formula yang berbeda adalah model pendapatan bersyarat dan model pendapatan untuk mengukur manajemen laba akrual menjadi proxy untuk kinerja perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen laba akrual dengan pendekatan pendapatan diskresioner pada kinerja perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek. Hasil analisis untuk penelitian ini adalah 1) Manajemen laba akrual diukur dengan menggunakan Model Pendapatan tidak mempengaruhi Return On Asset. 2) Manajemen laba akrual diukur dengan menggunakan Model Pendapatan tidak mempengaruhi q Tobin. 3) Manajemen laba akrual diukur dengan menggunakan formula Pendapatan Model efek pada Return On Asset. 4) Manajemen laba akrual diukur dengan menggunakan Model Pendapatan Bersyarat tidak berpengaruh pada Tobin’s Q.
The effect of accruals quality (Dechow & Dichev Model) on performance of manufacturing companies listed in Indonesia Stock Exchange period 2004 - 2010 Yulfitri Ayu, Megawati; Ahmar, Nurmala
The Indonesian Accounting Review Vol 3, No 02 (2013): TIAR - July 2013
Publisher : The Indonesian Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/203

Abstract

The objective of this study is to examine the effect of accruals quality toward companyperformance for manufacturing companies in Indonesian Stock Exchange 2004-2010.The companys performance as the dependent variable in this study is measured usingtwo indicators of the performance of the companys operations (ROAt+1) and marketperformance of companies (Tobin’s Q) and uses the size and leverage as a controlvariable. This study uses a purposive sampling method that retrieves all manufacturingcompanies in Indonesia Stock Exchange and with the result of 102 manufacturingcompany as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis isusing linear regression. The result of this study showed that accruals quality affectsthe companys performance if it is measured using indicators ROAt+1, but the accrualsquality does not affect the companys performance if measured using indicatorsTobin’s Q.
THE EFFECT OF EARNING PERSISTENCE TOWARD FINANCIAL PERFORMANCE OF LISTED BANKS IN INDONESIA STOCK EXCHANGE Choirina, Anggi; Ahmar, Nurmala
The Indonesian Accounting Review Vol 3, No 01 (2013): TIAR - January 2013
Publisher : The Indonesian Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/207

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Getting information about earnings is important for the parties who are interested in investmentin a company. The purpose of this study is to examine the earnings persistence effecttoward performance of Indonesian bank listed in Bursa Efek Indonesia (BEI), with company’ssize as control variable. This study use a sample of Indonesian bank listed in BEIfrom 2007 to 2010. Bank’s financial performance is measured using seven indicators, namelyCash and Bank to Total Deposits (CBTD), Loan to Total Deposits (LTTD), Equity to TotalAsset (ETTA), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Equity(ROE), and Return on Investment (ROI) as dependent variables. Earnings persistence as theindependent variable is the regression coefficient of Earning per Share at one year before t(EPSt-1) when it regressed toward EPSt. Bank size is used as control variable. The result ofregression model indicates that earnings persistence influence the performance of Indonesianbank listed in BEI. Of the seven measures of bank performance, only LTTD and ROE are notinfluenced by earnings persistence.
Perbedaan Persepsi Etis Mahasiswa Akuntansi terhadap Praktik Earnings Management ., Martin; Ahmar, Nurmala
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study investigates whether gender influences accounting students perceptions of earnings management. Earnings management is the practice of making discretionary accounting choices or timing operating decisions to move reported earnings toward a desired goal. In this research, earning management has 4 four indicators: type of manipulation, direction of manipulation, materiality, and intention. Prior research reveals wide disagreement among both students and business executives regarding the ethical acceptability of earnings management. Male and female accounting students from Surabaya were evaluated using thirteen items that indicate and describe earnings management practices. No differences were detected between the responses of the male and female students or between the working and non-working students. The result shows that the practice of earnings management is perceived similarly in all groups of students studied.
EKSPLORASI STRUKTUR KEPEMILIKAN SAHAM PUBLIK DI INDONESIA TAHUN 2004 - 2008 Shinta, Nendy Pramita; Ahmar, Nurmala
The Indonesian Accounting Review Vol 1, No 02 (2011): TIAR - July 2011
Publisher : The Indonesian Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/42

