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Hasil Pencarian

Ditemukan 67 dokumen yang sesuai dengan query
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Lady Laurencia Budiantho
"ABSTRAK
Penelitian ini membahas mengenai pengaruh accrual reversal,yang terdiri dari
good accrual dan accrual estimation errorterhadap persistensi laba dan return
saham. Sampel penelitian adalah perusahaan non keuangan yang terdaftar di
Bursa Efek Indonesia dengan periode penelitian 2000-2012. Total observasi
dalam penelitian ini adalah 2.550. Hasil penelitian menunjukkan bahwa accrual
estimation error memiliki persistensi lebih rendah dibandingkan good accrual.
Penelitian ini tidak menemukan pengaruh komponen akrual terhadap return
saham.

ABSTRACT
This paper discusses about the effect of accrual reversal, which consist of good
accrual reversal and accrual estimation error on earnings persistence and stock
returns. The samples are non financial companies listed on Indonesia Stock
Exchange year 2000-2012. Total observations in this study are 2.550. The result
shows that accrual estimation errors have lower persistence than good accruals.
This study find no effect of accrual component on stock returns."
2014
S54429
UI - Skripsi Membership  Universitas Indonesia Library
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Syaulia Riskiana Tuasikal
"Penelitian ini bertujuan untuk menganalisis persiapan penerapan akuntansi akrual di Kementerian Pertanian serta untuk melihat kendala yang menghambat persiapan penerapan akuntansi akrual tersebut. Penerapan akuntansi akrual di Kementerian Pertanian ini didorong oleh adanya reformasi sektor publik dan Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan (SAP). Berdasarkan studi kasus yang dilakukan, ditemukan hambatan dalam proses persiapan penerapan akuntansi akrual yakni rendahnya mental birokrasi di Biro Keuangan dan Perlengkapan serta kurangnya perhatian Menteri dan Sekretaris Jenderal Kementerian Pertanian dalam persiapan penerapan akuntansi akrual.

This study aims to analyze the preparation on accrual accounting implementation in the Ministry of Agriculture as well as to see the obstacles that hinder the preparation of the accrual accounting implementation. Application of accrual accounting in the Ministry of Agriculture has been encouraged by the public sector reform and Government Regulation Number 71 Year 2010 concerning the Government Accounting Standards (GAP). Based on case studies carried out, it found the obstacles in the process of preparation of accrual accounting implementation are lower bureaucracy mental on Bureau of Finance and Equipment and the lack of attention of the Minister and the Secretary General of the Ministry of Agriculture in preparation for the accrual accounting implementation.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
S54157
UI - Skripsi Membership  Universitas Indonesia Library
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Imelda Kurnia
"Penelitian ini bertujuan untuk menguji hubungan antara kualitas akrual dan kualitas pengungkapan sebagai faktor risiko informasi dalam menjelaskan variasi time-series pada return saham portofolio. Dalam penelitian ini digunakan regresi time series pada excess return dengan menambahkan faktor kualitas akrual dan kualitas pengungkapan ke dalam Fama-French Three Factors Model. Sampel yang digunakan adalah perusahaan pada industri manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2006 – 2012. Hasil penelitian menunjukkan bahwa baik kualitas akrual dan kualitas pengungkapan merupakan faktor risiko informasi yang signifikan dalam model asset pricing. Hubungan antara kualitas akrual dan kualitas pengungkapan bersifat positif yang berarti perusahaan yang memiliki kualitas akrual yang baik juga memiliki kualitas pengungkapan yang baik. Selain itu, hasil dari penelitian ini membuktikan bahwa kualitas akrual dan kualitas pengungkapan merupakan faktor risiko informasi yang bersifat subsitusi dalam menjelaskan variasi time-series pada return saham portofolio.

This study aims to examine the relationship between the quality of accrual and the quality of disclosure as a information risk factor in explaining the time-series variation in stock return portfolios. This study used the time series regression on excess return by adding accrual quality factor and disclosure quality factor to the Fama-French Three Factor Model. The sample used were companies on the Indonesian Stock Exchange manufacturing industry in 2006 - 2012. This study concludes the quality of accruals and the quality of disclosure are both significant information risk factors in asset pricing model. This study finds a positive relation between the quality of accrual and the quality of disclosure have a positive nature which means that firms with good quality of accruals also have good quality of disclosure. Furthermore, the research also finds that the quality of accrual and the quality of disclosure act as a substitute information risk factors in explaining time series variation on the stock return portfolios."
