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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) 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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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.
ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK Siregar, Sylvia Veronica; Fitriany, Fitriany; Wibowo, Arie; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client), the more often auditor will compromise client’s accounting choices and reporting for his bussines purpose in such a way which will decrease the auditor’s independence. Related to auditor rotation, regulator in Indonesia have made compulsory the rotation for public accountant (AP) every 3 years and public accounting firm (KAP) every 5 years since the end of 2002 by issuing KMK Number 423/KMK.06/2002 dated September 30, 2002 about public accountant services. The objective of this rotation is to prevent independence deterioration of public accountant and public accounting firm. The purpose of this study is to empirically investigate whether the audit tenure has any effect on audit quality and whether rotation for public accountant and public accounting firm will increase audit quality before and after the implementation of KMK number 423/KMK.06/2002. The result shows that KMK No. 423/KMK.06/2002 about audit rotation needs to be evaluated because this study finds no evidence that longer audit tenure and auditor rotation will increase audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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Abstract

This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
KUALITAS LAPORAN KEUANGAN UMKM SERTA PROSPEK IMPLEMENTASI SAK ETAP Rudiantoro, Rizki; Siregar, Sylvia Veronica
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 1
Publisher : UI Scholars Hub

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Abstract

This study examines the effect of quality of the SMEs’ financial statements on level of credit received by SMEs, as well as prospect of financial accounting standard for entity without public accountability (FAS EWPA) implementation in 2011 to improve the quality of the financial statements of SMEs. The data of this study is obtained from the questionnaires returned by 50 SME entrepreneurs in the area of Jakarta, Bogor, Depok, and other parts of Java. The results of this study show that the quality of SME financial statements do not affect the amount of credit received by SMEs. This may be due to the low quality of financial statements of SMEs so that banks are still in doubt with the relevancy and reliability of financial reporting. Prospect of FAS EWPA implementation to improve the quality of financial report may have been constrained due to the low understanding of the SME entrepreneurs over the FAS EWPA.
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 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