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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Management and Business Review Jurnal ULTIMA Accounting QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Asia Pacific Fraud Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Community Journal Journal of Emerging Business Management and Entrepreneurship Studies Jurnal Akuntansi dan Keuangan Indonesia
Sari, Martdian Ratna
PPM School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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EXCHANGES RATES, STOCK PRICES AND EARNING MANAGEMENT: EMPIRICAL EVIDENCE OF BLUE-CHIP COMPANIES IN SOUTHEAST ASIA Sari, Martdian Ratna; Meliyanti, Meliyanti
Journal of Management and Business Review Vol 16, No 2 (2019)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v16i2.164

Abstract

Stock price is an important part of fundings in a company. On the other hand, this component is very dependent on the macro situation of the company which will affect the management-decision-making. This reflects that management’s actions manage corporate earnings are not based on internal source but also from the external factors. This study discusses about external factors that can affect management’s action is the exchange rate. This research has a purpose to analyze the impact of exhange rate to earning management by using stock price as intervening variable. This research used secondary data. The population in this study are Top Asean Stars blue-chip companies from various industry sectors contained in Asean Exchanges 2015-2017. The population in this study comes from 3 ASEAN countries namely Indonesia, Malaysia and Singapore. The sample are selected using purposive sampling method and there are 161 companies that meet the criteria of the sample. The method used for earning management’s calculation is Modified Jones Model. This study used multiple linear regression methods and path analysis. The results showed that stock prices is not an intervening variable for exchanges rate on earning management. 
Apakah Manajemen Laba dilakukan untuk Tax Planning atau untuk Menjadikan Laba Lebih Persisten? Sari, Martdian Ratna; Pinasthika, Benediktus Tandya
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i2.272

Abstract

This study aims to examine how the company's earnings management affects the amount of tax and earnings persistence, especially in the transportation business in Indonesia. This research is important because the Financial Accounting Standards Guidelines (PSAK) do not regulate the limits in managing earnings so that it can lead to various potential fraud that ultimately violates the PSAK and the Laws Regulations relating to the presentation of financial statements. This study uses a transportation company as a sample, with 70 observations of total financial data during 2014-2018, a span of 5 years. The results of this study prove that earnings management does not affect tax planning and earnings persistence due to the profit recognition method of each different company. The role of the agent is the key to persistent earnings as a signal to the principal. From the results of this study, researchers suspect that the real activity of companies represents the condition of earnings and the method of recognition has no relationship with earnings persistence. The author suspects that the company cannot do earnings management and tax planning simultaneously.
Dilema Auditor: Faktor Internal dan Eksternal Independensi Sari, Martdian Ratna; Zuhri, Alhamdi; Natalia Wijaya, Paulina Millennia
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i2.276

Abstract

The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements. This study aims to determine the effect of internal and external factors on auditor independence. This study used a Purposive Sampling as the sampling method, which is by taking a sample from the population-based on certain criteria (Sugiyono, 2013). This study used a sample of the auditor who has experience working in the KAP for at least 1 year. The type of data used is primary data in the form of a questionnaire. This study proves that the length of the auditor's relationship influences auditor independence. While this study does not prove that the provision of non-audit services, Competition among KAP, Large size of KAP, Audit period, and Relativism influence the independence of auditors.
PENGARUH AKUNTABILITAS, FAKTOR ORGANISASIONAL, DAN PENGGUNAAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA ORGANISASI Sari, Martdian Ratna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aimed to examine the effect of accountability, organizational factors, and the use of performance measurement system on organizational performance, particularly educational organizations in the form of private Catholic universities. Mixed method with sequential explanatory strategy is used in this study to collect and to analyze data. In the quantitative stages, data from 159 respondents of upper-level and mid-level managers at Catholic universities is collected through questionnaire and is then analyzed using SEM-PLS. Furthermore, content analysis technique was used to analyze transcript of interview in the qualitative stages. The results indicate that there is an effect of accountability and a clear and measurable perception of goals on the improvement of university’s performance. This study has practical implications in supporting the government to create a system of accountability and good governance for universities. For private Catholic universities, this research shows that regulations or legislations required by the government are factors that encourage improvement of performance and governance of universities. For the association coordinating private Catholic universities (APTIK), this study can be a reference in developing and strengthening cooperation among the private Catholic universities.
TEORI GRAF DALAM ANALISIS JEJARING SOSIAL: HUBUNGAN AKTOR UTAMA DENGAN PENGGUNA INTERNAL LAPORAN KEUANGAN Sari, Martdian Ratna; Dwiyanti, Kadek Trisna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 1
Publisher : UI Scholars Hub

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Abstract

The position of a person in a network or within an organization is not only determined by how many people are connected to a person, but another important point of focus is whether a person is the link or bridge of people who have multiple networks. Social Networking Analysis plays an important role in describing the interaction of informal human interaction as a real situation. The form of social network that can be analyzed in this research is the main actors preparing the financial statements up to the network use of financial statements. This study aims to analyze social networking on financial information dissemination structure based on company organizational structure in general and structure of finance division in particular. By using Gephi software, the structure of financial information dissemination is transferred into mathematical form (graph theory), is then analyzed and is taken conclusion from social networking that happened based on properties/features of the formed graph. The results concluded that the main actors in the network of organizational structure in the dissemination of financial information is the accounting and finance department that has the three largest information networks as information brokers, which are financial director, production director and personnel director.
Financial Ratios on Reducing Financial Distress Moderated by ESG Disclosure Rosalika, Dina Nilam; Fauziah, Nurul; Sari, Martdian Ratna
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10739

