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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Riset Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Locus Penelitian dan Pengabdian International Journal of Islamic and Social Sciences (ISOS) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings
Sylvia Veronica Siregar
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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HUBUNGAN STOCK SPLIT DENGAN MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2001-2011 Boermawan, Clivandi; Siregar, Sylvia Veronica
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract. Relation between Stock Split and Earning Management on Indonesian Stock Exchange Listed Companies Year 2001-2011. This study analyzes the relation between stock split and earnings management, whether firms with stock split engage in earnings management, the market reaction, and the effect of firm size on the association between the market reaction and earnings management. Total samples were 63 stock split firms listed on the Indonesian Stock Exchange in 2001-2011. The results show that firms engage in income-increasing earnings management in the pre split period. Market reaction overearnings management is negative, contrary to expectation, because market possibly construed the activities as opportunistic behavior. Small firms have more negative stock return than large firms.Abstrak. Hubungan Stock Split Dengan Manajemen Laba pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2001-2011. Penelitian ini bertujuan menganalisis hubungan antara stock split dan manajemen laba, yaitu apakah perusahaan yang melakukan stock split melakukan manajemen laba, reaksi pasar, dan pengaruh ukuran perusahaan terhadap hubungan reaksi pasar dan manajemen laba. Jumlah sampel sebanyak 63 perusahaan yang melakukan stock split yang terdaftar di Bursa Efek Indonesia tahun 2001-2011. Hasil penelitian menunjukkan perusahaan melakukan manajemen laba yang income increasing pada periode pra stock split. Reaksi pasar terhadap manajemen laba tersebut adalah negatif, hal ini tidak sesuai dengan ekspektasi, karena kemungkinan pasar mengganggapnya sebagai tindakan oportunistik. Perusahaan kecil mendapat penilaian pasar yang lebihnegatif dibandingkan perusahaan besar.
MANAJEMEN LABA AKRUAL, MANAJEMEN LABA RIIL, DAN BIAYA MODAL Febrininta, Cut Naila; Siregar, Sylvia Veronica
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Manajemen Laba Akrual, Manajemen Laba Riil, dan Biaya Modal. Penelitian ini bertujuan untuk menganalisis pengaruh dari manajemen laba akrual dan manajemen laba riil terhadap biaya modal, baik biaya utang maupun biaya ekuitas. Total observasi dalam penelitian ini adalah 1.375 firm-years untuk model biaya utang serta 1.564 firm years untuk model biaya ekuitas pada tahun 2003-2011. Penelitian ini diuji dengan regresi data panel dengan model regresi random effect. Hasil penelitian menunjukkan bahwa manajemen laba akrual dan manajemen laba riil terbukti tidak berpengaruh signifikan terhadap biaya utang dan biaya ekuitas.Abstract: Accrual Earnings Management, Real Earnings Management, and Cost of Capital. This researchaims to analyze the impact of two kinds of earnings management which are accrual earnings management and real earnings management on company’s cost of debt and cost of equity. Total observations for this research are 1.375 firm-years for the cost of debt model and 1.564 firms-years for the cost of equity model from year 2003-2011. This research used panel data regression with random effect regression model. The result of this research shows that accruals earnings management and real earnings management have no significant impact on company’s cost of debt and cost of equity.
DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Oktavia, Oktavia; Siregar, Sylvia Veronica N.P.; Djakman, Chaerul D.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.339 KB) | DOI: 10.24912/ja.v21i3.243

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This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia Sylvia Veronica Siregar, Delfita Siagian,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.868 KB) | DOI: 10.24912/ja.v22i3.391

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 The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management. Our samples consist of 384 observations in Indonesia Stock Exchange for the year 2012-2014. The result of this research shows that audit commite financial expertise has no significant effect on earnings management. However, we find evidence that audit committee financial expertise haspositive effect on income decreasing accruals. This finding indicates that audit committee may perceived that conservatism is one of the mechanism to restrict management opportunistic behavior. We do not find significant evidence of the joint effect of audit committee status and audit committeee expertise on earnings management.
HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA Sirait, Shanty Debora Yutriny; Siregar, Sylvia Veronica
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.052 KB) | DOI: 10.14710/jaa.9.1.70-85

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This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia. The samples in this study are listedbanks in Indonesia between 2007-2009 with total observations are 49 firm-years. The result of this studyshows that there is no significant association between subsequent years’s cost of equity capital and level ofCSR and intellectual capital disclosure in banking sector in Indonesia. Also there is no significant associationbetween change in level of CSR disclosure and the change of cost of equity capital in subsequent year. On theother side, significant and negative correlation is found between change in level of intellectual capitaldisclosure and the change of cost of equity capital in subsequent year.Keywords:cost of equity capital, CSR disclosure, intellectual capital, bank
PENGARUH CORPORATE GOVERNANCE TERHADAP HUBUNGAN BESARAN DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI DENGAN MANAJEMEN LABA: STUDI EMPIRIS PERUBAHAN PSAK NO. 7 Juvita, Desriana; Siregar, Sylvia Veronica
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.533 KB) | DOI: 10.14710/jaa.10.1.45-67

