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All Journal Journal of Business & Banking Tax & Accounting Review Business Accounting Review Asian Journal of Accounting Research Binus Business Review AJAR (Asian Journal of Accounting Research) (e-Journal) Journal of International Conference Proceedings International Journal of Organizational Behavior and Policy Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Yulius Jogi Christiawan
Universitas Kristen Petra
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Peran Moderasi Kondisi Leverage terhadap Hubungan Kompensasi CEO dengan Manajemen Laba: Studi pada perusahaan Manufaktur yang terdaftar di BEI Elizabeth Jessica; Vania Nanda Djaja; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The connection between CEO compensation and earnings management has long become the object of research, ever since a study by Healy in 1985. Generally, the study on earnings management would use agency theory. Still, this study applies prospect theory which serves to explain the behavior of people or organizations when making decisions in a high-risk, uncertain situation. An organization suffering from loss will attempt to take risk, while an organization enjoying a gain will be averse to risk. A company with high leverage is in an unfavorable position compared to one with low leverage. Leverage describes a company’s debt situation. The more debt there is, the more obligations the company must fulfill, such as profit numbers. It is then presumed to be the cause for CEO to start managing earnings. This study aimed to prove if leverage condition also influences the relation between CEO compensation and earnings management.The study was done on 176 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2019 and 2020. The data analysis technique utilized panel data regression with the program Gretl. This study prove that the more compensation a CEO receives, the less inclined they are to do earnings management. However, in companies with high leverage, this correlation weakens, meaning CEOs would be more willing to manage earnings. The results of this study are expected to help shareholders in deciding CEO compensation when in a high-leverage condition.
Pengaruh Penerapan Peraturan Otoritas Jasa Keuangan Nomor 55 /Pojk.04/2015 Terhadap Tindakan Manajemen Laba Krisna Irawan; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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This study aims to determine the relationship between the level of application of Financial Services Authority Regulations Number 55/POJK.04/2015, leverage, company size, and company growth on earnings management actions in all companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study was 231 companies from 2013 to 2018. The amount data from this study was 1386 firm-years. The analytical echnique used in this study was panel data regression using Gretl application software (Gnu Regression, Econometrics, and Time-Series Library) with the selected estimation model is weighted least square model.The results of the study reveal that the higher the application of Financial Services Authority Regulations Number 55/POJK.04/2015, leverage, and company growth, the higher the earnings management actions, while the higher the firm size, the lower the earnings management actions.
Analisis Persepsi Mahasiswa Akuntansi Mengenai Faktor – Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik Dan Non Akuntan Publik (Studi Kasus Pada Mahasiswa Akuntansi Universitas Kristen Petra Surabaya) Frederick Wongsodihardjo; Raynald Iskandar; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 2 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to identify and analyze the factors that influence accounting students in choosing their careers as public accountants or non-public accountants. The factors used as variables are financial rewards, professional training, professional recognition, social values, work environments, labor market considerations, and personality. This research is a survey research that uses primary data through a questionnaire distribution. The population in this study were students majoring in accounting at Petra Christian University Surabaya in 2021. The sample selection was made by using a simple random sampling technique, and the resulting sample of 436 respondents consisting of 178 business accounting students, 237 tax accounting students, and 21 International business Accounting (IBAcc) students. Data analysis of this research using logistic regression method with the help of a computer program, namely SPSS (Statistical Program for Social Science). The result shows that the factors of work environment and labor market considerations have a significant effect on student career choices as a public accountants and non-public accountants. While the factors of financial rewards, professional training, professional recognition, social values, and personality did not significantly influence the career choices of students as public accountants and non-public accountants.
Hubungan kompensasi CEO terhadap manajemen laba: Apakah kondisi pandemi Covid-19 ikut memengaruhi? Yulius Jogi Christiawan; Elizabeth Jessica; Vania Nanda Djaja
Journal of Business & Banking Vol 11, No 2 (2021): November 2021 - April 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v11i2.2834

Abstract

The relationship between CEO compensation and earnings management has been studied by the researchers since Healy’s research in 1985. In its development, there are many conditions that can affect this relationship. One of the conditions is the condition of the Covid-19 pandemic. This Co-vid-19 pandemic has a significant role in the economic downturn, which in turn, it could affect the company’s profit target. Profits that do not reach the target may lead the CEOs to do earnings management. This study is aimed to determine the effect of the Covid-19 pandemic on the relationship between CEO compensation and earnings management. Earnings management is measured using discretionary accrual proxy with Modified Jones Model. The study was done on 217 non-financial companies listed in Indonesia Stock Exchange (IDX) in 2019 and 2020. The data analysis technique utilized panel data regression with the program GRETL. This study proved that the more compensation the CEOs receive, the less inclined they are to do earnings management. However, during the Covid-19 pandemic, this relationship tends to weaken, meaning that the CEOs would be more willing to manage earnings. The result of this study is expected to help shareholders in deciding CEO compensation in the midst of a pandemic situation.
