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All Journal Jurnal Riset Akuntansi Terpadu EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL MAKRO MANAJEMEN JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Online Insan Akuntan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Abdimas Perbanas Jotika Journal in Management and Entrepreneurship JIAR Jurnal Karya untuk Masyarakat (JKuM)

Carmel Meiden

Bisnis Dan Informatika Kwik Kian Gie

Author-ID : 2436592

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 48 Documents Claim Missing Document

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Respon Pasar Terhadap Informasi Biaya Penelitian dan Pengembangan Yessy Yuliana; Carmel Meiden
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.692

Value relevance shows how widely available accounting information can reflect the firm value. Accounting information is relevant if it can influence decision-making. In addition to information on earnings and book value, which are the basic variables in value relevance research, there is other accounting information that can explain the market value of the firms. In this study, other accounting information used is research and development cost and advertising cost that can provide benefits to the company in the future. This study aims to analyze and examine the effect of research and development costs and advertising costs on the market value of the firms. This study is using secondary data observation techniques acquired from annual financial reports for companies in the manufacturing industry sector that are listed on the Indonesia Stock Exchange in the 2011-2020 period. The sampling method used in this research is purposive sampling, with a total of 90 observations. The results of this study partially explain that research and development costs have a positive and significant effect on the market value of the firms, whereas advertising costs have a negative effect. Meanwhile, simultaneously the research and development costs and advertising costs with a control variables affect the market value of the firms. The conclusion of this study explains that research and development costs have a value relevance

BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Enricky Firmansjah; Carmel Meiden
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 1 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Going concern perusahaan menunjukkan kemampuan perusahaan untuk mempertahankan kelangsungan hidup usahanya. Opini audit going concern adalah opini audit yang diberikan auditor independen kepada perusahaan yang dianggap tidak mampu mempertahankan kelangsungan hidup usahanya. Opini ini diberikan oleh auditor setelah auditor melakukan pemeriksaan secara keseluruhan dan auditor menemukan kesangsian atas kemampuan perusahaan untuk mempertahankan kelangsungan hidupnya. Teori yang mendasari penelitian ini adalah teori agensi atau teori keagenan. Teori keagenan berbicara mengenai hubungan kinerja antara pemilik perusahaan (pemegang saham) dan manajemen. Populasi penelitian ini menggunakan 24 perusahaan yang terdaftar dalam Bursa Efek Indonesia tahun 2017-2019, totalnya menjadi 72 sampel. Teknik uji data yang dilakukan adalah uji kesamaan koefisien, dan uji regresi logistik dengan menggunakan SPSS Ver.26. Sumber data-data perusahaan diperoleh dari www.idx.co.id dan situs resmi perusahaan terkait. Hasil pengujian yang dilakukan menyatakan bahwa data dapat diuji secara bersamaan. Hasil penilaian keseluruhan model menunjukan bahwa model yang dihipotesiskan telah fit dengan data. Nilai koefisien determinasi menunjukan variabel dependen dapat dijelaskan oleh variabel independen sebesar 90,3%. Hasil uji kelayakan model regresi menunjukan bahwa model dikatakan layak. Hasil matriks klasifikasi menunjukan kekuatan prediksi dari model regresi sebesar 95,8%.

Relevansi Nilai dan Determinan Pengungkapan Modal Intelektual Rinto Hamonangan; Carmel Meiden
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 2 No. 1 (2020)
Publisher : Magister Akuntansi FE-UK.Maranatha

