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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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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
Publisher : UI Scholars Hub

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Abstract

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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Abstract

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.
Pengaruh Kinerja Lingkungan, Sosial dan Tata Kelola terhadap Kinerja Pasar dengan Kontroversi ESG sebagai Variabel Pemoderasi Rizqi Amalia; Indra Wijaya Kusuma
ABIS: Accounting and Business Information Systems Journal Vol 11, No 2 (2023): May
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i2.84771

Abstract

Permasalahan seperti krisis ekonomi, pemanasan global, gagasan keberlanjutan dan tata kelola telah mengalami pertumbuhan dan peningkatan yang kuat di dalam industri. Indeks ESG (environmental, social, governance) telah menarik perhatian para investor untuk praktik investasi berkelanjutan dan mengukur kinerja laporan berkelanjutan perusahaan. Penelitian ini menguji hubungan antara kinerja lingkungan, sosial dan tata kelola terhadap kinerja pasar yang diukur menggunakan rasio Tobin’s Q. Selain itu, penelitian ini juga memeriksa lebih lanjut tentang keterlibatan skor kontroversi ESG sebagai variabel pemoderasi. Sampel yang digunakan dalam penelitian in adalah seluruh perusahaan yang tercatat di Bursa Efek Indonesia dan memiliki data ESG pada Thomson Reuters Database. Penelitian ini menggunakan metode purposive sampling dan diperoleh sampel akhir penelitian sebanyak 159 perusahaan selama lima tahun periode pengamatan dari tahun 2016 hingga 2020. Hasil penelitian menunjukkan bahwa kinerja ESG berpengaruh positif dan signifikan terhadap kinerja pasar. Selain itu, tidak terdapat pengaruh moderasi dari kontroversi ESG terhadap hubungan antara kinerja lingkungan sosial, dan tata kelola terhadap kinerja pasar.
Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Romadhon, Fitri; Kusuma, Indra Wijaya
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 17 No. 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i2.6067

Abstract

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
Corporate Sustainability Performance (CSP), Leverage Adjustment, and Financial Performance Mukti, Meliani; Kusuma, Indra Wijaya
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.64249

Abstract

The study aims to examine the impact of corporate sustainability performance (CSP) on corporate financial performance (CFP) and corporate leverage adjustment of publicly listed companies in Southeast Asia. We studied the indirect effect of CSP on CFP through leverage adjustment using the generalized method of moments to estimate the target of the firm’s leverage. We analyzed 968 firm-year observations from 121 companies from 2012–2019 using generalized least squares. We find that CSP exerts both a direct and an indirect influence on corporate financial performance (CFP). CSP affects CFP positively through leverage adjustment in an indirect manner. CSP encourages the firm to move faster to their target leverage, while the faster leverage adjustment improves corporate financial performance. The indirect effects of CSP on CFP might indicate the substantial financial resources required to undertake CSP initiatives. The results support the stakeholder theory and capital structure theory, with a particular emphasis on the dynamic trade-off theory. Empirical research has indicated that the relationship between CSP and CFP yields varying outcomes, which may imply the existence of confounding variables that we conjecture are associated with corporate capital structure.
Are masculine-faced CEOs linked to higher stock price risks? Evidence from Indonesia Soeprajitno, Raden Roro Widya Ningtyas; Rahayu Putri Agustina; Izzul Islam Noor Mustain; Indra Wijaya Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol 28, No 2 (2024)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol28.iss2.art5

Abstract

This study examines whether masculine-faced CEOs are associated with a higher stock price crash risk. Using the purposive sampling method, we collected 2,969 samples from companies listed on the Indonesia Stock Exchange from 2010 to 2019. We use the least square regression test with the robust Coarsened Exact Matching (CEM) approach to overcome sensitivity to behavioral bias. We found that CEOs with masculine faces are at higher risk of causing falling stock prices and are proven to be robust. Furthermore, only male CEOs with masculine faces were associated with falling stock prices; not female CEOs. Our findings are the first in Indonesia, complementing the development of the literature on individual characteristics by identifying CEOs with masculine faces as personality and characteristic shapers of falling stock prices. Although this study is limited to measuring facial features, which are part of an individual’s gene characteristics, it also provides stakeholders with insights into the importance of considering facial structure when evaluating CEO decision-making.
Pengungkapan Corporate Social Responsibility, Narsisme Direktur Utama dan Manajemen Laba Putri Dwi Aprilia Nur Khasanah; Indra Wijaya Kusuma
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.181

Abstract

This research has a purpose to explain the relationship of corporate social responsibility (CSR) disclosure and earnings management. In addition, this research explains another factor, CEO narcissism for affecting the relationship. This study uses regression analysis with 398 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2018 as samples by using purposive sampling. Data collection method uses documentation technique for secondary data in Osiris and hand collecting. The results proved that disclosure of corporate social responsibility has a positive correlation with earnings management. The higher the corporate social responsibility disclosure, the higher the level of earnings management intensity. This result provides that it is stronger for companies with narcissism CEOs. This research has a contribution as a literature reference for corporate governance and behavior in company. This research uses GRI as corporate social responsibility indicator. For further research, it can be used a more comprehensive measurement to explain the relation between organization culture and company type.
Pengaruh Pelaporan Terintegrasi terhadap Manajemen Laba dengan Kepemilikan Institusional sebagai Pemoderasi Mutmainnah; Kusuma, Indra Wijaya
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.98

Abstract

Penelitian ini menguji pengaruh pelaporan terintegrasi terhadap manajemen laba dan menguji pengaruh moderasi kepemilikan institusional pada hubungan antara pelaporan terintegrasi dengan manajemen laba. Sampel penelitian ini adalah perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022. Berdasarkan metode purposive sampling diperoleh 105 sampel penelitian. Data penelitian diperoleh dari basis data Thomson Reuters Revinitiv Eikon, Osiris, dan laporan tahunan perusahaan. Teknik analisis data menggunakan analisis regresi linear berganda dan analisis subkelompok. Hasil penelitian ini menunjukkan bahwa pelaporan terintegrasi berpengaruh positif terhadap manajemen laba, sehingga mendukung teori legitimasi pendekatan simbolik. Selain itu, pelaporan terintegrasi tidak berpengaruh terhadap manajemen laba pada perusahaan dengan jumlah kepemilikan institusional rendah, sedangkan pada perusahaan dengan jumlah kepemilikan institusional tinggi pelaporan terintegrasi berpengaruh positif terhadap manajemen laba sehingga mendukung teori entrenchment effect.
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