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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Jurnal Magister Akuntansi Trisakti
Sekar Mayangsari
Trisakti University
Economics, Econometrics & Finance

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THE IFRS ADOPTION: CONTRIBUTION TO VALUATION THEORY Sekar Mayangsari
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 3 (2010): December 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.424

Abstract

The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the information on IFRS adjustments is value relevant. This paper analyses value-relevance, incremental, and relative association of the effects of IFRS reconciliations reflected in earnings and owners equity, versus Indonesia GAAP measures. This study adopts a market value model, which relates a firms earnings to shareholders equity measured under Indonesia GAAP together with the respective IFRS reconciliation adjustment, to its market value, adding some firm specific factors to the regressions. This research uses regression to test the hypothesis. The results show that IFRS adjustments improve financial reporting quality and the capacity of financial statements to explain firm values, over and above the INDONESIA GAAP numbers. How- ever, the effect is not equally distributed given that they are more significant for larger firms. The research also reveals that the market places a high value on the earnings reconciliation adjustments but, in general, it appears that the IASB has had at least some success in provid- ing relevant information because it has the capacity to make a difference in investors deci- sions.
The Role Of Cash Planning In Budget Absorption: Perception Testing Agus Bandiyono; Sekar Mayangsari
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.806

Abstract

This research aims to observe how cash planning moderates the factors that influence budget absorption. In addition, to see the effect of the quality of budget planning, knowledge of systems and procedures, and competence of human resources on the performance of budget absorption. This research was conducted at the Head Office of the Ministry of Finance using a sample of 66 executive employees in the finance department with a minimum of 1st-degree education and a minimum of 2 years of work. This study uses quantitative methods and all variables are measured based on an interval scale and data processing is carried out using smart PLS. The results showed that cash planning was not proven as a moderating variable. Other results show that only the quality of budget planning has a significant positive effect on the performance of budget absorption. Meanwhile, the knowledge of the system procedure variable and the HR competency variable has a positive but not significant effect on the performance of budget absorption.
PENGARUH OTHER COMPREHENSIVE INCOME, KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP REAL EARNING MANAGEMENT DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Dimas Rahmat Hidayat; Deden Afriyanto Perdana; Sekar Mayangsari; Lin Oktris
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.747 KB) | DOI: 10.25105/jmat.v8i2.9627

Abstract

This study aims to analyze the effect of Other Comprehensive Income, Audit Committee Characteristics and Audit Quality on Real Earning Management with Leverage as Moderating Variable. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. This research is a research conducted by testing the hypothesis. A total of 216 samples from 57 companies with an observation period of 4 years, 2016-2019 were selected using the Data Cross Sections method. The analytical method used to test the hypothesis in this study is multiple linear regression analysis. The results of this study indicate that Other Comprehensive Income Variables, audit committee financial expertise, audit committee tenure, number of audit committee meetings and audit quality do not have a negative effect on real earning management while financial leverage variable has a positive effect on real earnings. management, and the financial leverage variable was not able to weaken the negative influence of the Other Comprehensive Income variable, the variable financial expertise/ financial expertise of the audit committee, the tenure of the audit committee, the number of audit committee meetings and audit quality on real earnings management.
Co-Authors Agus Bandiyono Deden Afriyanto Perdana Dimas Rahmat Hidayat Lin Oktris