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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Journal of Applied Finance & Accounting Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Research In Management and Accounting (RIMA) MABIS: Manajemen dan Bisnis The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Buana Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Keuangan Wiga : Jurnal Penelitian Ilmu Ekonomi Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan YOS SOEDARSO ECONOMICS JOURNAL Jurnal Ekonomi Bisnis Digital Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Lodovicus Lasdi
Universitas Satu
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI Sarwendah, Vincensia; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2533

Abstract

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.
PENGARUH MANAJEMEN LABA RIIL TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Lau, Serlina Kiik; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i2.2539

Abstract

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.
PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Perdana, Williyan Putra; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2559

Abstract

Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning manage-ment through arbitrary undertaking items and earning management through real activities. After Sarbanes oxley act, manage-ment prefer to use earning management through real activities rather than earning management through arbitrary undertaking items. The purpose of this quantitative study is to test and analyze the effect of audit quality moderate the activity of the real earn-ings management through accruals and activity on firm performance. The object of research is the manufacturing companies listed on the Stock Exchange (Stock Exchange Indonesia) in 2009-2012. The samples used were 51 companies by using purposive sam-pling as a sampling technique and the technique of multiple linear regression analysis as a technique of data analysis. The results showed that the quality of Big 4 auditors affect the company's performance compared to non-Big 4 audit quality due in large KAP has a great resource. In this research audit quality moderates the real earnings management negatively affect the performance of the company so that no significant effect of audit quality, audit quality while moderating accrual earnings management negatively affect the performance of companies that audit quality had no significant effect. The mechanism of the company's operating cash flow composition, production, corporate expenses, discretionary accruals, audit quality, the size of the company.
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS Sulaiman, Agung Putra; Lasdi, Lodovicus; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2563

Abstract

Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant for influencing investor decision making. In the other side, Lambert, et al. (2011) found that information asymmetry related to cost of capital, which is included cost of equity, and Bhattacharya, et al. (2011) found that earning quality related to information asym-metry. Based on these findings, it supposed to be direct relation from earning quality to cost of equity and indirect relation through information asymmetry. The purpose of this quantitative research is find empirical evidence for examine and analyze mediated relation from earning quality to cost of equity through information asymmetry. The research object is manufacturing companies that is listed in Indonesian Stock Exhange in 2009. Sample of this research is 64 companies that is selected using purposive sam-pling technic. The hypothesis examination is using path analysis technic. The result of this research shows that there is no mediated relation from earning quality to cost of equity through information asymmetry. This result can be caused by some circumstances which is information asymmetry don’t support mediated relation from earning quality to cost of equity, or difference of sample or research period, or there is a difference of Indonesia stock market characteristic compared to other, or there is a difference of investor behaviour. In addition, another finding that consistent with Bhattacharya, dkk. (2012) which is direct relation is stronger compared to indirect relation, moreover in this research indirect rela-tion isn’t supported by reliable statistic evidence.
PENGARUH TINDAKAN SUPERVISI DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA AUDITOR DI SURABAYA Kristanti, Natalia; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2587

Abstract

Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately. Factors affect-ing this action one of them is an act of supervision and external locus of control. This study aims to examine the effect of supervi-sion measures and external locus of control on top of premature termination of audit procedures. The object of this study is the auditor in KAP Surabaya with sample 57 respondents to the survey method. The sampling technique in this research is conven-ience sampling. Data were analyzed using multiple linear regression. The results showed that the act of supervision significant negative effect on premature termination of audit procedures. External locus of control is a significant positive against premature termination on the audit procedures.
PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN Prasetio, Yudi Wiranata; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2589

Abstract

The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretionary expenses, and abnormal production costs, while the accrual earnings management is indicated with discretionary accruals. In this study the life cycle of the company are grouped according to the method of Anthony and Ramesh (1992), namely growth, mature, and stagnant, while the size of the companies grouped into three categories, namely too small, medium, and large. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2006-2013. Find were the techniques used is purposive sampling which produces a sample of 105 companies. Statistical tool used to test the hypothesis in this study is different test parametric Paired Sample T-Test for normally distributed data and non-parametric test different Wilcoxon Signed Rank Test for distributed data is not normal. The results of this study indicate that the company is at the stage of growth and stagnant more likely to perform accrual earnings management, while at the mature stage companies tend to perform real earnings management. In addition, companies are small and medium tend to accrual earnings management, while large-sized companies tend to perform real earnings management.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPAT-WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Marcelli, Fanny; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2608

Abstract

The company must provide ease of provision of information to make a decision namely through the financial statement. Because of that, the financial statement must be submitted in a timeliness. If a company doesn’t provide timely reports of the financial state-ment, then the financial of the company could be losing power to provide information for its users. This quantitative descriptive research aims to examine and analyze the factors that influence the timeliness of the financial statement forwarding. The inde-pendent variables which used in this study was the company’s size, profitability, leverage, the size of the CPA, and the auditor’s opinion. The number of samples per year are 84 companies bringing the total to 252 companies that were observed and the tech-nique of data analysis in this study is using an analyze logistic regression. The results of this research indicated that the variable is the company’s size and the leverage had effect on the timeliness of the financial statement forwarding. However, the variable profitability, the size of the CPA, and the auditor’s opinion has no effect against the timeliness of the financial statement forwarding.
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA Ernawati, Linda; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2610

