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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 Petra International journal of Business Studies (IJBS) 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

Author-ID : 1423846

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

Published : 42 Documents Claim Missing Document

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Articles

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The Effects of Financial Derivatives on Earnings Management and Market Mispricing Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Gadjah Mada International Journal of Business Vol 21, No 3 (2019): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.34112

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.

KUALITAS PELAPORAN KEUANGAN, MEKANISME GOVERNANCE, DAN EFISIENSI INVESTASI Ulum Tri Handayani; Sylvia Veronica Siregar; Elok Tresnaningsih
Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Kualitas Pelaporan Keuangan, Mekanisme Governance, dan Efisiensi Investasi. Penelitian ini bertujuan untuk menguji hubungan antara kualias pelaporan keuangan dengan efisiensi investasi di ASEAN. Penelitian ini juga menguji peran analyst following dalam memoderasi asosiasi antara kualitas pelaporan keuangan dengan efisiensi investasi. Penelitian ini menggunakan sampel sejumlah 9.335 observasi perusahaan dari Indonesia, Malaysia, Filipina, Singapura, dan Thailand periode 2007-2012 dengan analisis regresi data panel. Hasil menunjukkan bahwa kualitas pelaporan keuangan berpengaruh negatif terhadap underinvestment, namun tidak berpengaruh signifikan terhadap overinvestment. Hasil penelitian ini juga menunjukkan bahwa analyst following tidak memoderasi asosiasi antara kualitas pelaporan keuangan dengan efisiensi investasi.Abstract: The Quality of Financial Reporting, Governance Mechanism, and Investment Efficiency. The purpose of this research is to investigate the relationship of financial reporting quality with investment efficiency in ASEAN. This research also investigates the role of analyst following in moderating the association of financial reporting quality on investment efficiency. This research uses 9335 company’s observation from Indonesia, Malaysia, Phillipines, Singapore, and Thailand in 2007-2012 period by panel data regression analysis. The result shows that financial reporting quality has a negative relationship with underinvestment, but doesn’t has an effect in overinvestment. Moreover the analyst following can’t become a moderating variable between financial reporting quality and investment efficiency.

Persistensi Laba Antar Level Kompetisi Industri: Studi Empiris pada Perusahaan Amerika Serikat Nurul Aisyah Rachmawati; Sidharta Utama; Sylvia Veronica Nalurita Purnama Siregar
Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

The purpose of this study is to analyze the effect of industry competition level on earnings persistence components. This study used panel data of listed companies that have common shares listed on one of the three major US stock exchanges (NYSE, AMEX, or NASDAQ) and a GICS code during the period 2012-2014. This study hypothesized that industry-wide earnings in the low-competition industries are more persistent than industry-wide earnings in the high-competition industries. The results provide evidence which is consistent with the hypothesis. Finally, I hypothesized and found that industry-wide cashflows in the low-competition industries are the most persistent component of earnings, while firm-specific accruals in the high-competition industries is the least persistent.Penelitian ini bertujuan untuk menganalisis pengaruh level kompetisi industri terhadap komponen persistensi laba. Penelitian ini menggunakan data panel perusahaan yang terdaftar di salah satu dari tiga bursa efek Amerika serikat yang utama (NYSE, AMEX, atau NASDAQ) selama periode 2012-2014. Klasifikasi industri didasarkan pada GICS code. Penelitian ini mengembangkan hipotesis bahwa komponen industrywide atas laba pada low-competition industries lebih persisten dibandingkan komponen industry-wide atas laba pada high-competition industries. Studi ini menunjukkan hasil yang konsisten dengan hipotesis. Terakhir, penelitian ini mengembangkan hipotesis dan menemukan bahwa komponen industry-wide atas arus kas pada low-competition industries paling persisten dibandingkan dengan komponen yang lainnya.

