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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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THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT THROUGH ACCRUAL AND REAL ACTIVITIES DURING GLOBAL FINANCIAL CRISIS Lasdi, Lodovicus
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.189

Abstract

This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especially through real activities.When information asymmetry is high, stakeholders do not have sufficient resources, incentives oraccess to relevant information to monitor manager’s actions, which gives rise to the practice ofearnings management. This research replicate the work of Richardson (2000) and Rahmawatiand Baridwan (2006) but in the setting of during global financial crisis. This study examines theeffect of SarbOx on earnings management behavior and shows that earnings management hasshifted from accrual management to real account management. Using 55 manufacturing firmsfrom 2008 to 2011, this study adds to our knowledge of earning management and informationasymmetry during global financial crisis in Indonesia.
Company’s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs Lasdi, Lodovicus; Winda Mulia, Teodora
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.270

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
Peran Kualitas Laporan Keuangan, Jatuh Tempo Utang, dan Efektivitas Dewan Komisaris dalam Mencapai Investasi Yang Efisien Lasdi, Lodovicus; Wibowo, Angelina Rasenty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4172

Abstract

Efisiensi investasi mengacu pada kemampuan suatu perusahaan dalam menciptakan nilai positif dan tidak adanya penyimpangan dalam jangka waktu tertentu untuk memenuhi harapan dan ekspektasi perusahaan. Investasi yang efisien adalah investasi yang mampu menciptakan nilai positif bagi perusahaan. Investasi suatu perusahaan bukanlah overinvestment, yaitu keadaan dimana perusahaan melakukan investasi terlalu banyak melebihi kapasitasnya, atau underinvestment, yaitu keadaan dimana perusahaan tidak menggunakan sumber dayanya secara optimal untuk memberikan investasi usaha efisien. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas pelaporan keuangan, jatuh tempo utang, dan efektivitas dewan komisaris terhadap efisiensi investasi dengan menggunakan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menyasar perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2022. Sampel penelitian terdiri dari 75 perusahaan manufaktur yang dipilih dengan menggunakan teknik purposive sampling. Teknik analisis data penelitian ini menggunakan teknik analisis regresi linier berganda Hasil penelitian menunjukkan bahwa jatuh tempo utang berpengaruh positif terhadap efisiensi investasi. Sebaliknya kualitas laporan keuangan dan efektivitas dewan komisaris tidak berpengaruh terhadap variabel efisiensi investasi.
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