AKTIVITAS MANAJEMEN LABA MELALUI POS RESEARCH & DEVELOPMENT EXPENSE Jessica Novita Wijaya; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

          This study aimed to prove that the management had done earnings management through the real activities of research & development on companies in the mining sector. The existence of earnings management through the real activities of research & development could be seen from the abnormal research & development expense. This study used EPS as the basis for the grouping of samples between companies that had done earnings management and companies that had not done earnings management (suspect firms). This study also used control variables of firm size, market to book ratio, and return on assets. This study examined 29 companies in the mining sector listed in Indonesia Stock Exchange with a sample of 58 observations. The results showed that the management of suspect firms had not done earnings management by the reduction of the real activities of research & development. The results also showed that firm size had negative significant affect on earnings management by the reduction of the real activities of research & development and return on assets had no affect on earnings management by the reduction of the real activities of advertising, while the market to book ratio had a significant positive affect on earnings management by reduction the real activities of research & development.  
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN SEBAGAI VARIABEL KONTROL Jessica Goldwin; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

   This study aimed to obtain empirical evidence on the influence of applying corporate governance to firm performance. Corporate governance was measured by using CGPI score, while firm performance was measured by using ROE. This study also used firm size, firm age and financial crisis as control variables. This study was conducted on companies that obtain CGPI ranking from 2001-2015 with a sample of 248 observations. The result of this study showed that corporate governance had positive and significant affect on firm performance and firm age had negative and significant affect on firm performance. The result of this study also showed that firm size and financial crisis had no significant affect on firm performance.
KOMPETENSI KHUSUS AKUNTAN FORENSIK (SURVEI PADA AKUNTAN FORENSIK KAP BIG FOUR DI INDONESIA) Christine Linardo; yulius Jogi Christiawan
Business Accounting Review Vol 4, No 2 (2016): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to analyze the nine competencies of forensic accountants.These skills including deductive analysis ability, creative thinking skill, unstructuredproblem solving competence, investigative flexibility, analytical proficiency, oralcommunication ability, written communication ability, specific legal knowledge andgood composure to (1) determine whether or not special competency requiredfor forensic accountants and (2) identify a new set of variables (factors) to replace thenine competency variables at the Big Four public accounting firms in Indonesia.This study was conducted by census to all the population. Data were obtainedby distributing 140 questionnaires to all auditors who were working as associates inthe forensic division at the Big Four public accounting firms in Indonesia. Data were while Exploratory Factor Analysis used to answer the second objective. The dataanalysis were performed with SPSS version 20.The results of this study by using Spearman Rank Correlation Analysisshowed that special competencies were required for the work of forensic accountants.By using Exploratory Factor Analysis, the results identified that three factors wouldbe reduced from nine competency factors of forensic accountants. The first factorincluding deductive analysis ability, unstructured problem solving competence,investigative flexibility, and analytical proficiency. The second factor includingcreative thinking skill, specific legal knowledge and good composure while the thirdfactor including oral communication ability and written communication ability.
Pengaruh Karakteristik Komite Audit Terhadap Financial Distress Dengan Penerapan Sistem Whistleblowing Sebagai Variabel Moderasi Vicky Febriana; Yulius Jogi Christiawan
Business Accounting Review Vol 8, No 1 (2020): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Every company has a different financial condition. Some are in a safe zone and some are in difficult zone. This study aimed to examined the implementation of the whistleblowing system can strengthen the relationship between the characteristics of audit committee on financial distress. The study was conducted on 90 companies from manufacturing sector which were listed in the Indonesia Stock Exchange in the period of 2015 to 2019. This study measured financial distress by using the Altman Z-Score model and dummy to measures the implementation of whistleblowing system. The size of audit committee, Independency of audit committee, and frequency of audit committee meetings using the company’s financial report. This test conducted by using Weighted Least Square method, but this study did not succeed in proving the implementation of the whistleblowing system strengthen the relationship between the independence of audit committee and frequency of audit committee meetings on financial distress.