2014
S54122
UI - Skripsi Membership  Universitas Indonesia Library
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Laskar Rianto
"Inventory turnover is a simple accounting analysis method seldom used by the user of Indonesian governmental organization’s financial statement due to lack of accrual information in the past. The opportunity for the application of this analysis arrived in 2015 along with the implementation of accrual accounting basis by the Indonesian government. This study observes the Indonesian ministry/agency (MA) inventory management focusing on the inventory average flow time, during the 2017 and 2018 period. The study shows that among 86 MAs, 62 MAs have desired average flow time. The other 24 MAs have high average flow time with 12 of them also have unstable average flow time. While several MAs disclosed information related to their average flow time, most MAs did not. Thus, they failed to communicate their conditions to their stakeholders. The average flow time can be used as a starting point for the managers, auditors, and other stakeholders to further analyze government inventory management. Better inventory management can reduce costs and improve the government planning process. Therefore, the government may be capable of allocating their budget for other programs or activities to deliver higher value for the public."
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
332 JTKAKN 5:2 (2019)
Artikel Jurnal  Universitas Indonesia Library
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Ayu Permata Dita
"ABSTRAK
Laporan magang ini membahas proses audit atas akun akrual dan provisi pada laporan keuangan PT Permata untuk periode yang berakhir pada periode 31 Desember 2015 oleh KAP APD. Proses audit dilakukan mencakup tahap perencanaan, tahap audit lapangan, sampai tahap penyelesaian dan pelaporan audit. Berdasarkan hasil audit, disimpulkan bahwa akun akrual dan provisi maupun laporan keuangan PT Permata secara keseluruhan telah disajikan secara wajar dan bebas dari salah saji material. Auditor mengeluarkan opini wajar tanpa pengecualian atas laporan keuangan PT Permata. Audit yang dilakukan oleh KAP APD telah sesuai dengan standar audit dan teori yang berlaku di Indonesia.

ABSTRACT
This report explains audit process on accrual and provision accounts of PT Permata for financial statement period ended 31 December 2015. The audit process performed consist of audit planning, field work, until completion and reporting audit. Based on the audit, it was concluded that accrual and provision accounts, and overall financial statement of PT Permata had been fairly presented free from material misstatements. KAP APD gave an unmodified opinion to PT Permatas financial statement. The audit, performed by KAP APD had also been agreed to audit standard and theories adopted in Indonesia.
"
2016
TA-Pdf
UI - Tugas Akhir  Universitas Indonesia Library
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Yulianti
"Penelitian ini dimaksudkan untuk menguji kemampuan Beban pajak tangguhan dalam memprediksi manajemen laba di Indonesia. Lebih lanjut penelitian ini akan membandingkan kemampuan beban pajak tangguhan dibandingkan dengan metode akrual yang selama ini digunakan sebagai pengukur manajemen laba.
Berdasarkan penelitian Philips, Pincus, Rego (2003), pengukur manajemen laba yang digunakan dalam penelitian ini ditentukan berdasarkan pendekatan distribusi pendapatan. Hasil penelitian atas perusahaan-perusahaan yang terdaftar di BET dalam kurun waktu 1999 - 2002 menunjukkan terjadinya ketidaknormalan dalam distribusi laba, dimana jumlah perusahaan yang melaporkan laba kecil (small prafit firms) jumlahnya di atas ekspektasi, sementara perusahaan yang melaporkan kerugian kecil (small loss firms) jumlahnya di bawah ekspektasi. Dengan demikian small profit firms dianggap melakukan sebagai pengukur perusahaan yang melakukan manajemen laba yang lebih tinggi (dibandingkan small loss firms).