In recent decades users have emphasized that traditional financial reporting is beginning to lose the relevance of the value of earnings and the book value of equity. To cover these weaknesses, investors began to look for other information to make investment decisions. Intellectual capital is included in the top ten in the information needed by information users. Intellectual capital is a potential source for modern companies to gain competitive advantages that are difficult for competitors to imitate and drive business development and success in the future. This study aims to examine the value relevance of disclosure of intellectual capital information on traditional industrial and non-traditional companies, and examine what factors influence companies to disclose intellectual capital. Using the purposive judgment sampling method, the company sample consisted of 68 companies from various types of industries that were listed on the Indonesia Stock Exchange in 2014-2018. The results is disclosure of intellectual capital has value relevance in traditional companies, but in non-traditional companies there is not enough evidence found that disclosure of intellectual capital has value relevance. Company age, audit quality, market book ratio, company size, and type of industry have a strong influence on intellectual capital disclosure. Whereas leverage and profitability have no influence on intellectual capital disclosure. Keywords : intellectual capital, intellectual capital disclosure, firm age, traditional industry, non- traditional industry

STUDI LITERATUR: RELEVANSI NILAI INFORMASI AKUNTANSI TERHADAP HARGA SAHAM Cindy Vinella; Jason Wibisono; Maya Rianti; Maria Ellita Ovina; Carmel Meiden
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.756 KB)

The purpose of this study is to provide an overview of the relevance of the value of accounting information to stock prices. This research was conducted using a Systematic Literature Review (SLR) methodological approach to identify, study, evaluate, and interpret all available research with relevant research questions. To search for journals related to the research topic, researchers use search keywords: “value relevance”, “accounting information”, and “stock price.” This study discusses important aspects of research such as research topics, research methods, and theories used in 40 published literature reviews that were collected during the research period from 2015 – 2022. To enrich the results, this study discusses several other aspects, such as the year of research, methodology, and country of research. The results showed that during the period 2015 – 2022, the most frequently used research topics were related to the influence of accounting information and stock prices. The most frequently used research method is incremental association studies. While the theory most often used is signaling theory. The results of this study provide information for future researchers who will examine value relevance to be used as a reference in developing their research.

AUDIT OPERASIONAL ATAS KLAIM PASIEN BPJS DI RUMAH SAKIT HP I Wayan Alvin Kertanegara; Carmel Meiden
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 3: Mei 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.977 KB)

Submission of claims to the BPJS Health is carried out every month by submitting documents for recapitulation of services and patient supporting files. Incomplete documents and delays in submitting claims can cause claims to be rejected, delayed and late to be billed. This can lead to disruption of the hospital's cash flow, which affects the high costs incurred and causes losses. To overcome this, proper management policies need to be implemented. Through this study, researchers want to analyze management policies on BPJS patient claims at rumah sakit HP in 2021. Data collection is carried out by documentation and interview. Data analysis is carried out by descriptive technique starting from a preliminary survey, testing of control, detailed testing, until report development. The results of the study indicate that there is a large difference in the cost of outpatient and inpatient claims between the total rate and the hospital rate which is a loss for the hospital. However, management's policy is considered capable of controlling costs and reducing this high loss by 10% to 20%.

PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN META ANALISIS SKRIPIS MAHASISWA Lilianda Susilo; Margaretha Elisabeth; Tania Martina Chika; Carmel Meiden
Jurnal Proaksi Vol 9 No 2 (2022): April - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i2.2813

Abstrak Perusahaan harus melaporkan informasi laporan keuangan perusahaan. Kesesuaian laporan keuangan menjadi faktor penting. Jika tidak sesuai maka akan menimbulkan kecurigaan terjadinya Fraud. Fraud dapat dilakukan oleh pihak perusahaan itu sendiri atau auditor yang melakukan audit. Penelitian dengan tema ini banyak dilakukan dengan hasil penelitian yang berbeda-beda. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh beberapa faktor terhadap fraud triangle. Kami meneliti sebanyak 26 skripsi dan Objek penelitiannya skripsi mengenai Faktor – faktor pengaruh Fraud Triangle dengan periode penelitian 2012-2019. Teknik pengumpulan datanya ialah teknik observasi dan tenik pemilihan sampel yang digunakan adalah teknik purposive sampling, serta menggunakan meta analisis sebagai teknik analisis penelitian. Hasil dari penelitian ini menunjukkan bahwa Achange, Leverage, ROA, Receivable , Audit Opinion memengaruhi Fraudulent financial statement. Keywords: Fraudulent Financial Statement , Meta Analysis

