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All Journal Journal of Economics, Business, & Accountancy Ventura Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Pemberdayaan Ekonomi Jurnal Fairness Serat Acitya Jurnal Pengabdian Mandiri
Midiastuty, Pratana Puspa
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN BARANG MILIK NEGARA Saiful, Saiful; Midiastuty, Pratana Puspa; Kurniawan, Kurniawan
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.412 KB) | DOI: 10.33369/fairness.v5i2.15307

Abstract

The purpose of this research is to analyze the influence of human resources capacity and the utilization of information technology toward the quality of state property report. This research was conducted on units under the KPPN Bengkulu authority. The populations of this research were the operators of state property reports in the units under the KPPN Bengkulu authority whose have more than 2 years working experiences. The variables of this research are the human resources capacity and the utilization of information technology as the independent variables and the dependent variable is the quality of state property report (Y). The data are collected from the questionnaire filled by 121 operators of the state property report. The data analysis method of this research was multiple linear regressions. The results show that the human resources capacity and the utilization of information technology have the positive influence toward the quality of state property report. The implication of this research toward the units was the units under the KPPN Bengkulu authority have to manage the human resources and utilize the state property.
EARNINGS MANAGEMENT AT PUBLIC COMPANIES WITH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) Suranta, Edy; Midiastuty, Pratana Puspa; Nikmah, Nikmah; Andina, Ariana Satri
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 2 (2010): August 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.413

Abstract

This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as well as the significant differences of stock return in every single stage of ESOP. This research was conducted on 11 companies doing the ESOP and other 11 ones without doing the ESOP during 1999-2004. The test is by means of windows period during three years before the ESOP, in the year of ESOP taking place, and in the three years after the ESOP. The model used for examining earnings management is the modified Jones model. The proxy of earnings management is discretionary total accrual and the measurement of stock price is stock return. This research was analyzed using independent sample t test and paired sample t test. The results showed that the companies as the sample in this research did the earning management increased their income in the period of three to two years before ESOP and increase their income in the period of one year before ESOP and for the following years after the ESOP. Yet, there are no significant differences of discretionary total accrual between these two groups. There was not any evidence of significant differences of stock return before and after time of ESOP and neither significant differences of stock return in every stage of ESOP but found that negative stock return occurred after and during three stages of the ESOP.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS jovy, muhammad jovy shidqy; Suranta, Eddy; Midiastuty, Pratana Puspa
Jurnal Riset Akuntansi Politala Vol 6 No 2 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i2.292

Abstract

The aim of this research is to examine and obtain evidence regarding the relationship between audit committee characteristics and the cost of equity capital in the banking sector. The dependent variable in this research is the cost of equity and is calculated using the earning price approach method. The independent variables in this research are the characteristics of the audit committee which consist of size, financial expertise, frequency of meetings, proportion of the audit committee that is female and tenure. Then what was used as a sample in this research were banking companies listed on the Indonesia Stock Exchange during the 2015-2021 period with several sample criteria which were determined at the beginning of the research so that the number of observations used in this research was 98 observations with a total of 18 companies. . The research results prove that the size of the audit committee, the frequency of audit committee meetings and the tenure of the audit committee have a positive influence on the cost of equity capital. The audit committee's financial expertise has no influence on the cost of equity capital. The proportion of the audit committee that is female has a negative influence on the cost of equity capital.
Penyisihan Piutang Tak Tertagih Sebagai Alat Manajemen Laba Midiastuty, Pratana Puspa; Fitri, Via Rafiqa; Suranta, Eddy; Hanafi, Fachruzzaman
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to prove the effect of earnings thresholds such as loss avoidance and previous years’ earnings, and moderation between previous years’ earnings and tax expenses can decrease bad debt expense. The theory used in this study is the agency theory.The population of this study is firms in non-financial sector listed in Indonesian Stock Exchange from 2014-2017. The method of sample collection used purposive sampling technique. The sample consisted of 79 firms and 316 observations. Data analysis was performed with multiple regression analysis using SPSS. The data used in this study is secondary data obtained from the financial data at website web.idx.id. The results of the study showed that loss avoidance proved can decrease bad debt expense. Previous years’ earnings proved can’t decrease bad debt expense, and tax expenses proved not to moderate the influence of previous years’ earnings and bad debt expense
Firm Life Cycle and Cash Policy Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robiansyah, Anton
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 2 (2023): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i2.1738