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The purpose of this research is to examine the effects of effectivity of board of commisionerand audit committee on the relationship between related party transactions (RPT) amountand disclosure on earnings management. This research is using 86 samples of the company inmanufacturng industry on 2010 and 2011 to see the comparation of the changes in PSAK No.7.The result shows board of commisioner and audit committee effectiveness weaken the relationshipbetween amount of RPT and earnings management. Moreover, disclosure of RPT according toPSAK No.7 (revised 2010) and Bapepam-LK weaken the relationship between RPT and earningsmanagement.
Pengaruh Tingkat Adopsi IFRS dan Proteksi Investor terhadap Persistensi Laba: Analisis Lintas Negara Emerging Markets Shobriati, Ikrima; Siregar, Sylvia Veronica Nalurita Purnama
Jurnal Manajemen Teknologi Vol 15, No 3 (2016)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2016.15.3.7

Abstract

Abstrak. Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh tingkat adopsi IFRS dan proteksi investor terhadap persistensi laba. Dari penelitian terdahulu diketahui terdapat beberapa masalah yang ada pada praktik akuntansi di negara emerging market diantaranya sedikitnya akuntan yang memiliki kualifikasi yang bagus, ketidaklengkapan informasi akuntansi atau ketidaktepatan waktu dalam pembuatan laporan keuangan, kurangnya data akuntansi yang digunakan untuk tujuan internal manajemen, kurangnya undang-undang mengenai standar akuntansi, standar audit dan prosedur dan hal tersebut akan dapat mempengaruhi kualitas dari informasi akuntansi yang dilaporkan didalam laporan keuangan. Sehingga hal tersebut mendorong untuk meneliti lebih dalam mengenai faktor institusional yang berdampak pada persistensi laba perusahaan. Metode penelitian menggunakan data panel dengan jumlah observasi sebanyak 12.903 di emerging market pada tahun 2011 s.d 2013. Untuk mengukur tingkat adopsi IFRS menggunakan skor berdasarkan tiga tipe perbedaan tingkat adopsi masing-masing negara. Variabel dependen yang digunakan dalam penelitian ini yaitu persistensi laba. Proteksi investor menggunakan proksi strength of investor protection index dari World Bank. Hasil penelitian menunjukkan dalam konteks negara emerging market, tingkat adopsi IFRS tidak berpengaruh terhadap persistensi laba di masa yang akan datang. Di negara yang memiliki proteksi investor yang kuat berpengaruh pada semakin tingginya tingkat persistensi laba.Kata kunci: tingkat adopsi IFRS, proteksi investor, persistensi laba, emerging markets, atribut laba. Abstract. The purpose of this study is to provide empirical evidence about the effect of IFRS adoption and investor protection on earnings persistence. Based on prior studies, there are some problems that existed in the accounting practices in emerging markets such as less an accountant who have good qualifications, incomplete accounting information or inaccuracy of time in preparing financial statements, the lack of accounting data that are used for internal management incentives, the lack of legislation, auditing standards and procedure of accounting standards and this issues will can affect the quality of accounting information that reported in financial statements. So this view initiate to investigate extensively about the effect of institutional factors on earnigs persistence.This study uses panel data with 12.903 firm-year observations in emerging markets evidence from 2011 to 2013. To measure IFRS adoption uses score based on three distinctions of the type from IFRS adoption in respective countries. And then for dependent variable in this study is earnings persistence. While for the investor protection uses strength of investor protection index proxy from World Bank.The findings imply that in the context of emerging markets, IFRS adoption is not associated with future earnings persistence. While a stronger investor protection in the country significantly correlated with greater earnings persistence.Keywords: IFRS adoption, investor protection, earnings persistence, emerging markets, properties of earnings.
Pengaruh Tanggung Jawab Sosial Strategis Dan Non Strategis Terhadap Manajemen Laba: Peran Perlindungan Investor Pada Industri Perbankan di ASEAN Anugra, Sylvia Rianda; Siregar, Sylvia Veronica
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.18774

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Abstract. The purpose of this study is to examine the effect of corporate social responsibility (differentiated into strategic and non-strategic) on earnings management. This study further distinguishes earnings management into accrual and real earnings management. In addition, this study also aims to examine the moderating role of investor protection on the association between strategic and non-strategic social responsibility and earnings management. The research sample is banking companies listed in 5 ASEAN countries. The results show a positive effect of non-strategic corporate social responsibility on accrual earnings management, but insignificant to real earnings managementt. The strategic corporate social responsibility has no significant effect on both type of earnings management. Investor protection only has a moderating role in the relationship between non-strategic social responsibility on accrual earnings management. Keywords. Banking; Corporate Social Responsibility; Earnings Management; Investor Protection. Abstrak. Tujuan penelitian ini adalah untuk membuktikan bahwa terdapat pengaruh tanggung jawab sosial yang dibedakan menjadi strategis dan non strategis terhadap manajemen laba. Penelitian ini membedakan manajemen laba menjadi manajemen laba akrual dan rill. Selain itu, penelitian ini juga bertujuan untuk membuktikan pengaruh peran perlindungan investor dalam memoderasi pengaruh tanggung jawab sosial strategis dan non strategis terhadap manajemen laba. Sampel penelitian adalah perusahaan perbankan yang terdaftar di 5 negara ASEAN. Hasil penelitian menunjukkan pengaruh positif tanggung jawab sosial non strategis terhadap manajemen laba akrual, namun tidak berpengaruh signifikan ke manajemen laba riil. Tanggung jawab sosial strategis tidak berpengaruh signifikan terhadap kedua jenis manajemen laba. Perlindungan investor hanya mempunyai peranan moderasi terhadap hubungan antara tanggung jawab sosial non strategis terhadap manajemen laba akrual.
The role of country tax environment on the relationship between financial derivatives and tax avoidance Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Asian Journal of Accounting Research Volume 4 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-01-2019-0009

