Articles
<![CDATA[AKUNTANSI INTERNASIONAL DAN PENGAJARANNYA ]]>
<![CDATA[INDRA WIJAYA KUSUMA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 2 No 3 (2000): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v2i3.497
<![CDATA[Akuntansi internasional merupakan suatu bidang baru yang belum banyak dipahami oleh kalangan akademis. Sebagai suatu bidang baru, akuntansi internasional perlu mendapat pemasaran yang lebih luas agar bidang ini dapat berkembang secara lebih besar sejalan dengan berkembangnya bisnis di level internasional. Salah satu cara pemasaran bidang ini yang paling efektif adalah melalui jalur pendidikan tinggi. Pengajaran akuntansi internasional akan sangat membantu upaya ini disamping menyiapkan lulusan yang memahami dimensi internasional dalam akuntansi. Hal ini penting bagi lulusan bila mereka bekerja pada perusahaan yanh terekspose dengan urusan internasional. Pembahasan dalam tulisan ini akan dibagi menjadi 2 bagian. Dalam bagian pertama akan dibahas mengenai bidang akuntansi internasional secara umum dan pengajarannya. Dalam bagian kedua, akan dibahas buku terjemahan dari Choi dan Mueller yang sementara ini merupakan buku teks akuntansi internasioanl satu-satunya yang berbahasa Indonesia.]]>
<![CDATA[DAYA BANDING KINERJA KEUANGAN INTERNASIONAL ]]>
<![CDATA[INDRA WIJAYA KUSUMA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v3i1.514
<![CDATA[Standar dan praktik akuntansi yang berbeda antar negara menyulitkan investor untuk menganalis dan membandingkan kinerja keuangan internasional. Laba dan kinerja keuangan lainnya menjadi tidak komparabel antar perusahaan yang ada di berbagai negara. Oleh karena itu, diperlukan suatu upaya untuk meningkatkan daya banding kinerja keuangan internasional. Tulisan ini bertujuan untuk mengungkap permasalahan yang timbul dalam membandingkan dua buah kinerja keuangan perusahaan dari dua negara yang berbeda khususnya dlam hal praktik akuntansi yang berlaku dan memberikan solusi untuk mengatasi masalah ini. Untuk keperluan tersebut, maka berturut-turut dibahas mengenai perbedaan GAAP, harmonisasi versus standardisasi, proses rekonsiliasi, dan beberapa penelitian empiris di bidang ini.]]>
<![CDATA[PREDIKSI KEMAMPUAN PERUSAHAAN PADA MASA KRISIS: PERBANDINGAN JUDGMENT DENGAN STATISTIK ]]>
<![CDATA[INDRA WIJAYA KUSUMA]]>;
<![CDATA[YAVIDA NURIM]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v4i3.555
<![CDATA[This study examines the accuracy of capability of companies to survive during the Indonesia monetary crisis in 1997-1999. Several studies have developed models to predict the bankcrupty of firms and found that some financial ratios are useful in predicting the possibility of bankcrupty. This study uses those ratios that have been proved useful in predicting bankcruptcy to predict the survival of Indonesian companies during the crisis. in addition, this study also uses human prediction. Research on comparing human prediction and statistics methods in the auditing areas have found that human is superior in prediction because human possesses human information processing which consider other data (besides financial data) in prediction. The results show taht human prediction is inferior in predicting companies' capability to survive the crisis and work experience affects the accuracy of the human judgment prediction. However, the study also shows that some ratios that are preferably used by human in predicting are consistent with the ratios used in previous studies. The potential bias in this study may be causes by the subjects (human) who participated in the field experiment. Future study is needed to use subjects who are financial or credit analysts in order to have better human prediction results.]]>
<![CDATA[AKUNTANSI KEPERILAKUAN DALAM JURNAL BEHAVIORAL RESEARCH IN ACCOUNTING (BRIA) ]]>
<![CDATA[INDRA WIJAYA KUSUMA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v5i2.560
<![CDATA[Penelitian akuntansi keperilakian merupakan topik yang banyak diminati orang akhir-akhir ini. Sebagai suatu alternatif penelitian akuntansi, topik akuntansi keperilakuan menaawrkan suatu nuansa baru yang berbeda dengan penelitian pasar modal yang efisien. Tulisan ini mengulas perkembangan penelitian akuntansi keperilakuan, khusunya tulisan dalam jurnal Behavioral Research in Accounting (BRIA). Pengklasifikasian penelitian akuntansi keperilakuan mengikuti pengklasifikasian menurut Birnberg dan Shields (1989) yang membahas 5 aliran (isu) utama dalam akuntansi keperilakuan.]]>
<![CDATA[The Moderating Effect of Earnings Management and Dividend Policy on Relationship Between Corporate Governance and Institutional Foreign Ownership ]]>
<![CDATA[Arin Pranesti]]>;
<![CDATA[Indra Wijaya Kusuma]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i3.18096
