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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi JURNAL AKUNTANSI Jurnal Ekonomi Jurnal Ekonomi Perusahaan
Prima Apriwenni
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA Sally Irawan; Prima Apriwenni
Jurnal Akuntansi Bisnis Vol 14, No 1 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i1.2458

Abstract

ABSTRACT :  Stakeholders pay attention to the earnings report, thus encouraging company managers to plan strategies to produce reports expected by stakeholders. Earnings management is one way that can be done. Managers can intervene the earnings management by increasing or decreasing profit in order to achieve a certain level of profit which benefits himself or the company. This study aims to determine the influence of free cash flow, financial distress, and investment opportunity set on earnings management. The research sample consisted of 11 infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange in 2014-2018 with the total sample of 55 data. This study used a purposive sampling method and was tested with SPSS 22.0 Software. The results show that the data have met the pooling test, classical assumptions and established criteria. The results of the F test show that the earnings management variable is affected simultaneously by free cash flow, financial distress, and investment opportunity set variables. The t test results show that the free cash flow and investment opportunity set have a significant positive effect on earnings management, whereas financial distress does not. In sum, there is enough evidence that free cash flow and investment opportunity set positively affect earnings management, but financial distress does not have enough evidence to influence earnings management.Keywords:  Earnings Management, Free Cash Flow, Investment Opportunity Set, Financial Distress. ABSTRAK: Laporan laba menjadi perhatian para stakeholders sehingga mendorong manajer perusahaan melakukan perencanaan strategi untuk menghasilkan laporan yang diharapkan stakeholder. Manajemen laba adalah salah satu cara yang dapat dilakukan. Intervensi manajer untuk melakukan manajemen laba dengan cara menaikkan atau menurunkan laba guna mencapai tingkat laba tertentu untuk menguntungkan dirinya sendiri atau perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow, financial distress, dan investment opportunity set terhadap manajemen laba. Sampel penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Total sampel yang digunakan adalah 11 perusahaan dengan data observasi yang diperoleh sebanyak 55. Teknik pengambilan sampel yang digunakan adalah non-probability sampling dengan menggunakan metode purposive sampling dan pengujian yang dilakukan dengan bantuan software SPSS 22.0. Hasil penelitian dari data yang digunakan,  untuk uji pooling dan asumsi klasik telah lulus uji dan sudah memenuhi kriteria yang ditetapkan. Hasil uji F menunjukkan bahwa variable manajemen laba dipengaruhi secara simultan oleh variable free cash flow, financial distress, dan investment opportunity set. Dari hasil uji t memperlihatkan hasil bahwa free cash flow dan investment opportunity set mempunyai nilai signifikan positif terhadap manajemen laba, tapi untuk financial distress tidak mempunyai nilai signifikan terhadap manajemen laba. Kesimpulan dari penelitian ini adalah free cash flow dan investment opportunity set berpengaruh positif terhadap manajemen laba, sedangkan financial distress tidak berpengaruh terhadap manajemen laba.Kata Kunci: Manajemen Laba, Free Cash Flow,  Investment Opportunity Set, Financial Distress 
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Widdy Kristianto; Prima Apriwenni
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (833.594 KB) | DOI: 10.52859/jba.v5i2.23

Abstract

The purpose of financial reporting is to provide information regarding the financial position, performance, and changes in the financial position of an entity that is beneficial to a large number of users in economic decision-making. Timeliness is an important component that can improve the quality of financial information. Financial information is timely if the information is available to decision-makers before losing capacity to influence decisions.. The purpose of this study is to test whether profitability (ROA), solvency (DER), firm size, and audit opinion affect the timeliness of financial reporting in consumer goods companies listed on Indonesia Stock Exchange in 2013-2016.The object of this research is 24 Consumer Goods companies listed on Indonesia Stock Exchange in 2013-2016. Sampling technique used is Non-Probability Sampling technique, using purposive sampling method. Analytical methods used are descriptive straticistic test, coefficient equality test, classical assumption test, and multiple linear regression analysis.The conclusion of this research indicates that profitability (ROA) has a positive effect on timeliness. solvency (DER) has a negative effect on timeliness. While firm size and audit opinion have no effect on timeliness.
Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Janice Putri; Prima Apriwenni
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 2 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i2.434