Relevansi Informasi Laba, Nilai Buku Ekuitas, Arus Kas Operasi, dan Dividen Terhadap Harga Saham Clarissa Serena Elargo; Carmel Meiden
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.755

In investment activities, investors need accounting information as a basis for making decisions. To be useful for decision making, the information must meet the relevant qualities seen from the reaction of the capital market through stock price movements. Since earnings is not the only indicator used to measure a company's financial performance, many studies have been conducted and developed to investigate new alternatives for measuring value relevance. Therefore, this study is interested in adding other information variables, namely operating cash flows and dividends. The manufacturing industry sector is an interesting sector to study because the manufacturing industry sector continues to grow and continues to increase from time to time. This study aims to determine the value relevance of accounting information on manufacturing companies listed on the IDX for the period 2011-2020. The object of this research is the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2020. Based on the purposive sampling method, a sample of 380 observations was obtained consisting of 38 companies per year. The data analysis techniques used in this research are pooling test, classical assumption test, descriptive statistical test, F test, t test and coefficient of determination test. The results of the tests carried out show that the data can be pooled. From the results of the t-test, each of the four accounting variables tested has a sig value below 0.05 with a positive sign coefficient. The Adjusted R2 value of earnings and book value of equity is 73% and the Adjusted R2 value of earnings, book value of equity, operating cash flow and dividends is 76.4%. The conclusion of this research indicates that there is insufficient evidence that earnings, book value of equity, operating cash flow and dividends have a positive effect on stock prices. Key words: Earnings, Book Value of Equity, Operating Cash Flow, Dividends and Stock Prices

Relevansi Nilai Aset Dan Liabilitas Pajak Tangguhan Cindy Melanie; Carmel Meiden
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.769

One of the accounting information that holds a major role for stakeholders is earnings information since it is considered could measure companies’ performance. However, the 2008 global economy crisis causes the earnings information became irrelevant to assess operational companies’ performance. This condition urges the investors to use other information, that is deferred tax information. Therefore, this research aims to test the effect of deferred tax assets and liabilities on stock prices. PSAK 46 states that deferred tax information denotes deferred tax income recoverable and income tax payable in the future which have to be presented in balance sheet. Deferred tax asset information is depicted to reflect a positive value in future company’s cash flow for the tax expense reduction, meanwhile deferred tax liabilities information reflects a negative value in future company’s cash flow because of the tax obligations that will arise in the future. The object of this research is manufacturing companies listed on Indonesia Stock Exchange in the 2011 – 2020 period. This research is using the judgment sampling method, consisting of 400 observation data. The coefficient determination shows that the dependent variable can be explained by the independent and control variables in the amount of 62%. Individually, the result of this research is that deferred tax assets have a significant positive effect on stock price, otherwise deferred tax liabilities have a significant negative effect. As a result, this study concludes that deferred tax assets and deferred tax liabilities have value relevance and this information can be used as a consideration by the investors in the making decision process.

AUDIT OPERASIONAL DAN PENGENDALIAN INTERNAL PADA MASA PANDEMI TERHADAP EFEKTIVITAS DAN EFISIENSI PENGENDALIAN KINERJA MANAJEMEN DI PT BELVAMAS MARITIM INDONTAMA Anathasya Angelia Zeta Junus; Amelia Vernanda; Vanessa Gabriella; Carmel Meiden
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 2: September 2022
Publisher : Bajang Institute