Abstract

This study investigates the impact of financial ratios—including leverage, liquidity, operational capacity, and operating cash flow—on financial distress while assessing the moderating influence of ESG disclosure. It focuses on 26 energy sector companies listed on the IDX from 2018 to 2022, employing a quantitative approach and purposive sampling method. Nine hypotheses were formulated and tested using multiple and moderated regression analysis. The study found that leverage has a significant negative effect on reducing financial distress. In contrast, liquidity, operating capacity, and operating cash flow ratios were found to impact reducing financial distress positively. This study also confirmed that ESG disclosure could weaken the relationship between liquidity and potential financial distress reduction. However, ESG disclosure does not mediate the relationship between leverage, operating capacity, and operating cash flow to financial distress reduction. This findings lend credence to the applicability of stakeholders theory in explaining the relationship between financial ratios, ESG disclosure and financial distress. It also provides insight for companies on how to prevent and mitigate financial distress. Companies, especially in the Energy Sector, could reduce the potential financial distress by optimizing both financial and non-financial aspects in their annual and sustainability reports.
PERMAINAN TRADISIONAL STIMULUS PENINGKATAN SOFT SKILL ANAK-ANAK KAMPUNG KEBAGUSAN Sari, Martdian Ratna; Dina Nilam Rosalika; Nurul Fauziah; Mustika Asabi
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 1 (2024): APRIL
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i1.8599

Abstract

Formal education will make children smart on the academic side but not necessarily on the interpersonal side. Good interpersonal skills are very important in everyone's life. With good interpersonal skills, children are expected to have emotional intelligence, therefore, good interpersonal skills must be formed and trained consistently. This interpersonal ability cannot only be taught through classroom learning, but learning that provides direct experience is needed. The living environment has a very large influence on interpersonal development such as the environment in Kebagusan Village. Considering the environmental conditions of Kebagusan Village and based on the results of interviews and observations, the STM PPM PkM Team is committed to providing training to improve soft skills/interpersonal skills for Kebagusan Village children through traditional game stimuli. Based on the results of the evaluation of the implementation of soft skill training through traditional games, it shows changes in the behavior of children who are starting to dare to answer questions, dare to volunteer to be leaders in groups, dare to start conversations with the PKM STM PPM Team, show initiative when their friends experience difficulties, and start understand the meaning of mutual respect which is shown by being willing to listen when someone else is talking and not busy talking to himself. The conclusion from this community service activity is that the soft skills/interpersonal abilities of the children of Kebagusan Village are more honed if they are stimulated from an early age.
Pengaruh Rasio Keuangan terhadap Financial Distress Sebelum dan Saat Covid-19 pada Perusahaan di Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Pratama, Dominico Berta Kevin; Sari, Martdian Ratna
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 3 No. 2 (2023): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jebmes.v3i2.132

Abstract

This study aims to determine the effect of the liquidity, profitability, and solvency ratios on financial distress and the difference in financial distress before and during Covid-19 in companies engaged in the healthcare sector listed on the Indonesia Stock Exchange. The analysis method used in this study, descriptive analysis, classical assumption test, regression analysis test, and hypothesis testing processed using SPSS using a sample of 13 companies by taking the 2018-2021 financial report period, where 2018-2019 is the period before Covid-19 and 2020-2021 is the period during Covid-19. The calculation model carried out by researchers using the Zmijewski X-Score provides results that there is a significant negative effect on the current ratio, a significant negative impact on the return on asset ratio, a significant positive effect on the debt to asset ratio, and there is no difference in financial distress before and during Covid-19. This gives companies a lot of consideration in making decisions because if they make the wrong decision during a pandemic, the company will be closer to bankruptcy.
Pengaruh Kinerja Keuangan Perusahaan Terhadap Opini Audit Going Concern de Haan, Joshua Adry Philander; Sari, Martdian Ratna
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 3 No. 2 (2023): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jebmes.v3i2.133

Abstract

This research aims to assess the influence of financial performance on going concern audit opinions during the Covid-19 pandemic. The going concern issue has become increasingly relevant due to the pandemic's impacts. The study involves 429 sample data from manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The research method applied is associative research, which aims to explore the correlation between profitability, liquidity, solvency, and activity ratios with audit opinions related to the continuity of operations (going concern). The data analyzed in this study are quantitative data obtained from companies' financial reports and accessed through the official website of the Indonesia Stock Exchange (BEI). The statistical method used to analyze this data is logistic regression analysis. The research results reveal that when analyzing variables separately, the debt-to-assets ratio and total assets turnover have an impact on going concern audit opinions, while return on assets, return on equity, gross profit margin, net profit margin, current ratio, quick ratio, cash ratio, debt to equity ratio, fixed asset turnover, and inventory turnover do not have an impact on going concern audit opinions.
The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.344

Abstract

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.
Co-Authors Amrullah, Muhamad Tohir Angelique, Valencia de Haan, Joshua Adry Philander Dina Nilam Rosalika Dwiyanti, Kadek Trisna Dwiyanti, Kadek Trisna Fauziah, Adha Maulana, Noveri Meliyanti, Meliyanti Mustika Asabi Natalia Wijaya, Paulina Millennia Nurul Fauziah Nurul Fauziah Permatasari, Bunga Indah Pinasthika, Benediktus Tandya Prameswari, Dolly Adolina Pratama, Dominico Berta Kevin Rosalika, Dina Nilam Saragih, Rio Lambardo Sihotang, July Esther Florencia Silalahi, Jesica Hasianna Zuhri, Alhamdi