HUBUNGAN KUALITAS AUDIT DENGAN PELUANG INVESTASI DAN MANAJEMEN LABA Merry Katili Sastro Sarunggalo; Sylvia Veronica Siregar
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 1 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Penelitian ini menginvestigasi hubungan antara kesempatan investasi dan kualitas audit, serta meneliti pengaruh kualitas audit terhadap hubungan antara kesempatan investasi dengan manajemen laba. Sampel penelitian terdiri dari 463 perusahaan yang terdaftar di bursa saham untuk periode 2007-2009. Metoda analisis yang digunakan adalah regresi logistik dan regresi linier berganda. Temuan kajian menunjukkan bahwa kesempatan investasi berhubungan positif dengan kualitas audit (diukur dengan ukuran auditor). Selain itu, kajian menunjukkan bahwa kualitas audit (yang diukur dengan auditor spesialisasi industri) dapat mengurangi pengaruh positif kesempatan investasi dan manajemen laba.Kata kunci: kesempatan investasi, kualitas audit, ukuran auditor, auditor spesialisasi industri, manajemen laba

MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING DAN KUALITAS AUDIT Debbianita Debbianita; Sylvia Veronica Siregar; Desi Adhariani
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

AbstractThis research aims to detect earnings management through classification shifting by classifying core expensesas discontinued operation or special items to increase core earnings. This research also predict that AuditQuality (KAP big 4 or non-big 4) can mitigate earnings management through classification shifting. Samplesof this research are obtained by using purposive sampling from all companies listed in the capital markets ofSingapore, Malaysia, Indonesia, and Philippines. Methods of data analysis used in this research were multiplelinear regression cross section data were processed using statistical software E-views 6.0. Final samples are1551 observations for the year 2012. Results showed that there no classification shifting through discontinuedoperations and special items. Audit Quality is found to be unable to mitigate earnings management throughclassification shifting.

Value Relevance of IFRS Adoption in ASEAN-5 Countries: Does Presentation Matters? Aria Farah Mita; Sylvia Veronica Siregar; Viska Anggraita; Fitriany Amarullah
Journal of Accounting and Investment Vol 21, No 3: September 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study discusses a recent development in the adoption of International Financial Reporting Standard (IFRS) in ASEAN. The objective of this study is to examine the value relevance of the Other Comprehensive Income (OCI) after the revision of the International Accounting Standard (IAS 1) about the presentation of financial statements. Primarily, this study will examine whether the relocation of the OCI from the Statement of Changes in Owners' Equity to the Statement of Comprehensive Income will increase the value relevance.Design/Methodology/Approach: This study compares the value relevance of other comprehensive income (OCI) one year before and after the adoption of IAS 1 in each country. The study focuses on ASEAN 5 countries, namely Indonesia, Malaysia, Philippine, Singapore, and Thailand.Research findings: The result of the study found that the OCI has higher value relevance after the adoption of IAS 1.Theoretical contribution/ Originality:.This study extends previous studies around IFRS adoption, which mostly focused on European countries. The study about IFRS adoption in ASEAN countries is limited. This study presents a unique setting since most of the Countries in ASEAN adopted IAS 1 not in the same year as the year enacted by the IASB. This study will contribute to the recent development in accounting standard, which shows the adoption of IAS No. 1 as part of the IFRS adoption in ASEAN will increase the value relevance of the financial statement.Practitioner/Policy implication: This study will imply for the Practitioner and Policymakers that the benefits of IFRS adoption aimed to improve the quality of financial reports, so users can more easily and readily process that information about company performance.Research limitation/Implication: This study only focuses on total OCI. This study does not analyze the impact of the adoption of revised IAS 1 for each items of OCI, such as available for sale component, revaluation surplus or translation component. The result is consistent with the proponent of the IFRS adoption that the revision of IAS 1 will increase the usefulness of the financial statement.

The effect of accrual earnings management and real earnings management on earnings persistence and cost of equity Zumratul Meini; Sylvia Veronica Siregar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 2 (2014): August 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.309

There are two kinds of earnings management: accrual earnings management and real earnings management. This study aims to assess the effect of earnings management on earnings persistence and cost of equity on 155 firms listed on the Indonesia Stock Exchange during the 2001-2010 periods. Analysis in this study uses the Panel Regression Fixed Effect method. The result shows that accrual and real earnings management do not weaken earnings persistence. Furthermore, it was found that accrual earnings management has a positive effect on the cost of equity. Conversely, earnings management through real activity manipulation has a negative effect on the cost of equity. These results may indicate that investors are already aware of a firms earnings management behaviors through discretionary accrual, but may still not be aware of the negative impact of earnings management through real activity manipulation.

