Articles
<![CDATA[FINANCIAL CONDITION MODERATED THE EFFECTIVENESS OF AUDIT COMMITTEETOREDUCE EARNINGSMANAGEMENT ]]>
<![CDATA[Michella Maria Virgine Prayogo]]>;
<![CDATA[Yie Ke Feliana]]>;
<![CDATA[Aurelia Carina Christanti Sutanto]]>
<![CDATA[ Manajemen dan Bisnis Vol 12, No 2 (2013): September 2013 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v12i2.21
<![CDATA[Some cases of financial fraud invite inquiries about the effectiveness of corporategovernance mechanism in financial distress companies. This study empiricallyexamines whether the financial distress moderate the impact of corporate governancemechanism to earnings management. The sample of this study is manufacturingcompanies listed at Indonesia Stock Exchange for period 2010 -2012. Discretionaryaccruals are used as a proxy for earnings management, while financially distressed andnon-distressed firms are identified based on Altman Z-score test. Corporate governancemechanism is measured by four characteristics of the audit committee, i.e. size (totalnumber of audit committee members), independence (audit committee composition),activity(frequency of audit committee meeting), and expertise (the number of auditcommittee have finance or accounting background).This study finds that (1) financialdistress does not moderate the impact of total members of audit committee to earningsmanagement; (2) financial distress does not moderate the impact of frequency of auditcommittee meeting to earnings management; (3) financial distress does not moderatethe impact of audit committee composition to earnings management; (4)financialdistress moderates the impact of audit committee finance/accounting knowledge toearnings management. These results suggestthat the effectiveness corporate governanceis low, and finance/accounting literacy of audit committee should be alert.Beberapa kasus manipulasi keuangan pada perusahaan yang mengalami kesulitankeuangan mengundang pertanyaan terkait efektifitas mekanisme tata kelola perusahaan.Penelitian ini secara empiris menguji apakah kondisi kesulitan keuangan dapatmemoderasi pengaruh mekanisme tata kelola perusahaan terhadap manajemen laba.Sampel dari penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di BursaEfek Indonesia periode 2010-2012.Discretionary accruals digunakan sebagai proksiuntuk manajemen laba, sedangkan kondisi kesulitan keuangan diidentifikasimenggunakan uji Altman Z-score. Mekanisme tata kelola perusahaan diukur dengan 4karakteristik komite audit, yaitu ukuran (jumlah anggota komite audit), independensi(komposisi komite audit), aktivitas (frekuensi pertemuan komite audit), dan keahlian(jumlah anggota komite audit yang memiliki latar belakang keuangan atau akuntansi).Penelitian ini menemukan bahwa (1) kondisi kesulitan keuangan tidak memoderasipengaruh jumlah anggota komite audit terhadap manajemen laba; (2) kondisi kesulitankeuangan tidak memoderasi pengaruh frekuensi pertemuan komite audit terhadapmanajemen laba; (3) kondisi kesulitan keuangan tidak memoderasi pengaruh komposisikomite audit terhadap manajemen laba; (4) kondisi kesulitan keuangan memoderasi pengaruh jumlah anggota komite audit yang memiliki latar belakang keuangan atauakuntansi terhadap manajemen laba. Hasil ini menunjukkan bahwa efektifitas tatakelola perusahaan masih rendah dan anggota komite audit yang memiliki latar belakangkeuangan atau akuntansi harus mewaspadainya.]]>
<![CDATA[BIAYA KUALITAS DAN KOMPQNENNYA PADA BAD AN USAHA PERAIH ISO 9000 DI KAWASAN INDUSTRI SIER DAN PIER ]]>
<![CDATA[Stefanus Budy Widjaja Subali]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Journal of Management and Business Vol 4, No 1 (2005): MARCH 2005 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v4i1.180
<![CDATA[Quality has become an important competitive dimension for all organization. Recently, -the emphasis on quality has shifted from a source of strategic advantage to a compepetive necessity As the companies implement quality-improvement programs,one of those is. ISO 9000, a need arises to monitor and report on the progress of these programs. Managers r need to know about the quality costs and the component of quality costs. The component of quality costs include prevention, appraisal, internal failure and external failure costs. This article describes how the companies that were awarded ISO 9000 define the quality costs, what items to be included in the each component of quality costs and how the composition of each component of quality activity cost driver is.]]>
<![CDATA[GENERATING VALUES FOR MAJOR STAKEHOLDERS OF QANTAS THROUGH STRATEGIC FINANCIAL AND RESOURCE MANAGEMENT ]]>
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Journal of Management and Business Vol 2, No 2 (2003): September 2003 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v2i2.62
