Articles
<![CDATA[Do Personal Benefits, Professional Commitment, and Ethical Orientation Influence Earnings Management ]]>
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 28, No 1 (2025): IJAR January 2025 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.804
<![CDATA[Financial reports are a means for companies to communicate financial information to interested parties. The information in financial statements is generally used by external parties, investors, and creditors to make investment and lending decisions. The existence of stakeholders in these financial statements is likely to give rise to conflicts of interest, with each party seeking to maximise the benefits it can obtain, such as shareholders seeking a return on the share capital they have invested and managers seeking to be able to earn bonuses from the results of their performance. Shareholders' demands for stock returns may encourage managers to engage in earnings management. The research design used is a 2x2x2 full factorial experimental design, which aims to test and provide empirical evidence on the effect of personal gain, professional commitment, and ethical orientation on earnings management. A total of 146 students from several universities in Indonesia who were enrolled in or had passed the Accounting Theory course participated. Earnings management is measured by manipulating scenarios, and participants are asked to respond by completing a semantic differential scale related to the treatment given. This experimental research was conducted by randomly distributing questionnaires online through Google Forms, entering several classes through Zoom, and distributing them through personal chat. The test used in this study is ANOVA, and the study results indicate that personal gain and ethical orientation significantly affect profit management. In contrast to the professional commitment variable, the results showed no significant effect of professional commitment on earnings management.]]>
<![CDATA[Kualitas Audit: Kontribusi Tingkat Audit Report Lag dan Ukuran Perusahaan Sektor Pertambangan ]]>
<![CDATA[Effendi, Bahtiar]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Ekonomi Bisnis Digital Vol 3 No 1 (2024): Artikel Riset Maret 2024 ]]>
Publisher : <![CDATA[Yayasan Cita Cendekiawan Al Khwarizmi ]]>
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DOI: 10.47709/jebidi.v3i1.345
<![CDATA[Penelitian ini bertujuan untuk menganalisa pengaruh tingkat audit report lag dan ukuran perusahaan terhadap kualitas audit pada perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia. Dalam menyelesaikan pekerjaan audit laporan keuangan, auditor membuat serta mengumpulkan jadwal untuk mencatat hasil pengujian pengendalian dan pengujian substantif yang dilaksanakan, serta membuat jurnal penyesuaian jika dalam pekerjaan terjadi perbedaan pencatatan antara jurnal atau kertas kerja yang dibuat klien dengan dokumen transaksi. Dalam penelitian ini, populasinya adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2021 sampai dengan tahun 2023. Purposive sampling digunakan untuk memperoleh data dari 43 perusahaan yang berbeda. Analisis regresi linier berganda dilakukan untuk menganalisis data. Adapun hasil penelitian yang diperoleh yakni kualitas audit dipengaruhi secara signifikan oleh tingkat audit report lag, ukuran perusahaan tidak berpengaruh secara signifikan terhadap tingkat kualitas audit, dan ditemukan audit report lag dan ukuran perusahaan secara simultan berpengaruh secara signifikan terhadap kualitas audit pada perusahaan sektor pertambangan.]]>
<![CDATA[Pengaruh Pemberian Reward, Kolektivisme Dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Widyana Putri, Veronica]]>;
<![CDATA[Lasdi, Lodovicus]]>;
<![CDATA[Effendi, Bahtiar]]>;
<![CDATA[Winda Mulia, Teodora]]>
<![CDATA[ Jurnal Ekonomi Bisnis Digital Vol 3 No 1 (2024): Artikel Riset Maret 2024 ]]>
Publisher : <![CDATA[Yayasan Cita Cendekiawan Al Khwarizmi ]]>
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DOI: 10.47709/jebidi.v3i1.346
<![CDATA[Suatu perusahaan tentunya ingin mempunyai pertumbuhan perkembangan yang baik dalam menjalankan usahanya. Semakin berkembangnya pertumbuhan perusahaan tentu membutuhkan pengendalian internal yang baik. Harapan dan tujuan suatu perusahaan dapat terwujud apabila pengendalian internalnya dilaksanakan dengan baik dan benar. Salah satu faktor penting untuk mencapai tujuan perusahaan adalah peran pegawai yaitu dengan melakukan pengungkapan adanya pelanggaran. Penelitian kuantitatif dengan uji hipotesis ini bertujuan untuk mengetahui pengaruh pemberian reward, kolektivisme dan komitmen organisasi terhadap niat melakukan whistleblowing. Data yang digunakan adalah data primer dengan menyebarkan kuesioner kepada pegawai TVRI Jawa Timur di Surabaya. Hasil penelitian menunjukkan bahwa kolektivisme dan komitmen organisasi berpengaruh terhadap niat melakukan whistleblowing. Sedangkan pemberian reward tidak berpengaruh terhadap niat melakukan whistleblowing.]]>
<![CDATA[PERAN DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIOAL TERHADAP PENGUNGKAPAN SUSTAINANBILITY REPORT ]]>
