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MANAJEMEN LABA DAN MOTIVASI MANAJEMEN Mayangsari, Sekar
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 2 (2001): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i2.2804

Abstract

This article address about earnings management. Earnings management is a kind of accounting manipulations besides income smooth­ing and creative accounting. Accounts manipulations have been matter of research, discussion and, even, controversy in several countries such as United States, Canada, United Kingdom, even in Indonesia especially during crisis period.The objective of this paper is to elaborate a general framework for earnings management and the management's motivations Besides that this article address the fact that accounting academics often have very different perceptions of earnings management than do practitioners and regulators Practitioners and regulators often see earnings management as problematic and in the need of immediate remedial action. Academics unwilling to believe that earnings management rise problem. The end of article, I purposed for future research in earnings management.
PENGARUH MANAJEMEN LABA TERHADAP FUTURE STOCK RETURN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERATING Uswati, Luluk; Mayangsari, Sekar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20, No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i2.80

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Tujuan penelitian ini adalah untuk menguji pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return dan juga untuk menguji asimetri informasi sebagai variabel moderating. Penelitian ini menggunakan variabel ukuran perusahaan sebagai variabel kontrol. Pengujian hipotesis digunakan karena merupakan studi yang menjelaskan fenomena dalam bentuk hubungan antara variabel. Data untuk penelitian ini diperoleh dari laporan tahunan perusahaan dan laporan keuangan di Bursa Efek Indonesia (BEI). Sampel yang digunakan dalam penelitian ini adalah 38 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang membagi dividen dari tahun 2010-2013. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan analisis dapat disimpulkan bahwa manajemen laba akrual memiliki pengaruh yang signifikan terhadap future stock return, sedangkan manajemen laba riil tidak berpengaruh pada future stock return. Asimetri informasi tidak terbukti sebagai variabel pemoderasi yang memperkuat pengaruh manajemen laba akrual dan manajemen laba riil terhadap future stock return.
PENGARUH AKUNTABILITAS, KOMPETENSI, PROFESIONALISME, INTEGRITAS, DAN OBJEKTIVITAS AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL MODERATING Elen, Trismayarni; Mayangsari, Sekar
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.046 KB) | DOI: 10.14710/jaa.10.1.68-92

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This research was to obtain empirical evidence on the influence of Accountability, Competence,Professionalism, Integrity, and Objectivity of Public Accountant to the quality of audit withindependence as Moderating Variable. The research was conducted by distributing questionnairesat several affiliated and non-affiliated registered public accountants located in Jakarta.Analysis model used to test the hypotheses was multiple linear regression, these analysis wasbased on valid questionnaires from 117 respondents. These research outcomes concluded thatthe accountability and integrity of partially significant effect on the quality of audit, while thecompetence, professionalism, and objectivity had no effect on audit quality partially. In addition, this research proved that accountability moderated by the independence significantly affected the quality of the audit, while the competence, professionalism, integrity and objectivity moderatedby independence had no significant effect on the quality of the audit.
THE IFRS ADOPTION: CONTRIBUTION TO VALUATION THEORY Mayangsari, Sekar
Journal of Economics, Business, and Accountancy | Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.20

Abstract

The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the information on IFRS adjustments is value relevant. This paper analyses value-relevance, incremental, and relative association of the effects of IFRS reconciliations reflected in earnings and owners’ equity, versus Indonesia GAAP measures. This study adopts a market value model, which relates a firm’s earnings to shareholders’ equity measured under Indonesia GAAP together with the respective IFRS reconciliation adjustment, to its market value, adding some firm specific factors to the regressions. This research uses regression to test the hypothesis. The results show that IFRS adjustments improve financial reporting quality and the capacity of financial statements to explain firm values, over and above the INDONESIA GAAP numbers. How- ever, the effect is not equally distributed given that they are more significant for larger firms. The research also reveals that the market places a high value on the earnings reconciliation adjustments but, in general, it appears that the IASB has had at least some success in provid- ing relevant information because it has the capacity to make a difference in investors’ deci- sions.
PENGARUH STRUKTUR KEPEMILIKAN, PERILAKU MANAJEMEN LABA, FREE CASH FLOW HYPHOTESIS DAN ECONOMIC VALUE ADDED: PENDEKATAN PATH ANALYSIS1 Wilopo, Wilopo; Mayangsari, Sekar
Journal of Indonesian Economy and Business Vol 17, No 4 (2002): October
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.083 KB)

