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All Journal Jurnal Ekonomi Modernisasi Jurnal Ilmiah Mahasiswa FEB
Anggi Ratna Anggraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Dilema Praktik Kantor Akuntan Publik: Pertautan antara Keberlangsungan Hidup dengan Kualitas Audit Anggraini, Anggi Ratna
Jurnal Ekonomi Modernisasi Vol. 14 No. 3 (2018): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.203 KB) | DOI: 10.21067/jem.v14i3.2835

Abstract

This research focuses on the dilemma of small Public Accounting Firms in maintaining their survival, but still maintaining their audit quality. This research is qualitative research with interpretive paradigm and the case study method. This study shows how Public Accounting Firm X faces a dilemma situation when auditing small clients with low fees, while maintaining their audit quality. Public Accounting Firm X in its survival growth strategy uses a "zebra", a "radar" and a business diamond strategy. Public Accounting Firm X itself has a dilemma when faced with a small client who can only pay a low fee for audit services, if using the indicator minimum hourly charge-out rates determined by IAPI, then the audit fee cannot be applied on the client. In the end, the audit procedures carried out must be adequate to maintain audit quality, where Public Accounting Firm X uses Excel based Standard Working Paper during audits and cuts the leveling level. Regulations that accommodate more smaller clients in the area are needed related to audit services.
PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2011) Anggi Ratna Anggraini
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.18 KB)

Abstract

This research is aimed to examine the effect of corporate life cycles (growth, mature, and stagnant) and firm size (small, medium, big) to earnings management. This earnings management differences were shown by the magnitude of earnings management in every life cycle stage and firm size. Small-sized firms and may have not sophisticated internal control system engage in more earnings management, as measured by discretionary accrual. Firm in mature and stagnant stage may have more sophisticated internal control system than firm in growth stage. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data observation period was 3 years (2009-2011). The data was collected using purposive sampling method. Total samples were 252 firms, consist of 84 corporate each year. Earnings management was indicated by the magnitude of discretionary accruals. The samples are classified into various life cycle using dividend payout, sales growth, and age. Firm size are classified by total assets. As predicted, the empirical results indicate firms in growth, mature, and stagnant stage are conducting earnings management. This research could found earnings management differences between firm size, but not between corporate life cycle. Next similar research should use more sample data in longer period and use four or five classification of corporate life cycle to get more powerful result and more detail to examine it’s effect on earnings management.   Keywords:  earnings management, corporate life cycle, growth, mature, stagnant, firm size, small, medium, big
PENGARUH SIKLUS HIDUP DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2011) Anggraini, Anggi Ratna
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This research is aimed to examine the effect of corporate life cycles (growth, mature, and stagnant) and firm size (small, medium, big) to earnings management. This earnings management differences were shown by the magnitude of earnings management in every life cycle stage and firm size. Small-sized firms and may have not sophisticated internal control system engage in more earnings management, as measured by discretionary accrual. Firm in mature and stagnant stage may have more sophisticated internal control system than firm in growth stage. The sample of the study was the manufacturing companies listed in the Indonesia Stock Exchange. The data observation period was 3 years (2009-2011). The data was collected using purposive sampling method. Total samples were 252 firms, consist of 84 corporate each year. Earnings management was indicated by the magnitude of discretionary accruals. The samples are classified into various life cycle using dividend payout, sales growth, and age. Firm size are classified by total assets. As predicted, the empirical results indicate firms in growth, mature, and stagnant stage are conducting earnings management. This research could found earnings management differences between firm size, but not between corporate life cycle. Next similar research should use more sample data in longer period and use four or five classification of corporate life cycle to get more powerful result and more detail to examine it’s effect on earnings management.   Keywords:  earnings management, corporate life cycle, growth, mature, stagnant, firm size, small, medium, big
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