<![CDATA[Lasdi, Lodovicus]]>;
<![CDATA[Mulia, Teodora Winda]]>;
<![CDATA[Petta, Catherine Cynthia Monica]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/yk7ked24
<![CDATA[Sustainability report is a report to disclose the company's performance in terms of social, environmental and community as a form of accountability to internal and external stakeholders to realize corporate sustainability. This study aims to test and analyze the effect of independent board of commissioners, audit committee and institutional ownership on sustainability report disclosure. The population of this study are non-financial and non-banking companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative data. The data collection technique used in this research is purposive sampling. With the research data used, namely documentation in the form of financial reports and sustainability reports on the IDX website and the website of each company. The analysis method used in this research is multiple linear regression analysis. Measuring the disclosure of sustainability reports in this study using GRI-G4 standard indicators in 2015-2016, which includes 91 disclosure items from the Global Reporting Initiative. The results of this study indicate that the audit committee has a positive effect on the disclosure of sustainability reports, while the independent board of commissioners and institutional ownership have no effect on the disclosure of sustainability reports. The conclusion of this study is that the audit committee plays an important role in the disclosure process of sustainability reports. This is because the audit committee's oversight of the disclosure of a sustainability report increases the transparency of management's presentation of a sustainability report in accordance with the principles of good corporate governance.]]>
<![CDATA[THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND ACCOUNTING CONSERVATIONS ON TAX AVOIDANCE ]]>
<![CDATA[Trisusanti, Dianita]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 1 No. 2 (2018): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v1i2.2596
<![CDATA[Law number 17 about State Finances in Article 11 states that the income of the country consists of tax revenue, non-tax revenue, and grants. From year to year the Indonesian government has always increase revenue target of taxation sector. On the side of the taxpayer (company), tax paid to the government will be recognized as an expense, which in turn tax will reduce the amount of net profit of the company. The company believes that tax evasion provide substantial economic benefits and un-expensive sources of financing. The purpose of this study was to examine and analyze whether the corporate government mechanism (institutional ownership concentration, the percentage of independent board, the number of commissioners, the number of audit committee, and quality audits) and accounting conservatism take effect on tax avoidance. This research is a quantitative research with the object of research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2013. Data were obtained from the publication of the audited financial statements or annual reports by IDX and book of ICMD. Sampling in this study used purposive random sampling. Data analysis techniques used in this research is regression analysis Ordinary Least Square (OLS). The results showed that the corporate governance mechanism influence on tax avoidance. Three of five proxy mechanism of corporate governance have significant effect on tax avoidance, those three proxies are institutional ownership, number of board of directors, and audit committees, while two other proxy are the percentage of independent board and audit quality which have un-significant effect on tax avoidance]]>
<![CDATA[Pengujian Determinan Konservatisma Akuntansi ]]>
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v1i1.1035
<![CDATA[This paper examines the determinants of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principle (GAAP) that result in the persistence understatement of cumulative reported earnings and net assets over period of time. In this paper, I empirically tests the set of factors purported by Watts (2003a) as determinants of conservatism.This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax, and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.]]>
<![CDATA[PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANA-JERIAL TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH STRUKTUR MODAL ]]>
<![CDATA[Itung, Syeli]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 10 No. 2 (2018) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v10i2.2219