The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia Sri Hernita Barus; Sylvia Veronica Siregar
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 3 (2014): December 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i3.355

There has been an increasing interest in intellectual capital due to the shift from the economical aspect into knowledge and information management aspect. Currently, public firms in Indonesia are not required by accounting standards or law to disclose most of their intellectual capital. However, firms may voluntarily choose to disclose such information. This research aims to examine the level of voluntary intellectual capital disclosure and also the effect of intellectual capital disclosure in firms annual report on cost of equity and cost of debt. The sample used is technology- intensive industry listed firms year 2010. It shows that the level of intellectual capital disclosure in firms annual report is relatively still low with an average of 35.77%. It also shows that there is a negative effect between intellectual capital disclosure and cost of equity. However, intellectual capital disclosure does not have significant effect on cost of debt.

ANALISIS TINGKAT PENGUNGKAPAN SEGMEN: FAKTOR-FAKTOR YANG MEMPENGARUHI DAN DAMPAKNYA TERHADAP BIAYA EKUITAS Fadhil Muhammad; Sylvia Veronica Siregar
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 18 No 3 (2014)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menganalisis tingkat pelaporan segmen operasi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), faktor-faktor dari karakteristik perusahaan yang mempengaruhi, dan dampak tingkat pelaporan segmen operasi terhadap biaya modal ekuitas. Penelitian ini menganalisis tingkat pelaporan segmen operasi pada tahun 2010 dan 2011 dari sampel perusahaan manufaktur yang terdaftar di BEI. Dari hasil penelitian ditemukan bahwa rata-rata tingkat pengungkapan informasi segmen perusahaan di BEI pada tahun 2010 dan 2011 sebesar 65% dari total pengungkapan yang diwajibkan oleh PSAK 5 mengenai Segmen Operasi. Berdasarkan hasil penelitian juga ditemukan adanya beberapa faktor karakteristik perusahaan yang mempengaruhi tingkat pengungkapan informasi segmen, yaitu ditemukan bahwa pengungkapan informasi segmen yang lebih luas dari perusahaan yang lebih besar, diaudit oleh KAP Big-4, memiliki tingkat kepemilikan publik yang tinggi, serta mempunyai tingkat leverage dan likuiditas yang tinggi. Akan tetapi, penelitian ini belum dapat membuktikan adanya pengaruh yang signifikan dari pengungkapan informasi segmen terhadap biaya modal ekuitas.

THE EFFECT OF TRADE CREDIT ON COMPANY PROFITABILITY Munawar Chalil; Sylvia Veronica Siregar
International Journal of Islamic and Social Sciences (ISOS) Vol. 1 No. 3 (2021): Vol. 1 No. 3 (2021): ISOS : International Journal of Islamic and Social Science
Publisher : UIN Mataram

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

Our study aims to analyze the effect of trade credit on company profitability and the non-linear relationship between them for the period 2010 - 2019. The study used panel data methodology to examine a sample of 254 non-financial sector companies listed on the Indonesia Stock Exchange. The study found an inverted curve-shaped relationship between trade credit receivables and profitability. However, empirical studies also found insufficient evidence to explain a non-linear relationship between trade credit payable and profitability. In addition, the study found a negative and significant effect of company size and sales fluctuation in moderating the relationship between trade credit and profitability. moderation of this variable in the non-linear relationship between trade credit receivables and profitability shifts the optimal point value for trade credit utilization to a lower level. The study concludes that the company should maintain its trade credit receivable level as close as its optimum point to maximize the profitability by considering company size, the stability of sales, and considering the classification of the company's sector that causes a shift in the optimal point of trade credit. The paper gives empirical evidence of a non-linear relationship between trade credit receivable and profitability; consequently, the company can precisely determine the optimal value in investing in trade credit receivable.

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 Daniel Godwin Sihotang 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

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