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Journal : Jurnal Akuntansi Multiparadigma

Engaging in Earnings Management to Avoid Negative Earnings Subekti, Imam
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The purpose of this study is to investigate the earnings management behavior of companies listed in the Indonesia Stock Exchange (ISE). Specifically, the study investigates whether companies engaging in real earnings management or accrual management intent to avoid negative earnings; it also examines whether earnings management behavior supports efficient contracting or opportunistic behavior perspective. The sample of this study comprised 166 firm-years of manufacturing industrial sector during the period 2004 – 2005. Using multiple regressions, the study finds evidence that the companies engage in both earnings management, which are discretionary expenses (proxy of real earnings management) and accruals management. This evidence supports the studies of Graham, Harvey, & Rajgopal (2005) and Roychowdhury (2006).  Another result shows that the real earnings management conducted by the companies is efficient partially, while the accruals management is opportunistic.
DETERMINAN MINAT KEPERILAKUAN DAN PERILAKU MENGGUNAKAN SISTEM ENTERPRISE RESOURCE PLANNING Hardanti, Kurniasari Novi; Subekti, Imam; Mardiati, Endang
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.04 KB)

Abstract

Abstrak: Determinan Minat Keperilakuan dan Perilaku Menggunakan Sistem Enterprise Resource Planning. Studi ini bertujuan untuk menguji determinan minat keperilakuan untuk menggunakan sistem Enterprise Resource Planning (ERP) pada manajer dan karyawan PT PLN Distribusi Jawa Timur dengan menggunakan metode survei. Studi ini merupakan pengembangan model Theory of Planned Behaviour (TPB). Hasil studi menunjukkan bahwa kontrol perilaku persepsian, kegunaan persepsian, dan kompatibilitas memengaruhi minat dalam menggunakan sistem ERP. Selain itu, minat keperilakuan dan pengalaman menggunakan komputer berpengaruh terhadap perilaku untuk menggunakan sistem ERP. Analis sistem dan manajer seharusnya memastikan bahwa sistem yang diperkenalkan pada pengguna merupakan hal yang berguna.Abstract: Determinant of Behaviour Intention and Behaviour on Using Enterprise Resource Planning System. The purpose of this study was to examine effect of determinant of behaviour intention and behaviour on using Enterprise Resource Planning (ERP), by employing survey method. These determinants are developed from the Theory of Planned Behaviour (TPB) model. This research revealed that perceived behaviour control, perceived usefulness, and compatibility affected behavioural intention in using ERP system. Further, the behavioural intention and the experience of using computer affect behaviour in using ERP system. Systems analyst and manager should ensure that the ERP system introduced to the user is useful.
Co-Authors -, Rosidi Abdul Aziz Rani Abdul Ghofar Aditya Pramudita Ali I. Mukhsin Alshrife, Fouad Mohammed Andriyanto, Dicky Ari Fahrial Syam Asman B. Ranakusuma Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Dante S Harbuwono, Dante S Dante S. Harbuwono Dante Saksono Harbuwono, Dante Saksono Denissa Nadya Tiffany Dewiruna, Intansari Diah Martina, Diah Dono Antono Dyah Puspasari, Dyah Edhi Martono Edy Suandi Hamid Ellis Afri Zumaila Em Yunir, Em Endang Mardiati Esthika Dewiasty, Esthika Fajar Lazuardi Sofwan Fakhriyyah, Dewi Diah Fariz Hermawan Fuad, Aulia Gracia Masita Hari Hendarto, Hari Indah Putri Utami Inke Livia Jacobus Albertus Komarudin Achmad Krisdiantoro, Yuyut Krishna Adi Wibisana, Krishna Adi Kurniasari Novi Hardanti Laurentius A Pramono, Laurentius A Laurentius A. Pramono Laurentius Aswin Pramono Maksum, Umar Malawat, Fadli Fendi Malawat, Fadli Fendi Marcellus Simadibrata Meliana Octavia, Meliana Mohamad Fadhli Azhmi Murdani Abdullah Nadia Damayanti Nesi, Antonius Noval Adib Novita Ayu Chandra Dewi Novita Dewi ONIZ ULFA PERMATA Pradana Soewondo Pramuki, Ni Made Wisni Arie Pratiwi, Eva Fauzia Dian Prima Ramdani Ariesty Pringgodigdo Nugroho, Pringgodigdo Priyatna Bagus Susanto Purnamasari, Fitri Putri, Ronasari Mahaji Ramadhani, Ranita Rifqi, Robith Abdullah Rino Alvani Gani Rosidi Rosidi Sari Atmini Sarwono Waspadji Sidartawan Soegondo Slamet Suyono Suharko Soebardi Sulistianingtyas, Veronica Sutrisno sutrisno Taniawati Supali Totallia, Yayuk Tri J.E. Tarigan Unti Ludigdo Vajriyanti, Eva Wardani, Pramita Sukma Widya, Yeney Wismandari Wisnu Yeney Widya Prihatiningtias Yessica Natalia Yuro Bimo Kusumo Zaki Baridwan