Abstract

This study aims to examine how the stages of the company's life cycle affect the company's cash policy. This study focuses on the stages of the firm's life cycle which includes the cycle stages of introduction, growth, maturity and shakeout against cash policies adopted by the company. This research is considered important because cash policy is influenced by company characteristics, namely the life cycle in which the determination of the company's life cycle is based on cash flow from operating, investing, and financing activities. This study uses panel data regression with a sample of the companies selected are manufacturing companies listed on the Indonesia Stock Exchange with an observation period from 2014-2019. By using a sample of 90 manufacturing companies, the results prove that the company has a large enough cash balance when the company is in the mature and shakeout cycle stages, while the introduction and growth cycle stages do not prove that the cash balance will be greater or less
The Effect of Earnings Management on Dividend Policy: Concentrated Ownership and Audit Committee Expertise as Moderating Variables Anggraini, Shabira Dwi; Suranta, Eddy; Midiastuty, Pratana Puspa
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.975

Abstract

Dividend policy is one of the important decisions of a firm where this dividend policy is an important consideration for shareholders as an indicator of the firms success in managing the capital invested by investors. This study aims to provide empirical evidence of how earnings management affects dividend policy, then whether concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy. The research sample is a manufacturing company with a period of 2018-2022. The sample selection used a purposive sampling approach so that the total observations amounted to 128 observations. The results showed that earnings management has a remarkable effect on dividend coverage, concentrated ownership and audit committee expertise can affect the relationship between earnings management and dividend policy in an effective way. The effect proves that managers have the discretion to choose accounting methods to file better earnings as a way to signal the success of the firms management and on the other hand earnings control benefits focused ownership so that earnings management and concentrated ownership are complementary. This observation contributes to signal theory and firm theory in explaining the earnings control movement and focused ownership as moderating variables in explaining the relationship between earnings management and dividend coverage. The real implication of this research is that it can be used as a consideration for firms in making decisions regarding the proportion of dividends distributed, and can be a review tool for investors in investing.
The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates Kinanti, Syahfira Putri; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.999

Abstract

This study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares.
Earnings Management Before, During and After Covid-19 Period in the Hotels and Tourism Subsector Subsector Listed on the Indonesian Stock Exchange Syahputri, Widia Dwi; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v5i1.1000

Abstract

Covid-19 has an impact on the decline in firms performance. Several previous studies have found that companies strive to sustain performance through earnings management practices. Earnings management that can be performed in a company includes accrued earnings management and real earnings management. Previous studies have only focused on the differences in earnings management during the pandemic using accrual earnings management. So that in this study, apart from using accrual earnings management, it also adds real earnings management. This study aims to offer empirical insight into variations in earnings management during the Covid-19 period. This duration is divided into three distinct phases: pre, during, and post-Covid. Focusing on the 2017-2022 timeframe, this study specifically examines companies in the hotels and tourism subsector. The hypothesis was tested with a paired sample t-test. The findings showed no disparity in accruals earnings management in the pre, during, and post-Covid periods. However, the analysis showed significant differences in abnormal real earnings management related to production and discretionary factors before, during, and after the Covid-19 outbreak. Notably, abnormal real earnings management in production remains consistent before and after, as well as during and after the pandemic. In addition, discretionary abnormal real earnings management shows no difference before and during Covid-19 or during and after the pandemic. The practical implication is that post-Covid-19 pandemic firms actually carry out higher real earnings management as an effort to maintain or as a result of the decline in firms performance during the Covid-19 pandemic.
Co-Authors agus rahmat Andina, Ariana Satri Anggraini, Shabira Dwi Dianty, Andini Tiara Edy Suranta Fachruzzaman, Fachruzzaman Fitranita, Vika Fitri, Via Rafiqa Hanafi, Fachruzzaman Heryawati, Elma Indrian, Rini Indriani, Rini jovy, muhammad jovy shidqy Kamaludin Kamaludin Kinanti, Syahfira Putri Kurniawan Kurniawan Lestari, Ikhlazia Indah Mega Fatimah Rosana Nadia, Refika Nikmah Nikmah Putra, Danang Adi Putriani, Eva Riansyah, Febi Aji Robiansyah, Anton Robinson robinson Setiorini, Hesti Suranta, Eddy Syahputri, Widia Dwi Zara, Zebby