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

Penelitian ini bertujuan untuk mengukur, mengevaluasi atas sistem-sistem yang mempengaruhi kinerja perusahaan terkait dalam fungsi manajemen yang diterapkan terhadap perusahaan khususnya pada masa pendemi. Sampel data yang diambil untuk penelitian ini merupakan data dari perusahaan PT. Belvamas Maritim Indontama. Adapun data-data dari perusahaan PT. Belvamas Maritim Indontama yang dikumpulkan untuk dijadikan sebagai subjek penelitian. Metode penelitian yang digunakan yaitu dengan menerapkan pendekatan kuantitatif dilengkapi dengan observasi dan wawancara pada pihak perusahaan, serta evaluasi. Data-data yang telah dikumpulkan dengan meninjau laporan keuangan yang dimiliki perusahaan. Hasil penelitian ini adalah dengan adanya pengaruh yang cukup signifikan antara efektivitas dan efisiensi kinerja perusahaan dengan audit operasional dan juga pengendalian internal di masa pandemi

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA BEBERAPA JURNAL, META ANALISIS Charen Carolin; Meidy Aurora Caesaria; Vicky Effendy; Carmel Meiden
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Penelitian ini bertujuan untuk mengetahui pengaruh profitbilitas, leverage, kepemilikan manajerial dan ukuran perusahaan terhadap manajemen laba perusahaan, dimana manajemen laba merupakan suatu konsep yang menjelaskan tindakan yang dilakukan oleh manajer perusahaan untuk menaikkan atau menurunkan laba yang akan dilaporkan ke dalam laporan keuangan perusahaan. Faktor yang memengaruhi diproksikan dengan menggunakan leverage yang berfokus pada Debt to Asset Ratio, profitabilitas yang berfokus pada Return On Asset, kepemilikan manajerial yang berfokus pada persentase kepemilikan saham manajerial, dan ukuran perusahaan yang berfokus pada total aset yang dimiliki perusahaan. Penelitian ini menggunakan indikator Modified Jones Model untuk melihat pengaruh terhadap manajemen laba. Populasi penelitian ini berjumlah 51 artikel jurnal, dengan sampel sebanyak 24 artikel. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan data sekunder yang diterbitkan antara tahun 2018-2022. Analisis data diukur dengan menggunakan indikatorModified Jones Model. Hasil penelitian menunjukkan bahwa secara parsial (uji t) variabel profitabilitas, leverage, kepemilikan manajerial, dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba.

Co-Authors Agnes Natalia Akhmad Ardi Albert Leonardo Amelia Vernanda Anatapindika Fong Anathasya Angelia Zeta Junus Aprelia Tertadirja Ari Hadi Prasetyo Athalia Elsha Pinontoan Azarya Eleazar Canita Liani Catherine Valencia Charen Carolin Cherryl Jasmine Chyntia Susanto Cindy Limtaroli Cindy Melanie Cindy Vinella Cindy Vinella Cindy Vinella Clarissa Serena Elargo Cynthia Agatha Deandra Deandra Devina Christabel Enricky Firmansjah Erviana Roza Kusuma Feliscia Aurora Filbert Ferdinand Gavriel Faith Nangoy Gilbert Stevanus Hanif Hanif Helen Leonora I Wayan Alvin Kertanegara Jason Wibisono Jason Wibisono Jennifer Angellina Wijaya Kane Gunawan Katherine Nastasya Herman Kezia Natalie H Lilianda Susilo Margaretha Elisabeth Maria Ellita Ovina Maria Ellita Ovina Maria Katharina Sare Maria Olivia Adelline Marisha Gabrila Sutanto Marisha Gabrila Sutanto Maya Rianti Maya Rianti Meidy Aurora Caesaria Meilinda Meilinda Meri Kristianti Michelle Lesmana Nathalie - Nathalie Nathalie Novita - Nunung Nuryani Patrick Prajnananda Ruci Prima Apriwenni Princessa Leif Chenkiani Rachella Chyntia Dewi Rinto Hamonangan Sri Handoko Sakti Stefany Natasha Adrea Sugi Suhartono Sukmawati Ema Syifa Alvernia Jasmin Ramadhani Tania Martina Chika Tania Monica Mardji Utia Himmawati Valentina Nusa Daton Vanessa Gabriella Venny - Vicky Effendy Winnica Maitri Yenny Christine Yessy Yuliana Yohanes Aldy Krisna Yovina Yovina Yustina Triyani

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