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PENGARUH KOMPENSASI BONUS, LEVERAGE, DAN PAJAK TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Wijaya, Veronika Abdi; Christiawan, Yulius Jogi
Tax & Accounting Review Vol 4, No 1 (2014): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh kompensasi bonus, leverage, dan pajak terhadap praktik manajemen laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah 1 rasio non keuangan dan 2 rasio keuangan yang diperoleh dari Laporan Keuangan perusahaan tahun 2009-2013. Sampel penelitian ini adalah 515 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2013. Setelah outlier sampel direduksi, sampel penelitian menjadi 380 perusahaan. Rasio non keuangan yang diukur adalah kompensasi bonus, sedangkan dua rasio keuangan yang diukur adalah leverage dan pajak terhadap praktik manajemen laba perusahaan manufaktur. Hasil penelitian menunjukkan bahwa kompensasi bonus tidak berpengaruh signifikan, sedangkan leverage dan pajak berpengaruh positif terhadap manajemen laba perusahaan manufaktur.

Detecting Earnings Management: A Foreign Exchange Losses (FEL) Model Christiawan, Yulius Jogi; Rahmiati, Alfa
Asian Journal of Accounting Research Vol 2, No 1 (2017): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT)

Detecting Earnings Management: A Foreign Exchange Losses (FEL) Model Yulius Jogi Christiawan; Alfa Rahmiati
Asian Journal of Accounting Research Volume 2 Issue 1
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2017-02-01-B003

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT).

PENGARUH KOMPENSASI BONUS, LEVERAGE, DAN PAJAK TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013 Veronika Abdi Wijaya; Yulius Jogi Christiawan
Tax & Accounting Review Vol 4, No 1 (2014): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.666 KB)

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh kompensasi bonus, leverage, dan pajak terhadap praktik manajemen laba perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Variabel independen yang digunakan dalam penelitian ini adalah 1 rasio non keuangan dan 2 rasio keuangan yang diperoleh dari Laporan Keuangan perusahaan tahun 2009-2013. Sampel penelitian ini adalah 515 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2013. Setelah outlier sampel direduksi, sampel penelitian menjadi 380 perusahaan. Rasio non keuangan yang diukur adalah kompensasi bonus, sedangkan dua rasio keuangan yang diukur adalah leverage dan pajak terhadap praktik manajemen laba perusahaan manufaktur. Hasil penelitian menunjukkan bahwa kompensasi bonus tidak berpengaruh signifikan, sedangkan leverage dan pajak berpengaruh positif terhadap manajemen laba perusahaan manufaktur.

PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Catherina Rosally; Yulius Jogi Christiawan
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

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The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity role in auditor performance.

Pengaruh Pandemi Covid-19 Terhadap Profitabilitas Perusahaan Industri Barang Konsumsi Subsektor Makanan & Minuman, Kosmetik & Rumah Tangga, Dan Obat-Obatan Yang Terdaftar Di Bursa Efek Indonesia Alicia Mulianto; Kelly Wijaya; Yulius Jogi
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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The COVID-19 pandemic has various impacts on companies and the country's economy. In Indonesia, there have been many bankruptcies and layoffs that have caused losses to companies. In the midst of a pandemic, there is a panic buying phenomenon, which is a change in people's shopping behavior where people buy products with more quantities than their normal spending. During the pandemic, people also tend to save expenses and prioritize household spending, which is considered to have a positive impact on the profitability of consumer goods industrial companies in Indonesia. The purpose of this research is to find out the impact of the COVID-19 pandemic on company profitability. The object of this research is 30 consumer goods industry companies listed on the Indonesia Stock Exchange in 2019-2020 which were selected by purposive sampling method. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis, it was found that the COVID-19 pandemic did not have a positive effect but a negative and significant effect on profitability where the company's profitability actually decreased during the pandemic. Meanwhile, firm size and market share were found to have no significant effect on profitability.

Proporsi Dewan Direksi Wanita dan Pengaruhnya terhadap Profitabilitas Perusahaan Sektor Jasa Yesica Christina Manurung; Feliciana Tjitrohartoko; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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This study was conducted to know the effect of the proportion of women in management board on the profitability of service sector firms. This study also used firm size and leverage as control variables. The sample used in this study were 248 service sector listed firms on the Indonesia Stock Exchange (IDX) in 2015-2019. In this study, the proportion of women in management board was measured by dividing the number of women in the management board by the number of all members of the management board. Meanwhile, profitability was measured using Return on Assets (ROA). The data analysis technique used in this research was panel data regression analysis using Gnu Regression, Econometrics and Time-series Library (GRETL) software. The result of this study showed that the proportion of women in management board had a negative and significant effect on profitability. Meanwhile, for the control variable, firm size had a significant positive effect on profitability and leverage had a significant negative effect on profitability.

ANALISA PENGARUH BEBAN PAJAK PENGHASILAN TAHUN SEBELUMNYA TERHADAP AKTIVITAS MANAJEMEN LABA TAHUN BERJALAN DENGAN MENGGUNAKAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI VARIABEL KONTROL Nikki Mulia Candra; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to examine the affect of income tax expense of prior year on earnings management activities of current year of mining public companies in Indonesia by using firm size and leverage as control variables. Samples of this research selected with purposive sampling method. The data obtained from 41 financial reports of mining public companies that registered in Indonesia Stock Exchange from 2010 until 2015.The Modified Jones model was used to calculate Discretionary Accrual which became a proxy of earnings management. Income tax expense measured by dividing tax expense of prior year with total assets of the end of the year. Then firm size was calculated by log of total asset of current year whereas leverage was measured by dividing total long term debt of current year with total asset of current year by using multiple linear regression analysis.The results showed that income tax expense, firm size, and leverage had affect on earnings management simultaneously. Income tax expense had negative influence on earnings management, on the other side firm size had positive effect on earnings management. However, leverage had no effect on earnings management.

PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Helga Adeline Halim; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to obtain empirical evidence on the influence of applying corporate governance to firm value in Indonesia. Corporate governance was measured by using CGPI score, while firm value was measured by using Tobin’s Q. This study also used firm size, firm age and financial crisis as control variables. This study was conducted on companies listed in Bursa Efek Indonesia that obtained CGPI ranking from 2001-2015 with a sample of 194 observations. The result of this study showed that corporate governance had positive and significant affect on firm value, while firm size, firm age and financial crisis had negative and significant affect on firm value.

361PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL KONTROL Stella Aurellia Tengjono; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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This study aimed to prove whether the implication of corporate governance has influence on firm value with firm size and dividend payout ratio as control variables. The implication of corporate governance. The implementation of corporate governance measured by using the Corporate Governance Perception Index (CGPI) rating scores that compiled by The Indonesian Institute for Corporate Governance. Meanwhile, firm value measured by Tobin’s Q. This study tested on 93 companies that are listed in the CGPI rating as well as in the Indonesia Stock Exchange during 2001-2015 with a total of 135 observational data. The research result showed that the implementation of corporate governance had no affect on firm value. The result also indicated that firm size had significant negative affect on firm value while the dividend payout ratio had significant positive affect on firm value.

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