<![CDATA[Pertimbangan strategi dalam manajemen sumber daya badan usaha telah diterima secant luas. Banyak makalah yang telah membahas konsep tentang hal tersebut, namun penerapan konsep tersebut pada badan usaha aktual seringkali dipertanyakan, sehingga menimbulkan pendapat bahiva teori/konsep tidak sesuai dengan praktek. Bertitik tolak dari hal tersebut,, makalah ini membahas tentang penerapan manajemen sumber daya yang strategis di suatu badan usaha aktual, yaitu Qantas Airways Limited, sehingga dapat diperoleh gambaran yangjelas tentang aplikasi dari konsep yang ada. Analisa stategi manajemen sumber daya Qantas dilakukan berdasarkan pertimbangan kemampuan Qantas dalam nienghasilkan nilai tambah bagi stakeholders utamanya. Analisa dilakukan mulai dari Ungkungan eksternal, internal dan kompetensi utama yang dimiliki oleh Qantas. Dari hasil analisa tersebut dapat ditemukan ancaman dan peluang utama dari Qantas, sehingga dibagian akhir makalah ini akan dibahas rekomendasi untuk strategi Qantas di masa mendatang berdasarkan sumber daya internal yang Qantas miliki.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI DAN SALES GROWTH PERUSAHAAN DENGAN FAMILY CONTROL SEBAGAI VARIABEL MODERATING DI INDONESIA ]]>
<![CDATA[Ivana Teddy Kusumawati]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Prosiding Seminar Nasional Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknologi Vol 2 (2019): Prosiding Seminar Nasional Kedua Sinergitas Multidisiplin Ilmu Pengetahuan dan Teknolo ]]>
Publisher : <![CDATA[Yayasan Pendidikan dan Research Indonesia (YAPRI) ]]>
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<![CDATA[Pengeluaran perusahaan terkait Corporate Social Responsibility (CSR) masih memunculkan perdebatan dimana di satu sisi CSR dianggap dapat memberikan keuntungan dan nama baik perusahaan, tetapi di sisi lain CSR dianggap mengurangi keuntungan perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR terhadap nilai dan sales growth perusahaan serta pengaruh pengungkapan CSR terhadap nilai dan sales growth dengan family control sebagai variabel moderating. Pengukuran nilai perusahaan menggunakan Tobin’s Q dan pengukuran sales growth dengan perbandingan sales perusahaan. Variabel kontrol yang digunakan adalah size, research and development, leverage, dan jenis industri. Hasil dari penelitian ini membuktikan bahwa pengungkapan CSR tidak berpengaruh signifikan terhadap nilai dan sales growth perusahaan, sedangkan variabel family control mampu memoderasi hubungan CSR dengan nilai perusahaan tetapi tidak dengan sales growth perusahaan.]]>
<![CDATA[HUBUNGAN ANTARA TINGKAT KONSERVATISME PIHAK PENGAKUSISI DAN TINGKAT RETURN KEGIATAN MERGER-AKUISISI DARI PERSPEKTIF PIHAK PENGAKUISISI ]]>
<![CDATA[Leona Ami]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 11 No. 1 (2017): Volume 11, No. 1, April 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v11i1.272
<![CDATA[Abstract – This research investigate if timely loss recognitionis associated with return of merger - acquisition. In order to measure conservatism, we used Basu (1997) and Francis and Martin (2010) in Demsetz and Lehn (1985) to measure return. Model I with AcqCAR +/- 30 days and Model II with AcqCAR +/- 365 days shows there is no significant relation between conservatism and return from merger and acquisition decision. In addition, we find that Basu (1997) is not significant for sample in Indonesia .Paired sample t-test shows there is no significant changes in return related merger and acquisition decision.]]>
<![CDATA[Pengaruh Karakteristik Perusahaan Terhadap Luas Pengungkapan Sukarela ]]>
<![CDATA[Irma Prawita Sari]]>;
<![CDATA[Yie Ke Feliana]]>;
<![CDATA[Riesanti Edie Wijaya]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 7 No. 1 (2008): Volume 7, No. 1, Mei 2008 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v7i1.1927
<![CDATA[Disclosure Theory suggest that voluntary disclosure reduces information asymetry among investors by reducing transactions and information cost, which in turn reduces firms' cost of capital. The advantages of voluntary disclosure should encourage the listed firms to present voluntary disclosure besides mandatory disclosure. In fact, many listed firms reluctant to present. Voluntary dimension of corporate disclosure involve the manisfestation of free choice of the firms and its managers. Because of that, the purpose of this study is to reveal factors affecting voluntary disclosure levels for Indonesian firms listed in Jakarta Stock Exchange in 2005 and 2006.]]>
<![CDATA[PENGARUH KONVERGENSI IFRS TERHADAP PERSISTENSI LABA: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015 ]]>
<![CDATA[Vania Adi]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v12i2.2266