Abstract

This paper investigates whether ownership structures, earnings management, growth opportunities, free cash flow hyphotesis are related to firm performance, as measured by economic value added. This paper use sample nonregulated companies during crisis period, 1998-2001. We find that during this period the management creates value. Our result also suggest that blockholders and free cash flow hyphotesis have indirect effects to economic value added through corporation policy, such as investing and financing. Interestingly, earnings management have direct effect to economic value added. These results imply that separation of management group ownership and control has significantly more negative relation to creating value in countries with low shareholders protection, as in emerging markets, whereas large blockholders have significantly more positive relation.Keywords: Ownership Structures, Earnings Management, Free Cash Flow Hyphotesis, Economic Value Added
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA PAJAK TERHADAP MANAJEMEN LABA DAN PERSISTENSI LABA Fajri, Achmad; Mayangsari, Sekar
Media Riset Akuntansi, Auditing dan Informasi Vol 12, No 1 (2012): April
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study was conducted to examine the effect of book tax-differences in indicating the earnings persistence by first testing whether the listed companies manage theirearnings to avoid losses. The number of samples used in this study is 79 firms to examine earnings management, and 26 firms to examine earnings persistence. The results show that samples manage their earnings to avoid losses. In addition, it is evident that the deferred tax expense and accruals jointly influence positively on the probability the company do earnings management. Partially large book-tax differences, operating cash flow, earnings and profit effect significantly on earnings persistence.The results also show that companies with large positive book tax differences are shown to have lower earnings persistence than firms with small book tax differences. Moreover, companies with large positive book-tax differences show that the persistence of accruals for future earnings is lower than small firms with positive book-tax differences.Keywords: earnings management, accounting profit, tax profit, operating cash flow
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT ( Studi Pada Perusahaan-Perusahaan Sektor Jasa di BEI) Aminah, Aam; Mayangsari, Sekar
Media Riset Akuntansi, Auditing dan Informasi Vol 11, No 1 (2011): April
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In their investment decision making process, investors need companies information to make any decision regarding their investment. Mostly, they only have the financial information. The using of the non financial information regarding social aspect which is popularly known as Corporate Social Responsibility (CSR) also can be used as additional information for the investment decision making.The purpose of the study is to examine the effect of the information of Corporate Social Responsibility disclosed in the companies annual reports on the Earning Response Coefficient (ERC). Analytical tool for the study is regression analysis OLS cross sectional with Ridge Regression model. The sample of the study consist of 38 annual reports 2008 and 2009 of the companies in telecomunications, banking and financial services and transportation business listed at the Jakarta Stock Exchange (BEI). The result of the study by using ridge regression show that there is no effect between CSR disclosures on ERC eventhough the study has already using BETA, PBV and Leverage variables. CSR disclosures didnt have any effect on ERC. Investors still have no confidence on any social information provided annualy by the companies for their investment decision making. Also CSR disclosures in services business still be assumed as less important compared to the disclosures in mining or manufactured business.Based on the result of the study, for the further study we suggest as follows: (1) the addition of sectors besides services business, adding more samples, and the extension of exposure period (2) Adding additional variables that can influence the ERC (3) Giving more weight on the disclosure detail level and its measurement must be follow any international development on CSR (such as Global Reporting Initiatives) that should be suited with Indonesian condition.Keywords : Corporate Social Responsibility (CSR) Disclosures, Earning Response Coefficient (ERC).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENDANAAN PERUSAHAAN: PENGUJIAN PECKING ORDER HYPHOTESIS Mayangsari, Sekar
Media Riset Akuntansi, Auditing & Informasi Vol 1, No 3 (2001): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v1i3.1764

