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All Journal Jurnal Reviu Akuntansi dan Keuangan WIDYAKALA JOURNAL AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi Review of Applied Accounting Research Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi AKRUAL : Jurnal Akuntansi dan Keuangan` Akurasi
Widyaningsih Azizah
Universitas Pancasila
Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
COVID-19 IN INDONESIA: ANALYSIS OF DIFFERENCES EARNINGS MANAGEMENT IN THE FIRST QUARTER Widyaningsih Azizah
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.23-32

Abstract

The COVID-19 pandemic, which began in the first quarter (Q1) of 2020 in Indonesia, has certainly had a major impact on the company’s financial performance. The first-quarter financial report should have been able to show the actual condition of the financial company because it can be a projection for investors and analysts regarding the company’s performance in the next period. Unfortunately, many gaps in financial reporting that can provide space for management to commit earnings management. This study aims to prove the difference in earnings management in the Q1 of 2020, namely the period after the COVID-19 pandemic with the Q1 of 2019, namely the period before the COVID-19 pandemic. The data type of the research is secondary data using the financial statements of companies listed on the Indonesian Stock exchange in the Q1 of 2018, the Q1 of 2019, and the Q1 of 2020. The Q1 of 2018 is needed in this research related to the search for the Q1 of the year of 2019 data. Hypothesis testing was conducted using the Wilcoxon test with SPSS 25 software. This research has proven that there is a difference in earnings management in the Q1 of 2019, namely before the COVID-19 pandemic, and the Q1 of 2020, named after the COVID-19 pandemic. The level of earnings management during the COVID-19 pandemic represented in the Q1 of 2020 was lower than the earnings management in the period before the COVID-19 pandemic, namely in the Q1 of 2019.
COVID-19: Accrual Earnings Management Practices in Pharmaceutical Companies in Indonesia Widyaningsih Azizah; Hotman Fredy; Fathoni Zoebaedi
Jurnal Akuntansi Vol. 12 No. 3 (2022): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.12.3.223-238

Abstract

The COVID-19 pandemic has disrupted the supply chain of domestic pharmaceutical raw materials, where 95% of the fulfillment of raw materials relies on imports. Amid difficulties in meeting raw materials, the pharmaceutical sub-sector companies have become one of the sectors of choice for investors throughout 2020, in line with the sentiment of the COVID-19 pandemic. As one of the prima donnas’ sectors during pandemic, financial reports presented by pharmaceutical sector should report the actual condition of the company. This study aims to empirically examine the differences in accrual earnings management before and after the COVID-19 pandemic in pharmaceutical sub-sector companies in Indonesia. To evaluate changes in accrual earnings management in the period before the COVID-19 pandemic, namely in 2019 and after the COVID-19 pandemic, namely in 2020, the Paired Sample T-test was used. The findings of this study show that there is no average difference between accrual earnings management before COVID-19 (Pre-test) and after COVID-19 (Post-test), indicating that COVID-19 has no impact on earnings management practices in the pharmaceutical sub-sector companies in Indonesia. The deteriorating global economic conditions caused by the COVID-19 pandemic do not necessarily encourage managers to carry out aggressive earnings management. The pharmaceutical sub-sector companies that have become the center of attention of investors during this pandemic, as a result the company’s performance shown in the financial statements does not make managers aggressively try to manipulate their financial statements.
Co-Authors Aditya Febrian Ameilia Damayanti Anninsa Lailatul Qodriyah Annisya Putri Ati Hermawati Basis G. Andamari Bella Rusania Tisan Lie Darel Imada Darel Natanael DW Soemarsono Eka Sudarmaji Fathoni Zoebaedi Hotman Fredy Indah Masri Indra Ade Irawan Jamal Muhyidin Kurnia Heriansyah Lailah Fujianti LAILAH FUJIANTI Melinda Majid Nelyumna Rizal Nurul Hilmiyah Oktrivina, Amelia Oma Romantis Rafrini Amyulianthy Revina Resty Utami Shanti Lysandra Sinta Budi Astuti Supriadi Thalib Yetty Murni Yetty Murni Yudha Prasetyo