Abstract

Fraudulent financial reporting is an act of fraud by intentionally conduct misstatement(s) of financial statements in order to deceive its users. As one of the goals of the state-owned enterprises (SOE) is to make profits, sometimes the management is motivated to performs fraudulent financial reporting to achieve this goal. This study was conducted to determine the influence of financial target, ineffective monitoring, quality of external auditor, change of auditor, change of directors and frequent number of CEO’s picture in the annual report on fraudulent financial reporting in SOEs. The object of this study were 20 SOEs listed on the Indonesia Stock Exchange for the 2017-2019 period. The results of the wald test showed that the significance value of the financial target which proxied by ROA, ineffective monitoring, quality of external auditor, change of auditor, change of directors, and frequent number of CEO’s picture were all above the significant value of 0.05. Hence, the conclusion of this study is that financial target, ineffective monitoring, quality of external auditor, change of auditors, change of directors and frequent number of CEO’s picture have no influence on fraudulent financial reporting. ABSTRAK Fraudulent financial reporting adalah suatu tindak kecurangan yang sengaja dilakukan melalui salah saji dalam laporan keuangan, dengan maksud untuk menipu penggunanya. Salah satu tujuan dari perusahaan Badan Usaha Milik Negara adalah untuk memperoleh laba. Untuk mencapai laba tersebut manajemen dapat termotivasi untuk melakukan tindak kecurangan dalam pelaporan keuangannya. Penelitian ini bertujuan untuk melihat pengaruh dari target finansial, efektivitas pengawasan, kualitas eksternal auditor, pergantian auditor, pergantian direksi, dan banyaknya foto pimpinan dalam laporan tahunan terhadap fraudulent financial reporting di perusahaan BUMN. Obyek penelitian ini adalah 20 perusahaan BUMN yang tercatat di Bursa Efek Indonesia periode 2017-2019. Hasil dari wald test menunjukkan bahwa nilai signifikansi atas target finansial yang diproksikan oleh ROA, efektivitas pengawasan, kualitas eksternal auditor, pergantian auditor, pergantian direksi dan banyaknya foto pimpinan seluruhnya masih diatas nilai signifikasi 0,05. Kesimpulan yang diperoleh melalui penelitian ini yaitu bahwa target finansial, efektivitas pengawasan, kualitas eksternal auditor, pergantian auditor, pergantian direksi, dan banyaknya foto pimpinan dalam laporan tahunan tidak memengaruhi terjadinya fraudulent financial reporting.
The Effect of Leverage, Profitability, Company Size, and Institutional Ownership on Profit Management Using Modified Jones, A Meta-Analysis Study Anatapindika Fong; Patrick Prajnananda Ruci; Katherine Nastasya Herman; Carmel Meiden; Prima Apriwenni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1998

Abstract

Apart from being a form of management accountability for the use of entrusted resources, the profit and loss condition of a company is also often used by the company's stakeholders widely because it has predictive value. This makes the management try to do earnings management so that the company's performance looks better by external parties. Many studies related to the effect of leverage, profitability, company size, and/or institutional ownership on earnings management actions have been carried out and have different significance results. This study aims to expand the theory and remove inconsistencies in the research results by using meta-analysis techniques. Meta-analysis itself is a way that can integrate the results of existing studies and reveal patterns of relative invariance and causes of differences in results. The data taken in this study are secondary data taken through various sources in the form of journals, research results, and literature studies that discuss the factors that influence earnings management actions. This study uses the Modified Jones model in detecting the presence of earnings management in a company. The data collection technique used the observation method using data from previous studies. The sample data used for this study were 29 studies. The results of the meta-analysis show that leverage, profitability, firm size and institutional ownership have a significant effect on earnings management actions.
DOES INSTITUTIONAL OWNERSHIP AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION? Rizka Indri Arfianti; Prima Apriwenni; Martha Ayerza Esra; Elisabeth Vita Mutiarawati; Brenda Aurellia
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to find out whether the value relevance of the fair value of assets and liabilities at levels 1 and 2 is higher than at level 3 and to find out whether institutional ownership increases the value relevance of the fair value of assets at level 1, level 2 and level 3. This research was conducted in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period, which was determined using the purposive sampling method so that 90 company sample data were selected. Using the panel data linear regression method, the results show that the fair value of level 3 assets is more relevant than levels 1 and 2, while the fair value of liabilities at levels 1 and 2 produces a higher relevance than level 3. This research shows that it is not proven that level 1 and 2 fair value information is more relevant than level 3 for investor decision making. In subsequent tests, institutional ownership is not proven to increase the relevance of the fair value of level 1, level 2 and level 3 assets.
PENGARUH EXCHANGE RATE, MULTINATIONALITY, DAN LEVERAGE TERHADAP TRANSFER PRICING Divinia Mayzura; Prima Apriwenni
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.982

Abstract

Transfer pricing can be refered as a company step to determine the transfer price of a transaction by company. There are two forms of transactions in transfer pricing, inter-company and intra-company. The transaction itself can be done in one country, or multiple countries. Based on the purposive sampling method, the samples obtained were 11 companies during 3 years of observation bring the result of 33 observation data. Observation data collected from Manufacture company audited report and registered in Indonesia Stock Exchange. The analysis technique used multiple linear regression with pooling data, classic assumption test, F test, t test, and R2 test. The result from this research showed that the exchange rate variable has no influence to company decision for practicing transfer pricing. The variable multinationality has a negative influence on the company decision to transfer pricing. Thus, the leverage variable has positive influence toward the company decision to practice transfer pricing.
Co-Authors Amelia Sandra Anatapindika Fong Brenda Aurellia Carmel Meiden Christopher Hadisurja Dewi Retnosari Divinia Mayzura Elisabeth Vita Mutiarawati Erna Sari Gloria Hanif Hanif Janice Putri Jessica Natalia Jaori Jessica Tricia Katherine Nastasya Herman Martha Ayerza Esra Muhammad Fuad Patrick Prajnananda Ruci Rizka Indri Arfiant Rizka Indri Arfianti Ruth Elvienne Sally Irawan Sylvia Sari Rosalina Widdy Kristianto