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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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Female Leaders and Earnings Management: An Exploration of Chief Positions Septian Bayu Kristanto; Sidharta Utama; Sylvia Veronica N.P. Siregar
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.578

Abstract

Female leader affects earnings management and the quality of the financial report. This study wants to investigate the effect of female leaders on real earnings management. We use the nine chief positions with a female presence as a leader. The data were obtained from Indonesia's public listed company on the S&P Global Market Intelligence database from 2012-2020. For real earnings management measures, we used data two years earlier. The data sample selected was 3.420 firm-year observations. The sample was separated into 12 classifications, according to IDX Industrial Classifications. Female leader positions as chief executive, chief accounting, and chief administration negatively affect real earnings management. While female leader positions as chief technology and chief marketing have a positive effect on real earnings management. We find that industrial has a different effect on real earnings management. Many studies are predicting female chief leaders and real earnings management. The most significant finding is female roles as finance managers. However, no research predicts real earning management using female leaders in various chief positions.
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 BursaEfek Indonesia) Oktavia Oktavia; Sylvia Veronica N.P. Siregar; Chaerul D. Djakman
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 | DOI: 10.24912/ja.v21i3.243

Abstract

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 Delfita Siagian; Sylvia Veronica Siregar
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 | DOI: 10.24912/ja.v22i3.391

Abstract

The aim of this research is to examine the effect of audit committee financialexpertise (measured by audit committee experience in accounting, supervision, andfinancial)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 nosignificant effect on earnings management. However, we find evidence that auditcommittee financial expertise haspositive effect on income decreasing accruals. Thisfinding indicates that audit committee may perceived that conservatism is one of themechanism to restrict management opportunistic behavior. We do not find significantevidence of the joint effect of audit committee status and audit committeee expertise onearnings management.
Pengaruh Rasio Camel terhadap Praktik Manajemen laba di Bank Syariah ZAHARA ZAHARA; SYLVIA VERONICA SIREGAR
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.204

Abstract

The purpose of this study is to investigate earnings management in shariah banks and the effect of CAMEL ratios on earnings management. Our samples consist of 21 shariah banks, consist of Shariah Bank (Bank Umum Syariah/BUS) dan 18 Shariah Business Unit (Unit Usaha Syariah/UUS) at years 2004-2006.Our results show that on average, there is no significant earnings management practice  (measured using discretionary accruals) in shariah banks, and CAMEL ratios do not have significant effect on earnings management, except NPM which has positive and significant effect. This indicates that although in average there is no earnings management in shariah banks, bank’s profitability encourage management to involve in earnings management activity. This study finds evidence that earnings management in BUS is significantly higher than that UUS.
Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktik Corporate Gorvernance Terhadap Pengelolaan Laba (Earnings Management) Sylvia Veronica N.P. Siregar; Siddharta Utama
The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.161

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari struktur kepemilikan, ukuran perusahaan, dan praktek corporate governance terhadap besaran pengelolaan laba. Struktur kepemilikan dibedakan menjadi kepemilikan institusional dan kepemilikan keluarga, ukuran perusahaan diukur menggunakan kapitalisasi pasar, dan praktek corporate governance diukur menggunakan tiga variabel (kualitas audit, proporsi dewan komisaris independen, dan keberadaan komite audit). Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menggunakan data empiris dari Bursa Efek Jakarta dengan sampel sebanyak 144 perusahaan untuk periode non krisis (1995-1996, 1999-2002).Berdasarkan hasil pengujian, ditemukan bahwa variabel yang mempunyai pengaruh yang signifikan terhadap besaran pengelolaan laba adalah ukuran perusahaan dan kepemilikan keluarga. Semakin besar ukuran perusahaan semakin kecil pengelolaan labanya dan rata-rata pengelolaan laba pada perusahaan dengan kepemilikan keluarga tinggi dan bukan perusahaan konglomerasi lebih tinggi daripada rata-rata pengelolaan laba pada perusahaan lain. Variabel kepemilikan institusional dan ketiga variabel praktek corporate governance tidak terbukti mempunyai pengaruh yang signifikan terhadap besaran pengelolaan laba yang dilakukan perusahaan.
Analysis of The Influence of The Board of Commissioners, Directors, Audit Committee and External Audit Effectiveness On The Level of Mandatory and Voluntary Disclosure Jason Effendi; Sylvia Veronica Siregar
The Indonesian Journal of Accounting Research Vol 18, No 2 (2015): IJAR May 2015
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.728 KB) | DOI: 10.33312/ijar.380

