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HERU SATYANUGRAHA
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PROFESI AKUNTAN TERHADAP PRAKTEK EARNINGS MANAGEMENT Ishar Baharuddin; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 1 (2004): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1287.878 KB) | DOI: 10.25105/mraai.v4i1.1811

Abstract

This study examines the ethics of earnings management practice ofaccount- ing practioners, faculty, and students in Indonesia. Possible detenninants of the ethics, the personal moral philosophies (i.e. idealism and relativism), and the perceived role of ethics and social responsibility were empirically tested. Data for the study were collected from Trisakti university's students, faculty of universities in Jakarta, and auditors of accounting fi4ms in Jakarta. A multiple regression analysis was used to test the hypotheses. The findings indicate a positive relationship between idealism and social responsibility focus on long-term gains, and the ethical perception of earnings management.Keywords: Accounting ethics, earnings management, ethics determinants, per-sonal moral philosophies, social responsibility
PENERAPAN STANDARD AKUNTANSI INTERNASIONAL OLEH PERUSAHAAN PUBLIK DI INDONESIA Nang D. Gunawan; Heru Satyanugraha
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 3 (2005): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1295.059 KB) | DOI: 10.25105/mraai.v5i3.1821

Abstract

Adopting international accounting standard shall be beneficial to fins listed in stock exchange. This research investigates the extent to which the disclosure require-ment of Intemational Accounting StandardsliAS-1) for presentation of financial state-ments are complied by the listed companies in Jakarta Stock Exchange. The financial reports of 280 companies listed in Jakarta Stock Exchange were examined. The study concludes that in general listed companies in Jakarta do not comply fully with lAS-1 requirements. In items of "components of financial statements", "disclosure of income statement", 'timeliness", "comparability", "stock information" they do comply with the international standard. For the other items, " compliance", "going concern", °divi-dend", "description of reserves", "reclassification", they tend not to comply with the requirements. The study found also there are differences of size of the companies toward "timeliness' and "disclosure", differences of types of auditor on compliance to "disclosure", and pmfitability of the companies on "going concern".Key words : compliance, financial report, accounting standard, intemational, jakarta stock exchange,
Co-Authors ISHAR BAHARUDDIN Nang D. Gunawan