<![CDATA[This research aims to test whether the more convergent IFRS in Indonesia can make company’s earning more persistence or not, also this research aim to test can the operating income this year can predict the net income in next year more rather than non-operating income. This research uses quantitative approach with multiple regression analysis. Researcher use companies listed in Indonesia Stock Exchange within 2012 – 2015 period as the sample. There are 304 companies used in this research. The results show that the more convergent IFRS in Indonesia can make company’s earning more persistence even the coefficient value fluctuates, so the net income in current year can be used to predict the net income in next year. Meanwhile, operating income proved can predict net income in next yearrather than non-operating income even the ability to predict was decreased in 2015.]]>
<![CDATA[HUBUNGAN KOMPLEMENTER ANTARA MANAJEMEN PUNCAK PEREMPUAN DAN LITERASI KEUANGAN TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015 ]]>
<![CDATA[Brenda Astrid Tamara]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 1 (2019): Volume 13, No. 1, Maret 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i1.2838
<![CDATA[The purpose of this study is to examine whether the presence of female top management and female top management with financial literacy has an impact on reducing earnings management. Earnings management is proxied by discretionary accruals and measured using the Modified Jones (1995) model on a cross-sectional version. The study population use all company that has been listed in Bursa Efek Indonesia (BEI) at 2015. The amount of company used in this study are 291 companies. The results of this study shows that there is no effect between female top management and female top management with financial literacy on the reduction of earnings management.]]>
<![CDATA[STUDI KOMPARASI KESIAPAN PEMBELAJARAN AKUNTANSI KEUANGAN DI UNIVERSITAS SURABAYA DAN STIE PERBANAS SURABAYA DALAM RANGKA ADOPSI IFRS: PERSPEKTIF AKADEMISI ]]>
<![CDATA[Jessica Irma Wijaya]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 14 No. 1 (2021): Volume 14, No. 1, Februari 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v14i1.2948
<![CDATA[The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas Surabaya using qualitative research paradigm. Interviews, observations, and documentary analysis were used during data collection processes. The result of this study is the curriculum of accounting educationof Universitas Surabaya and STIE Perbanas Surabaya have been updated with IFRS. The accounting lecturers of these universities never facing any significant difficulty in adjusting the accounting education curriculum because so many training, seminar, or socialization about IFRS have been participated. Learning methods and support from institutions become evaluation in the current process of accounting education. The learning methods for accounting students of Universitas Surabaya and STIE Perbanas Surabaya have no significant difference although they use different approaches. In term of the support of institutions, Universitas Surabaya is better than STIE Perbanas Surabaya.]]>
<![CDATA[Hubungan Corporate Social Responsibility dengan Earnings Quality pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019 ]]>
<![CDATA[Priscillia Puspita Lestari]]>;
<![CDATA[Yie Ke Feliana]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 13 No. 2 (2019): Volume 13, No. 2, September 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v13i2.3988
<![CDATA[Abstract Earnings is one of some important things that company stakeholders pay attention to in making decisions related to the company. Therefore, the quality of earnings reported by companies need to be ensured that it accurately reflects tha real conditions of the company. Besides earnings, stakeholders also pay attention to corporate social responsibility activities that has been done by company as the implementation of triple bottom line concept. This study aims to investigate the relationship between corporate social responsibility (CSR) and earnings quality reported by firms. CSR is measured by using the CSRD Index based on 91 GRI criteria, while earnings quality is proxied by accrual earnings management and measured by calculating the discretionary accruals. The research object in this study is all entities listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2019. After selecting companies based on predetermined sample criteria, the totals of sample numbers in this study is 191 companies in 2016-2019. The result of this study prove that there is no significant relationship between CSR and earnings quality. Keywords: corporate social responsibility, earnings quality, earnings management]]>