Model Regresi Probit digunakan untuk menganalisa hubungan Behan pajak tangguhan dan Akrual dengan probabilitas perusahaan melakukan manajemen laba untuk melewati earnings threshold. Variabel indepanden akrual diukur dengan menggunakan tiga model akrual, yaitu Total Accruals (Healy, 1985), Aloded Jones Model (1995) dan Forward Looking Model (Dechow, 2003).
Hasil penelitian ini memberikan bukti bahwa Beban pajak tangguan dan ketiga model aknal memiliki pengaruh positif dan signifikan terhadap probabilitas perusahaan melakukan manajemen laba untuk menghindari kerugian. Artinya semakin besar nilai variabel Beban pajak tangguhan dan Akrual perusahaan, semakin besar probabilitas perusahaan tersebut melakukan manajemen laba. Dari tiga model yang digunakan dalam penelitian ini, variabel Beban pajak tangguhan memiliki signifikansi yang sama dengan model Total Akrual tetapi menunjukkan signifrkansi yang lebih tinggi dibandingkan kedua model Discretionary Accrual. Hal ini menunjukkan bahwa Beban pajak tangguhan dapat dijadikan alternatif terhadap model akrual dalam menjelaskan fenomena manajemen laba di sekitar earnings threshold.
Selain melihat kemampuan Beban pajak tangguhan dalam memprediksi manajemen laba yang dilakukan untuk menghindari pelaporan kerugian, penelitian ini juga dimaksudkan untuk melihat kemampuan Beban pajak tangguhan dalam memprediksi manajemen laba secara umum. Pengujian dilakulan dengan melakukan regresi antara faktor-faktor yang menyebabkan manajemen laba dengan Beban pajak tangguhan dan Akrual. Faktor-faktor yang dianggap mempengaruhi manajemen laba adalah ukuran (size) perusahaan, besarnya kantor akuntan publik yang mengaudit perusahaan, profitabilitas, pertumbuhan (growth) dan besarnya hutang (debt) perusahaan.
Hasil penelitian menunjukkan bahwa faktor-faktor penyebab manajemen laba ini tidak dapat menjelaskan variasi yang terjadi pada Beban pajak tangguhan. Sementara faktor-faktor tersebut dapat menjelaskan ketiga model akrual secara signifikan. Penemuan ini menunjukkan penggunaan beban pajak tangguhan sebagai pengukur manajemen laba secara umum masih diragukan.

This study is intended to investigate whether the Deferred Tax Expenses analysis can be employed to predict earnings management in Indonesia. Furthermore this research will compare the Deferred Tax Expenses method and the accrual method as the proxy of Earnings Management.
Consistent with Phillips, Pincus and Rego's Research, earnings management proxy used in this study is based on earnings distribution approach. The result on listed companies at the TSX during 1999 - 2002 show abnormality in earnings distribution, whereas total small profit firms are above expectations, meanwhile total small loss firms are the opposite. Based on these finding, small profit firms are used as the proxy for earnings management firms (compared to small loss firms).
Profit regression model is used to analyze the relation between Accrual and Deferred Tax Expenses with the probability of earnings management. The Accrual variable is measured using three accrual models: Total Accruals (Healy, 1985), Modified Jones Model (1995), and Forward Looking Model (Dechow, 2003).
This study finds that Deferred Tax Expenses and the three accrual measures have positive and significant impacts on the probability of earnings management to avoid losses. This means the bigger the value of Accrual and Deferred Tax Expenses the bigger the probability of earnings management practices. Of the three models used, the Deferred Tax Expenses variable has similar significances compared to Total Accrual model and higher significances compared to the Discretionary Accrual models. This shown that Deferred Tax Expenses can be used as an alternative to Accrual Models in explaining the earnings management phenomena around the earnings threshold.
Asides analyzing the use of Deferred Tax Expenses in predicting earnings management to avoid losses, this, study also focused on analyzing the capability of Deferred Tax Expenses as earnings management's proxy on general basis. Testing was done using regression between factors that affected earnings management with Accrual and Deferred Tax Expenses. Factors considered to affect earnings management are company size, external auditors, profitability, growth, and total debt.