<![CDATA[This study aims to examine the effect of corporate governance on institutional foreign ownership with earnings management and dividend policy as moderating variable. Previous research tends to be done in developed countries. In addition, prior research that examined the relationship between corporate governance and foreign institutional ownership is relatively inconclusive. Kim (2015) concluded that although some prior studies have found a correlation between corporate governance and institutional foreign ownership, there has been no research that explains the causality relationship. This study uses a corporate governance index that formed through the results of factor analysis test. The results of statistical tests indicate that corporate governance can be used as a good signal to pursue external parties that imply the company that has a good oversight mechanism. Interaction testing results between earnings management and corporate governance imply that foreign institutional investors tend to rely on corporate governance signals. In contrast, the interplay of dividend and corporate governance policies shows significant results. Therefore, it can be concluded that companies that have good corporate governance and dividend policies can reduce the conflict of interest between agents and principals tend to attract foreign institutional investors to invest in the company]]>
<![CDATA[Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries ]]>
<![CDATA[Dewi Kusuma Wardani]]>;
<![CDATA[Indra Wijaya Kusuma]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 14, No 1 (2012): January - April ]]>
Publisher : <![CDATA[Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/gamaijb.5437
<![CDATA[This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies. A positive relation between earnings management and future profitability reveals that earnings management is informational. However, negative a relation between earnings management and future profitability indicates that earnings management is opportunistic. This study uses data from the OSIRIS database. Four hundred and eighty five (485) companies from the Philippines, Indonesia, Malaysia, Singapore, and Thailand are used as a sample. This study focuses on 2 types of earnings management: (1) accrual earnings management and (2) real earning management. Modified Jones model is used for the accrual earnings management. Real earnings management follows Roychowdury (2006). The results show that the characteristics of earnings management are not consistent. Real earnings management is informational in Thailand, but opportunistic in Indonesia. Accruals earnings management is informational in the Philippines, but opportunistic in Malaysia. Country factors such as culture may explain the inconsistency of the results in ASEAN.Keywords: accruals earnings management; ASEAN countries; future profitability; informational; opportunistic; real earnings management]]>
<![CDATA[The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (gri) Based Environmental Disclosure ]]>
<![CDATA[- Frendy]]>;
<![CDATA[Indra Wijaya Kusuma]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 13, No 2 (2011): May-August ]]>
Publisher : <![CDATA[Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/gamaijb.5488
<![CDATA[Business entities are able to exert their influence on particular stakeholders for the benefit of their interest by managing the information they disseminate to the public, particularly if there is no regulation on such issue in place. Accordingly, the extent of accounting information disclosed to the public, specifically voluntary environmental information, is determined by the internal characteristics of the business entities. The objective of this research is to test the financial, non-financial, and corporate governance attributes of Indonesian public companies which contribute to the extent of environmental information disclosure in Indonesia. This research measured the extent of Indonesian public companies’ environmental disclosure using Environmental Disclosure Index (EDI) as a dependent variable. The index is developed from the parameters under environmental protocols of the Global Reporting Initiative (GRI) G3 framework. Samples of 35 Indonesian public companies are purposively chosen for each of the year from 2005-2008 to form a total of 140 observations.The testing results conclude that size of company, economic performance, and industry sensitivity positively affect environmental disclosure. This research is limited by an assumption that Indonesian public companies employ annual report as the primary means to publicize financial and non-financial information to public. ]]>
<![CDATA[Do Income Smoothing Practices Explain the Lower Earnings-Price Ratio of Japanese Firms Compared to Those of the U.S. Firms? ]]>
<![CDATA[Indra Wijaya Kusuma]]>
<![CDATA[ Gadjah Mada International Journal of Business Vol 7, No 1 (2005): January-April ]]>
Publisher : <![CDATA[Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/gamaijb.5564
