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All Journal International Journal of Advances in Applied Sciences ProBank: Jurnal Ekonomi dan Perbankan Akuisisi : Jurnal Akuntansi SMARTICS Journal Jurnal Ilmiah Matrik JITK (Jurnal Ilmu Pengetahuan dan Komputer) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal ULTIMA InfoSys Jurnal ULTIMA Accounting Jurnal Teknologi Sistem Informasi dan Aplikasi Jurnal Cendikia JIA (Jurnal Ilmiah Akuntansi) JUSIM (Jurnal Sistem Informasi Musirawas) MBIA Jurnal Online Insan Akuntan JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat JSK (Jurnal Sistem Informasi dan Komputerisasi Akuntansi) Jurnal Teknologi Sistem Informasi
T. Husain
STMIK Widuri
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Environmental Science Materials Science & Nanotechnology Mathematics Physics Social Sciences

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Journal : MBIA

 1 
Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 T Husain; Ade Elza Surachman
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.938 KB) | DOI: 10.33557/mbia.v16i1.61

Abstract

This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.
Frekuensi Pertemuan Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba Dengan Pendekatan Non-Discreationary Accruals Siti Wafiqoh Maulidiyyah Nurul Ichsany; T. Husain
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.451 KB) | DOI: 10.33557/mbia.v17i2.343

Abstract

This research aim to obtain empirical evidence about the practice of earnings management in use of corporate governance mechanism which consists of the frequency of board and audit committees meeting. This study uses measurements of earnings management with the non-discreationary accruals (NDA) approach introduced by Jones. The population of this study is sub-sectors companies in the construction and building in 2010-2016. The sampling technique uses a purposive method. The method of data analysis uses multiple regression analysis, the classical assumption test previously and followed by hypothesis testing. The results of this research indicate that the frequency of board meetings does not significantly influence on the earnings management, while the frequency of audit committee meetings has a negative effect on the earnings management.
Co-Authors Achmad Udin Zaelani Ade Elza Surachman Agustinus Rio Trilaksono Ahmad Taufik Asrul Sani Budi Santoso Budiyantara, Agus Dedin Fathudin Elvia Puspa Dewi Maulana Ardhiansyah Melani Quintania Nedi Hendri Nuzulul Hidayati Pasupati, Bayu Ramdani Rouly Doharma Sahadi Sahadi Sani, Asrul Siti Wafiqoh Maulidiyyah Nurul Ichsany Yanti Yanti Yofhi Septian Panglipurningrum