This study shows that these factors can't explain the variation of Deferred Tax Expenses. Meanwhile it can be used to explain the three-accrual models significantly. This finding suggests that the use of deferred tax expenses as a proxy in earnings management in general basis is still in doubt.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2004
T18816
UI - Tesis Membership  Universitas Indonesia Library
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"Based on iron law of accrual accounting reverse and the articulation of balance sheet and income statement, biased assumption reflected in earnings are also reflected in net assets values. Therefore, managers' ability to optimistically bias earnings decreases with the extent to which net assaet are already overstated on the balance sheet, relative to a neutral applications of SAK. On the other hand, market incentives are so strong that managers will try hard to meet or beat earnings expectations by reporting larger positive or smaller negative earnings surprises. This research finds the likelihood of reporting larger positive or smaller negative earnings surprises increases wiht the extent to which net assets are already overstated on the balance sheet. This result might indicate that (1) the frims are in the growth stage with heavy assets invetment, or (2) managers tend to optimistically bias earnings from period to period and those biases are greater that the accrual reverse of that period."
657 JATI 7:2 (2008)
Artikel Jurnal  Universitas Indonesia Library
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Lili Indrawati
"ABSTRAK
Accrual Government Accounting Standards (SAP) is a government accounting standard that records and acknowledges transaction, at the time the contract of transaction occur, regardless of the receipts or payment of cash and cash equivalents. The issuence of Government Regulation (PP) no 71 year 2010 concerning SAP revising PP 24 year 2005 concerning SAP, hence both central government and also regional are obliged to apply accrual based accounting during accounting and preparation of financial report. Based on this, the purpose of this study is to determine what factors affect the succes of the accrual-based SAP application in the units of Bandung State Polytechnic. This research is conducted by qualitative method with emphasis on interpretive approach. Data analysis is carried out through three steps, namely: 1) Data collection, 2) Data redustion, 3) Data presentation, and 4) Decesion making or verification. The result showed that: 1) The environment/condition oriented to the application of accrual accounting is very supportive; 2) existing regulation can be applied without constraints; 3) human resources are competent; 4) software help completion of work; 5) the existing hardware already supports and in accordance with the software; 6) financial statement can be completed and sent on time."
Bandung: Jurusan Akuntansi Politeknik Negeri Bandung, 2018
330 EKSP 10:1 (2018)
Artikel Jurnal  Universitas Indonesia Library
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Fransisca Reni Retno Anggraini
"ABSTRAK
Artikel ini bertujuan untuk menguji hubungan antara komponen regulasi pasar modal yang diidentifikasi oleh LaPorta et a/. (2006) dan atribut-atribut /aha yang diidentifikasi oleh Francis et al. (2004). Sampel yang digunakan adalah perusahaan-perusahaan yang terdaftar di pasar modal dari 29 negara yang diidentifikasi oleh LaPorta et al. (2006) dengan periode laporan keuangan yang berakhir pada tanggal 31 Desember. Terdapat tujuh kelompok hipotesis yang dirumuskan dan diuji dengan menggunakan uji Rank Spearman. Hasil pengujian menunjukkan bahwa ada hubungan yang kuat antara sebagian kecil komponen
regufasi pasar modal dan atribut-atribut laha, kecuali kerataan, relevansi ni/ai, dan ketepatwaktuan laba. Penelitian ini juga menemukan bahwa ada hubungan non-linear antara atribut-atribut laha dan komponen regulasi pasar modal. Penelitian ini memberi dua kontribusi, pertama, bagi literatur akuntansi internasional, penelitian ini memperluas penelitian sebelumnya (yaitu Ali and Wang 2000; Ball et al. 2000; dan Boonlert-U-Thai et al 2006) dan juga mengkonfirmasi penelitian sebelumnya (yaitu Francis etal. 2004; Hail and Leuz 2006; and Boonlert-U-Thai etal. 2006). Kedua, bagi regulator pasar modal, penelitian ini menunjukkan manfaat dari regulasi pasar modal untuk meningkatkan kualitas pelaporan keuangan.

