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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Maslahah : Jurnal Hukum Islam dan Perbankan Syariah JDM (Jurnal Dinamika Manajemen) Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal Indonesian Journal of Auditing and Accounting
Indra Wijaya Kusuma
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
ANTI-CORRUPTION DISCLOSURE AND EARNINGS MANAGEMENT: A CASE IN INDONESIAN CAPITAL MARKET Aprilia Nur Khasanah, Putri Dwi; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 1
Publisher : UI Scholars Hub

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This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization of attitudes and behaviors with integrity in creating a business climate with integrity, fairness, and high competitiveness.
PREDICTIVE VALUE OF OTHER COMPREHENSIVE INCOME: EVIDENCE FROM ASEAN Rahayu, Puji; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 2
Publisher : UI Scholars Hub

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This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ future performance. The results confirm that as relevant information, other comprehensive income and its disclosure have predictive value. In addition, other comprehensive income which interacted with disclosure of other comprehensive income resulted predictive value only for one year ahead. Furthermore, other comprehensive income components which belongs to fair value level 1 and 2 have predictive value because it uses market-based input. Meanwhile, other comprehensive components which belong to fair value level 3 only have predictive value for one year ahead because it uses unobservable input that can ­­lead to higher subjectivity.
MANAJEMEN LABA DENGAN CLASSIFICATION SHIFTING: PENGUJIAN LABA USAHA DAN POS LUAR BIASA (STUDI EMPIRIS DI NEGARA-NEGARA ASEAN) Wulandari, Soliyah; Kusuma, Indra Wijaya
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
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Earnings management using classification shifting is interesting because many previous researches have shown that analyst and investors pay more attention to core earnings (investors give low weight on transitory earnings). Extraordinary items are transitory items or irregular items and their allocation require management subjectivity, thus allowing management to exercise classification shifting using extraordinary items to increase core earnings. This research aims to detect earnings management through classification shifting by classifying core expenses as extraordinary items to increase core earnings. Samples of this research obtained with purposive sampling from all companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. Final samples are 126 observations from 2004 until 2008. Data analysis was performed using multiple regressions. Results show that extraordinary items current year are positively associated with unexpected core earnings this year, but extraordinary items this year are also positively associated with unexpected change in core earnings in the following year. This research does not provide empirical support for classification shifting by companies listed in the capital markets of Indonesia, Malaysia, Singapore, Philippines, Thailand, and Vietnam. An unexpected increase in core earnings is more consistent with real economic improvements.
PERANAN FEEDBACK DALAM MENGOPTIMALKAN PELATIHAN PENUGASAN REVIEW PENGENDALIAN INTERN: EKSPERIMEN DENGAN KERANGKA TEORI KOGNITIF Nurim, Yavida; Kusuma, Indra Wijaya; Supriyadi, Supriyadi; Nahartyo, Ertambang
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 1
Publisher : UI Scholars Hub

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Based on cognitive theory, this study aims to compare between outcome feedback and explanatory feedback in the acquiring of internal control review task knowledge and performance. Both of feedbacks serve different review mechanism, so it will influence auditor’s judgment process. This study uses experimental method, involving undergraduate accounting students as participants as a proxy for inexperienced auditors. The result implies that training should enhance the optimum knowledge acquisition because the appropriateness of training method will encourage optimum auditor’s performance in internal control review.
Co-Authors - Frendy - Frendy Amril Arifin Aprilia Nur Khasanah, Putri Dwi Arin Pranesti Arum Prastiwi Dewi Kusuma Wardani Dewi Kusuma Wardani Dian Indri Purnamasari Ertambang Nahartyo EVY RAHMAN UTAMI Faisal Faisal Fazli Syam BZ Hanik Susilawati Muamarah Ihda Arifim Faiz Imam Subekti Izzul Islam Noor Mustain Khasanah, Putri Dwi Aprilia Nur Mukti, Meliani Mutmainnah Naila Rizki Salisa Nurim, Yavida Priskila Adiasih Puji Rahayu Putri Dwi Aprilia Nur Khasanah Rahayu Putri Agustina Rahayu, Puji Retty Novianty Rizqi Amalia Romadhon, Fitri Shinta Rahma Diana Soeprajitno, Raden Roro widya Ningtyas Soliyah Wulandari Supriyadi Supriyadi Tri Utami Utpala Rani Vince Ratnawati YAVIDA NURIM YAVIDA NURIM Yeni Kuntari Yeni Kuntari Yoyo Hambali