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It is assumed that the ownership structure reflects the proportion of right principal (owner).The purpose of this study is to explore the structure of shareholding companies listed inIndonesia Stock Exchange (ISE) during 2004 and 2008. Ownership structures are classifiedinto five ownership structures of managerial ownership, institutional ownership, individualownership, public ownership and government ownership. This study explores and analyzesthe five classifications of ownership structure, namely managerial ownership, institutionalownership, individual ownership, public ownership, and government ownership in publiccompanies listed in the Indonesian Capital Market Directory (ICMD). In 2004, there were330 public companies, in 2005 there were 339 public companies, in 2006 there were 343public companies, in 2007, 393 companies, and in 2008’ 397 public companies. Testing andanalysis used in this research is descriptive ANOVA test device, using the analyticalapproach and method of content interpretative analysis.
IDEALISME, RELATIVISME, DAN KREATIVITAS AKUNTAN Nurcahyo, Immanuel Oky; Ahmar, Nurmala
The Indonesian Accounting Review Vol 2, No 01 (2012): TIAR - January 2012
Publisher : The Indonesian Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/319

Abstract

Creativity and ethics have been the crucial factors that attract attention. These two factors are very important for the researchers to be researched recently. This study tries to find out the influence of idealism and relativism towards the accountants’ creativity. This took a controllable variable of job tenure and ages, and the variable of accountants, as the sample, were indicated by the gender and GPA. This main sample was mainly of the accountants in Surabaya and a controllable sample i e undergraduate accounting students at STIE Perbanas Surabaya. It employed the technique that is questionnaires distributed to the respondents. The analysis was conducted by using multiple regression analysis. Based on the data analysis; it was found that that idealism, of relativism, and job tenure affected the creativity. However, the age, gender, and GPA were found that they didn’t influence the creativity.
MODEL MANAJEMEN LABA STUBBEN, TATA KELOLA DAN NILAI PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI INDONESIA Gultom, Riris Rollyna; Ahmar, Nurmala
Prosiding Seminar Nasional INDOCOMPAC UKM dan Etika Bisnis
Publisher : Prosiding Seminar Nasional INDOCOMPAC

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Abstract

Implementasi IFRS secarra mandatory berdampak pada semakin bergesernya manajemen laba secara akrual.  Model Manajemen Laba Stubben merupakan solusi untuk mengukur manajemen laba. Tata kelola yang baik akan meningkatkan nilai perusahaan.  Riset ini menguji 43 data tahun perusahaan inndustri dasar dan kimia.  Pengujian dilakukan dengan uji analisis regresi berganda.  Hasil pengujian menunjukkan bahwa pengukuran tata kelola dengan pendekatan kepemilikan manajerial (KM), komite audit (KA), dewan komisaris (DK), dewan komisaris independen (DKI), berpengaruh terhadap nilai perusahaan. Model manajemen laba diuji dengan dua pendekatan revenue model dan discretionary model. Hasil riset menemukan bahwa keduanya berpengaruh terhadap nilai perusahaan.  Riset mendatang dapat melakukan pengujian lebih luas pada sektor industri yang lainnya agar diketahui konsistensi hasil, terutama terkait model pengukuran manajemen laba dengan model Stubben. Kata Kunci: Nilai perusahaan, Tata kelola, kepemilikan manajerial, komite audit, dewan komisaris, dewan komisaris independen, manajemen laba. The adoption of IFRS impact on the changing patterns of accrual earnings management. Stubben earnings Management Model is a solution to measure, earnings management.  Good Governance will increase firm value. This study testing 43 data firm-years based on chemical industry. Testing is done by testing multiple regression analysis. The test results showed that the measurement of governance with managerial ownership approach, audit committee, board of commissioner and the independence board, affect the firm value.  Earnings management model was tested with two approaches discretionary revenue models and revenue models.  Research results found that both affect the value of firm.  Future research can do more extensive testing for other industry that is known consistency of the results, especially related to earnings management measurement model with Stubben Model.. Keywords: enterprise value, corporate governance, institutional ownership, managerial ownership, the audit committee, board of directors, independent board, earnings management