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The purpose of this paper is to examine the effect of financial derivatives usage and country’s tax environment characteristics on the relationship between financial derivatives and tax avoidance.This study uses a cross-country analysis with the scope of ASEAN (Association of Southeast Asian Nations) countries which consists of the Philippines, Indonesia, Malaysia, and Singapore.The level of financial derivatives usage positively affects the level of tax avoidance. This finding indicates that financial derivatives can be used as tax avoidance tool. Furthermore, the positive effect of the level of financial derivatives usage on the level of tax avoidance is lower in countries with a competitive tax environment than in countries with an uncompetitive tax environment. This finding indicates that in country with a competitive tax environment, the use of financial derivatives as a tax avoidance tool can be replaced by the tax facilities provided by that country.This study uses four countries in the Association of Southeast Asian Nations region and does not test the sample based on the financial derivative types.Tax authorities need to establish a clear tax regulation in regard to the tax treatment of financial derivatives transactions, e.g. define the definition of financial derivatives for hedging purposes and financial derivatives for speculative purposes; and define specific criteria to separate financial derivatives for hedging purposes from financial derivatives for speculative purposes. It is necessary to determine whether losses arising from derivative transactions are classified as deductible expenses or non-deductible expenses.To the best of the authors’ knowledge, this study is also the first that provide empirical evidence that the relationship between financial derivatives and tax avoidance activities depends on a country’s tax environment.
Relationship of Earnings Quality and Segment Disclosure in Decreasing Cost of Equity Siti Khomsatun; Sylvia Veronica Siregar; Sidharta Utama
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.726 KB) | DOI: 10.26905/jkdp.v22i3.2304

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Investors would analyze the reporting of segments disclosure in the notes to the financial statements, addition to the main reporting that presents earnings and cash flows. We investigated the relationship between the segment disclosure level and the earning quality that could decrease the cost of equity. Sample of this research were 242 firms-years of manufacture industry firms. This research used simultaneous test; the first stage was a regression of segment disclosure level on earning quality and the second stage was a regression on the cost of equity. Segment disclosure level was measured from PSAK 5 Operating Segment (2009); the cost of equity measured using industry-adjusted E/P Ratio; earning quality measured using absolute of accrual quality and absolute of abnormal accrual. We found that earnings quality positively influences on segment disclosure level. We proved that there was a complementary effect between them. The second result showed that the segment disclosure level decreases the cost of equity, but marginally. The third result proved that in the second order condition, the segment disclosure level was stronger in decreasing the cost of equity. We proved that there was endogeneity of segment disclosure level in decreasing cost of equity.JEL Classification: C34, D23, M14DOI: https://doi.org/10.26905/jkdp.v22i3.2304
Co-Authors Akhir Syabani Amarullah, Fitriany Anugra, Sylvia Rianda Arie Wibowo Arie Wibowo Astuty, Ni Made Ria Kurniasih Astuty, Ni Made Ria Kurniasih Bachtiar, Yanivi S. Chaerul D. Djakman Chairunissa Nindita Clivandi Boermawan Clivandi Boermawan Cut Naila Febrininta Cut Naila Febrininta Debbianita Delfita Siagian Desi Adhariani Desriana Juvita, Desriana Djakman, Chaerul D. Elok Tresnaningsih Fadhil Muhammad Fatima, Eliza Fitriany Fitriany, Fitriany Fitriany, . Grace Ester Mercedes Jason Effendi Khairunnisa Khairunnisa Lindawati Gani Luh Putu Ratna Sundari Marganingsih, Arywarti Marganingsih, Arywarti Merry Katili Sastro Sarunggalo Munawar Chalil Ning Rahayu Ning Rahayu Oktavia . Oktavia Oktavia Rachmawati, Nurul Aisyah Ratna Wardhani Rudiantoro, Rizki Rudiantoro, Rizki Septian Bayu Kristanto Shanty Debora Yutriny Sirait Shobriati, Ikrima Siddharta Utama Sidharta Utama Siti Khomsatun Sri Hernita Barus Sri Hernita Barus Ulum Tri Handayani Vera Diyanty Viska Anggraita Viska Anggraita, Viska ZAHARA ZAHARA Zumratul Meini