Pengaruh Beban Pajak Penghasilan Terhadap Manajemen Laba pada Perusahaan Sektor Perdagangan, Jasa dan Investasi Periode 2010-2015 yang Terdaftar di Bursa Efek Indonesia dengan Firm Size dan Leverage sebagai Variabel Kontrol. Feliana Pramitasari; Yulius Jogi Christiawan
Business Accounting Review Vol 5, No 2 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aimed to examines the affect of income tax expense of the previous year on earnings management activities of the current year of trade, service and investment public companies in Indonesia by using firm size and leverage as control variables. Furthermore, this study will used 58 financial reports of trade, service, and investment public company that registered in Indonesia Stock Exchange from 2010 until 2015. Modified Jones model was be used to calculate Discretionary Accrual which became a proxy of earnings management. The data tested by using multiple linear regression analysis.The results showed that income tax expense, firm size and leverage had affected on earnings management simultaneously. Income tax expense had negative affect on earnings management, on the other hand firm size had no affect on earings management. The variabel leverage had positive affect on earnings management.
Pengaruh Pandemi Covid-19 Terhadap Pemberian Opini Going Concern Dengan Profitabilitas Dan Leverage Sebagai Variabel Mediasi Joshua Adiguna Prastowo; Yulius Jogi Christiawan
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Pandemic situations causing a firm experiencing subtantial loss and threatening their sustainability business activities. Therefore, the auditor will give a going concern opinion if they doubt the firm’s sustainability because of the pandemic effects. This study aims to prove wether a firm's low-rate profitability or high-rate leverage will make the firm get a going concern opinion. The sample of this study used 40 firms that listed on Indonesia Stock Exchange for the year 2019 and 2020 on affected sectors consisting of tourism, hotels, transportation, tertiary product, property, and energy. This study used  Partial Least Square analysis. The results shows that the relationship between COVID-19 pandemic and going concern opinion decision doesn’t have a direct effect, but through profitability rate. These results are corresponding with agency theory where the owner of the company needs a third party that is the auditor to assess the company's ability through an opinion. This research contributes to the firm's concern about what causes the decline in profitability when the company gets a going concern opinion.
Co-Authors Adelia Yemima Alfa Rahmiati, Alfa Alicia Mulianto Angeliza Prasetio Anita Bela Nathania Azilia Yocelyn Bernadette Devina Taufik Beta Benaja Bryan Anderson Tombilayuk Catherina Rosally Christine Arianto Salim Christine Linardo Christopher Adrian Lukito Cindy Carolina Cindy Riady Devianty Kumalasari Elizabeth Jessica Elizabeth Jessica Evelyn Kusgianto Evelyn Setiawan Febriana Ningsih Hoki Feliana Pramitasari Feliciana Tjitrohartoko Frederick Wongsodihardjo Gabriella Foanto Helga Adeline Halim Hendri Budiman Hendri Kwistianus Hizkia Leonard Pah Inez Cornelia Risamasu Ivan Hadriyanto Jeremy Alfa Nugraha Jessica Apriliani Koharyanto Jessica Goldwin Jessica Novita Wijaya Jessica Wijaya Simon Joshua Adiguna Prastowo Josua Tarigan Judith Wijaya Juniarti Juniarti Junio, Ghea Ariaristy Karin Karin Karina Steffany Kelly Wijaya Krisna Irawan Manurung, Regita Marylee, Ketzia Megawati Cheng Melinda Dewi Mery Marliani Micheline Clarissa Michelle Angelina Setyawan Michelle Tevi Goeinawan Nadia Angelia Natanael Albert Frumentius Nathania Allisya Krisira Nikki Mulia Candra Pradhono Pradhono Putri, Yorilola Yoanda Raynald Iskandar Robert Halim Seliya Esther Sampul Simon, Jessica Wijaya Stefanny Novi Andarista Stella Aurellia Tengjono Stephenly Tonggano Teng, Theresya Krismenda Theresya Krismenda Teng Tjiptohadi Sawarjuwono Valerie Angela Halim Vanesa Pradipta Candra Vania Nanda Djaja Vania Nanda Djaja Vania Yulitasari Handoko Veronika Abdi Wijaya Veronika Abdi Wijaya, Veronika Abdi Vicky Febriana Vina Vernnita Yesica Christina Manurung Yolanda Florenzcia