<![CDATA[Diversification strategies are chosen by companies for expending business develop-ment that can improve a company's performance. Managerial ownership be intended to provide an opportunity for managers to engage in share ownership, so that manager’s position parallel with owner of the company. Performance is a benchmark in the company's success of management activities whose information obtained from financial statements. This study is expected to provide academic benefits and addi-tional literature in the field of management accounting for further research in order to increase knowledge and reference. This research is also expected to provide additional information to corporate managers to further consider again the use of diversification strategies and compensation of directors that occur in the company able to improve the performance of companies moderated by managerial ownership. The object of research in this study is a manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The sample used is purposive sampling. The result of the research proves that the strategy of diversification have an effect managerial ownership is not proven to have an effect on to company performance. The results show that capital structur is unable to moderate the influence of diversification strategy and able to moderate managerial ownership on company performance.]]>
<![CDATA[DETERMINAN PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN ]]>
<![CDATA[Putri, Natalia Christine]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v12i2.2497
<![CDATA[The results of previous studies regarding the determinants of strategic revelation of differences in segmen earnings growth are still not consistent. This study aims to examine and analyze the factors that are determinants of strategic revelation of differences in segmen earnings growth. These factors are proprietary costs, agency costs, and financing incentives. Tests of 136 year samples using multiple linear regression show that proprietary cost tend to increase the strategic revelation of differences in segmen earnings growth. Agency cost is proven to have no effect on the strategic revelation of differences in segmen earnings growth. And financing incentives are proven to have a negative effect on the strategic revelation of differences in segmen earnings growth. The results of this study have the implication that firstly, management does not realize the losses caused by competitors. Thereby increasing the level of strategic revelation of differences in segmen earnings growth. Secondly, there is no agency conflict that can affect the level of strategic revelation of differences in segmen earnings growth. And thirdly, management dares to take risks by providing high financial incentives to obtain financing funds but do not reduce information on variations in profit growth between segments.]]>
<![CDATA[PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI ]]>
<![CDATA[Sarwendah, Vincensia]]>;
<![CDATA[Lasdi, Lodovicus]]>;
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2533
<![CDATA[The objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypothesis. The sample used in this study are manufacturing companies that listed in Indonesia Stock Exchange with a four year study period from 2011-2014. The independent variable of this study is a modified audit opinion, while the dependent variable is the financial constraints represented by the decision of the loan and investment decisions. The results from this study indicate that in 2011-2014, for overall modified audit opinion does not affect the decision-making loans to companies and corporate investment spending. However, an unqualified audit opinion with an explanation of the going concern paragraph affect tothe loan or investment decision because of corporate business con-tinuity uncertainty.Stable economic conditions and the majority shareholder also can determine the effect of modified audit opinion of loans and investment decisions.]]>
<![CDATA[PENGARUH MANAJEMEN LABA RIIL TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lau, Serlina Kiik]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2539
<![CDATA[The objective of this research is to test and analyse the effect of real earning management to level of compliance of disclo-sure corporate social responsibility. Factors that measured in the affect of corporate social responsibility is real earning manage-ment with three proxy (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses. The research is designed with quantitative approach with hypothesis. The data used is quantitative data in the form of information about CSR activity and financial statement. The research object is manufacturing company that is listed in Indonesia Stock Ex-change in 2013-2015. The data analysis technique that used in this research is multiple linear regression. The result of this re-search shows the abnormal cash flow from operation and abnormal discretionary expenses does not have significant effect to level compliance of disclosure corporate social responsibility. Abnormal production costs has significant positive effect to level compli-ance of disclosure corporate social responsibility, this is indicated by the mean value of abnormal production costs that positive, it’s showed real earning management through abnormal production costs. This shows that companies in Indonesia tends to increase profits through increased production that resulted to increased level of compliance of disclosure corporate social responsibility.]]>