Abstract

Abstract: This study aims to examine the effect of the effectiveness of the board of commissioners, directors, audit committees and external audit (audit costs, the size of the Public Accounting Firm and the audit opinion) on the level of mandatory and voluntary disclosure. The study uses a sample of 142 non-financial public companies listed on the Indonesia Stock Exchange in 2011 and 2012. The result of the study concludes that the size of the public accounting firm has a significant negative effect on the level of mandatory disclosure, while the effectiveness of the board of commissioners and directors positively influence mandatory disclosure. The effectiveness of the directors and audit committee also positively influence the level of voluntary disclosure, whereas external audit does not influence the level of voluntary disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh efektivitas dewan komisaris, direksi, komite audit dan audit eksternal (biaya audit, ukuran Kantor Akuntan Publik dan opini audit) pada tingkat pengungkapan wajib dan sukarela. Penelitian ini menggunakan sampel dari 142 perusahaan publik non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 dan 2012. Hasil penelitian menyimpulkan bahwa ukuran kantor akuntan publik memiliki pengaruh negatif yang signifikan terhadap tingkat pengungkapan wajib, sementara efektivitas dewan komisaris dan direksi berpengaruh positif terhadap pengungkapan wajib. Efektivitas direksi dan komite audit juga secara positif mempengaruhi tingkat pengungkapan sukarela, sedangkan audit eksternal tidak mempengaruhi tingkat pengungkapan sukarela.
Determinants of Risk Disclosure Level: Case of Indonesia Akhir Syabani; Sylvia Veronica Siregar
The Indonesian Journal of Accounting Research Vol 17, No 2 (2014): IJAR May 2014
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1174.915 KB) | DOI: 10.33312/ijar.398

Abstract

Abstract: This research aims to examine the determinants of risk disclosure level of public listed firms in Indonesia Stock Exchange. Risk disclosure level is divided into three types, i.e., mandatory, voluntary, and total risk disclosure. The results show that generally firm size and product or service diversification has a positive effect on risk disclosure level, whereas geographic diversification positively affects only voluntary risk disclosure. Based on industry type, firms in certain sectors such as infrastructure, mining, agriculture, and property, have a higher level of risk disclosure than miscellaneous industries.  Abstrak: This research aims to examine the determinants of risk disclosure level of public listed firms in Indonesia Stock Exchange. Risk disclosure level is divided into three types, i.e., mandatory, voluntary, and total risk disclosure. The results show that generally firm size and product or service diversification has a positive effect on risk disclosure level, whereas geographic diversification positively affects only voluntary risk disclosure. Based on industry type, firms in certain sectors such as infrastructure, mining, agriculture, and property, have a higher level of risk disclosure than miscellaneous industries. 
CORPORATE GOVERNANCE, INFORMATION ASYMMETRY, AND EARNINGS MANAGEMENT Siregar, Sylvia Veronica; Bachtiar, Yanivi S.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this study is to investigate the relationship between corporate governance, information asymmetry, and earnings management. Prior research indicates that information asymmetry negatively correlated with earnings management (Richardson, 2001). As predicted, this study also found negative correlation between bid-ask spread, as a proxy of information asymmetry, and discretionary accruals, as a proxy of earnings management. In addition, we also test whether corporate governance mechanisms will impact the level of discretionary accruals and eventually affect firm value. We use several variables as proxies of corporate governance mechanisms such as institutional ownership, audit quality, independent board, and existence of audit committee. We found that audit committee has significant negative relation with discretionary accruals. This indicates that audit committee existence is effectively constraining the level of earnings management. This study also has that proportion of independent board and existence of audit committee increase the positive relationship between discretionary accruals and stock return. These indicates that earnings management conducted by firms having higher proportion of independent board and firms having audit committee will be valued higher by the market.
THE ROLE OF CORPORATE GOVERNANCE IN PREVENTING MISSTATED FINANCIAL STATEMENT Siregar, Sylvia Veronica; Bachtiar, Yanivi S.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose o f our study is to empirically investigate the relation between certain corporate governance mechanisms and the likelihood o f a company having accounting problem, as evidenced by a misstatement o f its earnings. We use public listed firms in JSE as our sample, with total samples o f 160 firms-years. Our study finds that proportion o f independent board, proportion o f institutional ownership, and audit quality is significantly have negative relationship with the probability o f restatement. These results suggest that those governance mechanisms are able to prevent misstated financial misstatement. But, we find that three governance mechanisms - board size, existence o f audit committee, and block holders - do not have significant relationship with the probability o f restatement.
HUBUNGAN ANTARA SINYAL DIVIDEN TUNAI DENGAN KINERJA OPERASIONAL DAN KINERJA PASAR Astuty, Ni Made Ria Kurniasih; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

This research aims at examining dividend-signaling hypothesis by testing the relationship between dividend changes and operational performance as well as market performance. The sample consists of 75 firms for the period 2000-2005. The analysis employed are multiple regressions and event study. The results on operational performance show that (1) dividend increase (with earnings increase or earnings decrease) correlates significantly with the increase of next period company ’s profitability, (2) dividend decrease and earnings decrease negatively correlate with next period company's profitability, (3) dividend decrease and earnings increase positively correlate with next period company ’s profitability, and (4) unchanged dividend does not correlate with next period company’s profitability. The evidence on market performance (cumulative abnormal return surrounding dividend announcement date) shows that dividend changes have significant effect on cumulative abnormal return for five and ten days around announcement date. Evidences from this research show that dividend signaling hypothesis is not fully supported.
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