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Journal : Jurnal Akuntansi

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Evaluasi Penerapan Saat Pengakuan Pendapatan terhadap Kelayakan Laba secara Periodik (Studi Kasus pada Perusahaan Konstruksi) Joni .
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.288

Abstract

The Purpose of this study is to evaluate the proper timing ofrevenue recognition and the measurement of revenue to get fair value of periodic earnings for construction enterprise. This study use descriptive analysis method The purpose of this method is to describe and analyze data, in order to give a comprehensive information of the object. The result of this study indicated that the proper timing of revenue recognition for construction enterprise is during the production process with percentage-of-completion methodKey Word: revenue recognition, revenue measurement, periodic earnings
Hubungan Manajemen Laba Setelah IPO dan Return Saham dengan Kecerdasan Investor sebagai Variabel Pemoderasi - Joni Joni .
Jurnal Akuntansi Vol. 7 No. 1 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v7i1.320

Abstract

The major purpose of this study is to investigate the association between earnings management after IPO and stock returns with investors sophistication as a moderating variable. Institutional ownership is used to proxy investors sophistication.The JSX (Jakarta Stock Exchange) listed companies and issuers of IPO from 1990 to 2002 period is used as samples. The companies which institutional ownership >/ 40% consist of 75 IPOs. Earnings management was detected with Instrumental Variable Approach (Kang and Sivaramakrishnan, 1995).This study provides an evidence that issuers report unusually high earnings management around 1Po (two years before and five years afier IPO. Issuers used mean reversing strategy in two years before IPO period (income decreasing) for preparing earnings management in the next period (income increasing). Furthermore, this study documents there is no association between earnings management and stock returns with investorssophistication as moderating variable.Keywords: IPO, Earnings Management, Instrumental Variable Approach, Stock Returns, Investors Sophistication.
Nilai Relevansi Laba dan Aliran Kas (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2001-2009) Joni .
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.357

Abstract

This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 44 BEI listed companies and 352 observation, year-end firms from 2001 to 2009. We find that both cashflows and earnings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that earnings numbers have more predictive ability for future cashflows than cashflows and the result are robust.Keywords: Earnings, Cashflows, Earnings and Cashflows Prediction.
Co-Authors Adiarso . Atik Aryani Bhakti . Bralin . Erlan . Galuh . Nurdiah . Rif Atiningtyas Haris Susanti R. Saragih Susanti Saragih Tyas . Zulaicha .