Abstract

Earnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings persistence is a component of the qualitative characteristics of relevance, namely predictive value. Therefore, quality earnings can show the continuity of earnings so that persistent earnings tend to be stable. This study is aimed to test whether the book tax differences and debt level affect the earnings persistence. The research design which was used was research with the hypothesis. The depend-ent variable of this study the earnings persistence measured by using a regression coefficient of regression between the account-ing income of the current period and the coming period. The independent variable of this study is the book tax differences meas-ured by using dummy variables and debt levels that were measured with debt to asset ratio. The companies that became the object of this research were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2008-2013. The sample were selected by purposive sampling method. The data was analyzed by using multiple regression. The data analysis showed that large positive book tax differences negatively affected earnings persistence, where as large negative book tax differences did not affect earnings persistence. Debt level positively affected earnings persistence.
DETERMINAN MANAJEMEN LABA DALAM PERUBAHAN TARIF PAJAK PENGHASILAN BADAN Suando, Santoso; Pikir, Toto Warsoko; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2617

Abstract

In 2008, the Indonesian Directorate General of Tax Law changes the Income Tax Law. They have been issued the Law Division 36 of 2008 on Income Tax. Corporate income tax rates changes from progressive rates to single rate, which 28% were effected in 2009 and 25% were effected in 2010. The purpose of this research is to examine and analyze whether changes in corporate income tax rates in Indonesia responded to earnings management by comparing the level of discretionary accruals in the period before and after the enactment of Law Division 36 of 2008. Another purpose of this research is to test whether tax incentives (tax planning and net de-ferred tax liabilities) and non-tax incentives (earnings pressure, level of debt, firm size, and managerial ownership) affect earnings management. This research is quantitative research with the object of research is manufacturing firms listed on the Indonesia Stock Exchange from 2006 to 2011. Data obtained from the publication of the audited financial report or annual report and ICMD. Sampling in this research is purposive sampling. Data analysis techniques used in this research are different test and multiple linear regression analysis. The results showed that there is no management responded by conducting earnings management when corporate income tax rates in Indonesia has changed. Regression results indicate that tax incentives (tax planning and net deferred tax liabilities) and non-tax incentives (earnings pressure, the level of debt and managerial ownership) have a significant effect on earnings management. For firm size had no significant effect on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yohana, Rinna; Lindrawati, Lindrawati; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2618

Abstract

The increased need of public accounting service, makes numbers of public accountant firm increasing too. The in-creased numbers of public accountant firm, may result competition between public accountant firms. On the other hand, many choices of public accountant firm can makes company perform voluntary auditor changes. Because that, the purpose of this research is to analyze the effect of management changes, auditor reputation, financial distress, auditor’s opinion in the last year, and profitability to voluntary auditor changes. Quantitative research design using hypothesis. The research data form of panel data. Types of data used are quantitative data form of financial statements and qualitative data such as name of public accountant firms, auditor's opinion, and name of president director. Research population is manufactur-ing company listed on the Indonesia Stock Exchange in 2009-2011, with sample of 76 companies were selected by pur-posive sampling technique. The technique of data analysis using logistic regression. The results showed that the auditor's reputation had a negative effect on voluntary KAP turnover and profitability had a positive effect on voluntary KAP turnover. Conversely, changes in management, financial difficulties, and the auditor's opinion of the previous year did not affect voluntary KAP changes.
Co-Authors Anete Widowati Angelina Rasenty Wibowo Aurelia Valcarcel Talahaturuson Bahtiar Effendi Budianto Tedjasuksmana Calvin Ivanoko Novara Tannaya Calvin Yonathan Dian Purnamasari Dimietry Anastasia Elisabeth Listiyani Oematan Fellycia Fellycia Fransiskus Marlon Reu Harimurti, Yohanes Helen Sylviana Hendronoto Hadi Wibowo Henock Budi Setiawan Setiawan IRENE NATALIA Itung, Syeli Kesya Agnes Maria Kristanti, Natalia Kristanto, Marshelino Boyke Lau, Serlina Kiik Linda Ernawati Lindrawati Lindrawati Marcelli, Fanny Maria Albenty Edithya Bata Marshelino Boyke Kristanto Marshelino Boyke Kristanto Meichelle Liman Pratiknjo Nadya Natalia Rorong Natalia Kristina Nicholas Alexander Tunggal Perdana, Williyan Putra Petta, Catherine Cynthia Monica Prasetio, Yudi Wiranata Putri, Natalia Christine Sarwendah, Vincensia Shanti Suando, Santoso Sulaiman, Agung Putra Susanna Hartanto Teodora Winda Mulia Toto Warsoko Pikir Toto Warsoko Pikir, Toto Warsoko Trisusanti, Dianita Veronica Widyana Putri Wibowo, Angelina Rasenty Widyana Putri, Veronica Yohana, Rinna