Abstract
The purpose of this paper is examining assosiation between components of security market regulation which identified by LaPorta et al. (2006) and earnings attributes which identified by Francis et al. (2004). The sample are firms which are listed in stock exchange of 29 countries identified by LaPorta et al. (2006) with financial statement periods ended at December 31'1
? Seven groups of hypothesis regarding the association
between characteristics of security market regulation and earnings attributes are suggested and tested using Rank Spearman Test. The results suggest strong association between the minor part of security market regulation components and earnings attributes, except the smoothness, value relevance, and timeliness earnings. This study find that there is non-linear correlation between earnings attributes and components of security market regulation. This study gives two contributions. First, to the international accounting literature, this study extends prior studies (i.e. Ali and Wang 2000; Ballet al. 2000; and Boonlert-U-Thai etal. 2006) and it also confirms the prior studies (i.e. Francis et al. 2004; Hail and Leuz 2006; and BoonlertU- Thai etal. 2006). Second, to the capital market regulator, this study shows the benefit of security market regulation in order to increase the quality of financial reporting."
[Fakultas Ekonomi UI; Universitas Sanata Darma, Universita Sanata Darma], 2010
J-pdf
Artikel Jurnal  Universitas Indonesia Library
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Eliza Fatima
"Penelitian ini bertujuan untuk mengkaji standar akuntansi nasional pada periode sebelum dan sesudah konvergensi IFRS untuk menentukan apakah standar tersebut menjadi bersifat lebih principles-based. Hasil menunjukkan bahwa jumlah karakteristik rules-based meningkat signifikan pada standar akuntansi nasional Hong Kong, Malaysia, Indonesia dan Singapura pada periode 1999-2013. Perbandingan antara tingkat karakteristik rules-based pada standar akuntansi nasional dan IFRS menunjukkan bahwa standar di Indonesia, Malaysia, dan Singapura tidak berbeda signifikan dengan IFRS. Hong Kong, dilain pihak, memiliki tingkat karakteristik rules-based yang lebih tinggi secara signifikan dibandingkan IFRS.Pengujian empiris menunjukkan bahwa terdapat asosiasi positif antara standar yang bersifat principles-based dan manajemen laba akrual. Asosiasi positif ini melemah ketika perusahaan diaudit oleh auditor yang berkualitas tinggi. Hasil penelitian juga menunjukkan bahwa manajemen laba riil dengan menggunakan aktivitas produksi atau kombinasi pengeluaran SGA dan aktivitas produksi menjadi lebih tinggi dalam konteks standar yang bersifat rules-based. Auditor yang berkualitas tinggi tidak berpengaruh terhadap keputusan manajemen untuk menggunakan manajemen laba riil dalam konteks standar yang bersifat rules-based. Manajemen laba akrual tidak berbeda signifikan pada tingkat proteksi investor yang berbeda ketika standar akuntansi bersifat principles-based.Tingkat proteksi investor memperkuat dampak standar rules-based terhadap keputusan manajemen untuk menggunakan aktivitas produksi atau kombinasi pengeluaran SGA dan aktivitias produksi untuk mencapai target laba.

The objective of this study is to examine national accounting standards prior to and after IFRS convergence to determine whether those standards are moving towards relatively more principles based standards. The results indicate that the number of rules based characteristics contained in the national standards of Hong Kong, Indonesia, Malaysia and Singapore increases significantly in the period of 1999 through 2013. Comparison of the level of rules based characteristics between national standards and IFRS reveals that the level of rules based characteristics contained in the standards of Indonesia, Malaysia, and Singapore is not significantly different from those of IFRS. Hong Kong, however, has significantly more rules based characteristics compared to IFRS.Empirical tests show that there is a positive association between principles based standards and accruals earnings management method. This positive association is weaker in firms audited by high quality auditors compared to firms audited by low quality auditors. With regard to real earnings management, this study provides evidence of higher real earnings management using production activities or a combination of SGA expenditures and production activities in the context of relatively more rules based standards. However, high quality auditors does not influence managers rsquo tendency to engage more in real earnings management as the accounting standards become relatively more rules based. Accruals earnings management are not significantly different for firms operating in strong versus weak investor protection as the accounting standards get relatively more principles based.In contrast, evidence on the incremental effect of investor protection regime on firms real earnings management is found on real earnings management through production activities or a combination of SGA expenditures and production activities."
Depok: Universitas Indonesia, 2017
D2337
UI - Disertasi Membership  Universitas Indonesia Library
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