<![CDATA[This study examines the variation in earnings-price ratios across Japanese and U.S. firms. The earnings-price ratio is one of the indicators often used by investors to determine their trading strategy. Previous literature document that Japanese firms have consistently lower earnings-price ratios than U.S. firms even though the earnings of Japanese firms have been adjusted to the U.S. GAAP. The objective of this study is to show that Japanese firms engage in income smoothing practices that stabilize earnings, thereby increasing Japanese investors’ willingness to pay higher prices for Japanese stocks. Comparing the income smoothing index and proportion of firms identified as smoothers shows that the intensity of Japanese firms practicing income-smoothing is greater than that of U.S. firms. The results also show that income-smoothing index is significant in explaining the cross-sectional variation of earnings-price ratios for Japanese firms but it is not significant for U.S. firms. Two potential explanations for the results of U.S. firms are as follows. First, income smoothing is not practiced widely across firms in the U.S. Therefore, the variation of income smoothing does not explain the variation in the cross-sectional earnings-price ratios. Second, even if U.S. firms practice income smoothing, the investors are aware of it and do not take earnings figures literally.Another results show that controlling for income smoothing does not eliminate the differences in the earnings-price ratios of the Japanese and U.S. firms. It is appropriate to conclude that although income smoothing plays a role in explaining the variations of earnings-price ratios across Japanese firms, it is not the only factor that contributes to the differences in the earnings-price ratios of Japanese and U.S. firms. Other factors may play a role which are either country-specific (such as inflationary expectations, tax regimes) or firm-specific (such as quality of earnings, real returns) as suggested by Brown (1989). The overall results are consistent across samples.]]>
<![CDATA[Kecakapan Manajerial dan Kualitas Laba dengan Kepemilikan Manajerial dan Komisaris Independen sebagai Variabel Pemoderasi ]]>
<![CDATA[Naila Rizki Salisa]]>;
<![CDATA[Indra Wijaya Kusuma]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v18i1.247
<![CDATA[Higher managerial ability of managers leads to better earnings quality. It is expected that firms with higher managerial ownership and more independent commissioner will show stronger relationship between managerial ability and earnings quality. This study examines the effect of managerial ownership and independent commissioner towards the relationship between managerial ability and earnings quality. This study uses 180 observations generated from 45 manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2010-2015. Empirical result suggests that managerial ability has positive significant effect on earnings quality. This result confirms that firms with higher managerial ability manager shows higher earnings quality. This study also provide evidence that the presence of managerial ownership and independent commissioner strengthen the relationship between managerial ability and earnings quality. This study suggests that firms should strenghten corporate governance mechanism to discliplining manager’s actions in order to act efficiently in managing firms.Tingginya kecakapan manajerial mengarah pada kualitas laba yang lebih baik. Perusahaan yang memiliki kepemilikan manajerial dan komisaris independen yang tinggi menunjukkan hubungan yang kuat antara kecakapan manajerial dan kualitas laba. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial dan komisaris independen melalui hubungan antara kecakapan manajerial dan kualitas laba. Penelitian ini dilakukan terhadap 180 observasi dari 45 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2015. Hasil penelitian empiris menunjukkan bahwa kecakapan manajerial memiliki pengaruh positif terhadap kualitas laba. Artinya, semakin tinggi kecakapan seorang manajer, maka semakin tinggi kualitas laba perusahan. Penelitian ini juga memberikan bukti bahwa dengan adanya kepemilikan manajerial dan komisaris independen dapat memperkuat hubungan positif antara kecakapan manajerial dan kualitas laba. Penelitian ini menunjukkan bahwa perusahaan diharapkan memperkuat mekanisme tata kelola untuk mendisiplinkan manajer agar manajer bertindak secara efisien dalam mengelola perusahaan.]]>
<![CDATA[Analisis faktor-faktor yang mempengaruhi independensi penampilan akuntan publik ]]>
<![CDATA[Retty Novianty]]>;
<![CDATA[Indra Wijaya Kusuma]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 5, No 1 (2001) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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<![CDATA[This study aims to identify and to test factors that effect public acountant's appearance. The auditor's independence has an important role in the view of companies, investors and the auditor themeselves. Investigation on 75 respondents from public accountant firms and user companies in Indonesia, found that financial interest in the client's company and business relationship with their clients were the only significant factors in affecting the independence. the significant result was not found for non audit services offered by auditors, the lenght of continuiting audit services, the size of the audit firm, competition in providing auditing services among auditors, and audit fees.]]>
