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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis ESENSI: Jurnal Manajemen Bisnis The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal STEI Ekonomi Jurnal Akuntansi Enrichment : Journal of Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat MAHESA : Malahayati Health Student Journal Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Universitas Ma Chung Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Indah Masri
Universitas Pancasila
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
The role of corporate governance in the relationships of family company with real earnings management Masri, Indah
Jurnal Akuntansi Vol 22, No 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.626 KB) | DOI: 10.24912/ja.v22i1.322

Abstract

The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.
The Role of Corporate Governance In The Relationships Of Family Company With Real Earnings Management Indah Masri
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.322

Abstract

The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.
Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator Indah Masri; Thyas Tri Agathya; Ameilia Damayanti; Amelia Oktrivina
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1082

Abstract

The Research Examines The Effect Of Accountant Competence, Educator Accountant Commitment, Accountant Ethics And Professionalism As Mediating Variable On Educator Accountantaccountanbility. This Study Took The Objectof Accounting Lecturers In Dkijakarta, Using Data Collectionmethodsthrough Questionnaires. Samplingusingthe Purposive Samplingmethod Withthe Criteria Ofhavingexpertise In The Field Of Accounting Is Realized Through Akt Or Ak Degrees From Several Universitiesin Dkijakarta. The Hypothesis Testing Model Uses Partial Least Square (PLS). Based On The Results Of Data Analysis And Discussion, The Following Research Findings Were Obtained: 1) Accountant Commitmentand Accountant Ethics Have A Positive Effect On Accountability Of Educator Accountants; 2) Accountant Competence, Accountant Commitment And Accountant Ethics Have A Positive Effect On Professionalism;3)Accountant Competence Does Notaffectthe Accountability Of Educator Accountants; 4) Accountantcompetencehasa Positive Effecton Educator Accountability Through Professionalismhas A Fullmediationrole.Theexistence Of Professionalism Is Importantso That It Can Affect The Competence Of Accountantsontheaccountabilityof Educator Accountants; 5) Accountants Commitment And Accountant Ethics Have A Positive Effect On Accountability Accountantthrough Professionalism. Thatis, Professionalism Hasapartialmediationrole. Both The Direct And Indirect Relationship Of Commitmentand Accountantethics Can Encourageeducators To Gain Accountability For Accountants.
Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency Indah Masri; Amelia Oktrivina; Tryas Chasbiandani
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.3231

Abstract

This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.
Co-Authors Abdul Rozak Assodiki Adinda Atmiard Sukma Aditia, Didit Pustian Adrian Muluk, Muhammad Afrini Saraswati Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ayu Woro Angelina Bambang Suprayitno Bani Akbar Khatami Bantasyam, Sofyan Budi Kurniawan Cotoro Mukri Dimas Wardianto Djaddang, Syahril Dymitri Hani Puspita Sari Elsa Maura Adhianti Erlangga, Aldy Putra Fikha Amelia Rachim Fitri Angger Pangestu Fitrianiar Amri Frisca, Dinda Putri Fujianti, Lailah Gumilarsih, Basis Handari, Annisa Tri Herawati, Jovita Novi Iha Haryani Hatta Indra Satria Juwanto, Miranda Alifarahmah Kasim, Erlynda Kurnia Heriansyah LAILAH FUJIANTI Lysandra, Shanti Mandagie, Octaviani Maura Linda Sitanggang Melinda Majid Muchlis Muchlis Mulyadi Mulyadi Murni, Yetty Musta ‘Ani, Salis Musta'ani, Salis Nabila, Salsa Nelyumna Rizal Ni Putu Eka Widiastuti Novi Yantih Noviyantih, Noviyantih Nur'aini, Nur'aini Nuryati, Tutty Oktrivina, Amelia Pitaloka, Calya Sekar Arum Putri Utami Rafifah, Dina Rafrini Amyulianthy Randy Kuswanto Rasyid, Diandra Kamila Ria Indah Rahmawati Riska Yustisiana Rizky, Yuana Sailendra, Sailendra Salis Musta Ani SALIS MUSTA ANI Sampurno A Chaliq Saprudin Saprudin, Saprudin Sembiring, Rinawati Shanti Lysandra Shinta Budi Astuti Shirly Kumala Shirly Kumala Siahaan, Friska Lasmaria Wulandari Sinaga, Lazarus Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung Thyas Tri Agathya Tri Astuti Tryas Chas Biandani Tryas Chasbiandani Umairoh, Farah Rahmawati Vinne Shabrina Budiono Wida Feriningsih Widyaningsih Azizah Widyawati Widyawati Wiwi Idawati Yandriyani, Devilke Yetty Murni Yuana Mandagie Zahraeni, Devina