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ArtIkel ini bertujuan untuk menguji pecking order theory, yaitu teori keuangan yang menyatakanbahwa perusahaan lebih cendening memilih pendanaan yang bemsal dari internal dibandingkan ekstemal. Dengan demikian urutan pendanaan tersebut dmulai dari laba ditahan, utang dan yang terakhir penerbitan ekuitas.Tujuan lain adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pedumbuhan, besaran pennahaan, profitabilitas, operating leverage, deviden pay-out ratio dan perubahan modal kola terhadap sumber pendanaan pennahaan manufaktur d Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang clgunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi it Indonesia.Penelitian ini menggunakan perioda 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan ada4ah perusahaan manufaktur. Sumber data yang digunakan diambil dal Capital Market Directory dan PACAP DATABASE MM-UGM.Hasil penelitian ini menunjukkan bahwa variabel-valabel yang secara statistis signifikan mempengaruhi kebijakan pendanaan ekternal adalah besaran perusahaan, profabilitas, struktur asset dan perubahan modal kerja. Hasil lain bahwa aktivitas-aktivitas yang seharusnya didanai dengan utang jangka panjang justru didanai dengan utang jangka pendek demikian pula sebaliknya. Kondisi ini sesuai dengan dugaan awal bahwa kebijakan pendanaan perusahaan-perusahaan di Indonesia lidakterencana dengan balk yang tercermin dengan banyaknya perusahaan yang collapse di saat krisis moneter yang mulai melanda Indonesia tahun 1997.
PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA Pudiwan, Ivana; Mayangsari, Sekar
Media Riset Akuntansi, Auditing & Informasi Vol 10, No 2 (2010): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v10i2.1019

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The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve companys financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committees member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented byfinancial ratio oflnsurance and Reinsurance Company also leverage and company measurement as control variable. Researcher using 25 insurance and reinsurance companies which are based on defined criteria, with research timeframe from the year of 2006 to 2008. The result of the research concluded that Audit Committee significantly influences financial performance of Insurance & Reinsurance Company and company measurement significantly influences financial performances of Insurance & Reinsurance Company. Risk Management Committee and leverage have not any influence on the financial performance of Insurance & Reinsurance Company. These facts indicate Audit Committee and company measurement could be applied in order to improve financial performance oflnsurance and Reinsurance Company.Keywords : Audit Committee, Risk Management Committee, Financial Performance
PERUBAHAN LINGKUNGAN DAN STRATEGI PROFESI AKUNTAN PUBLIK DALAM MENGHADAPI SCRIPLESS TRADING PASAR MODAL DALAM KAITANNYA PENCIPTAAN GOOD GOVERNANCE Mardiyah, Aida Ainul; Mayangsari, Sekar
Media Riset Akuntansi, Auditing & Informasi Vol 2, No 1 (2002): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v2i1.1770

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Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan juga telah dikeluarkan oleh pemegang otoritas pasar modal berkenaan dengan prinsip id.Disisi lain sistem perdagangan bursa juga mulai bergeser dengan mulai diperkenankannya perdagangan tanpa menggunakan warkat, yang kemudian dikenal dengan istilah scripless trading. Sistem id diharapkan dapat meningkatkan kinerja bursa serta merupakan bentuk kompromi terhadap perkembangan tehnologi yang dapat mengurangi kendala-kendala waktu dan ruang.Akhimya, artikel ini menunjukkan bahwa perkembangan fenomena yang ada id hendaknya ditangkap dengan baik oleh profesi akuntan publik yang berfungsi sebagai pihak ekstemal yang independen dan menyandang kepercayaan dari masyarakat. Pada akhimya akuntan harus selalu meningkatkan kemampuannya agar profesi id selalu mendapatkan kepercayaan dari masyarakat sebagai profesi yang kredibel, bukan sebaliknya.Kata Kunci : Good Corporate Governance, Scripless Trading, Akuntan publik.