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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi
Yossi Diantimala
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Economics, Econometrics & Finance

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TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA Cut Eka Wahyuni; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to test the level of mandatory disclosure of Islamic banking in SFAS 105 about mudharaba and SFAS 106 about musyarakah. This variable was measured by exposure of Islamic banking to disclose the items contained in SFAS 105 and SFAS 106. Disclosure was measured by the level of adherence to the items of disclosure (mandatory disclosure items) which are arranged in SFAS 105 and SFAS 106. In this research,samplingwas conductedbyusing purposive samplingto obtain a sample according to the criteria. The type of data in this research is secondary data, which is refers to information gathered from existing resources. Collecting data by using documentation technique is the method of data collection which is done by collecting the entire secondary data and all the information that is used to resolve the problems that exist in the document. The results showed that the index of disclosure in SFAS 105 about Mudharabah and disclosure index in SFAS 106 about Musharaka showed that compliance level of index is higher, so the level of disclosure if the required on Islamic banking is higher to as compliance lever.Keywords: Disclosure Index, SFAS 105 About Musharaka, SFAS 106 About Musharaka
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP SESUAI DENGAN PSAK 16 (2015) DI INDONESIA Raudhatul Jannah; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of study is to examine factors affecting the company’s decision to revaluation of fixed assets in accordance with PSAK 16 (2015) in Indonesia. Independent variables used in this study is the leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, fixed assets intensity, and firm size. The population of this research is Non-Financial Companies listed on the Indonesia Stock Exchange in 2012-2015, using the method of purposive sampling. The data used in this research is secondary data in the form of financial statement. Data analysis was performed using logistic regression statistical analsys. Then data is processed by IBM SPSS 23th version program. The results showed leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, and firm size has no significant on the company’s decision to revaluation of fixed assets, while fixed asset intensity has positively effect on the company’s decision to revaluation of fixed assets.
ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Krishna Sahputra; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of divestiture announcement and financial statement restatement events upon market reactin abnormal return in company which registered at Indonesia Stock Exchange from 2010 until 2015 using cumulative abnormal return during seven days before and after even. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 539 companies. Method used in this research is  purposive sampling which yielded 20 companies sample for divestiture announcement event and 15 companies sample for financial statement restatement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that divestiture announcement and financial statement restatement events did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of divestiture announcement and financial statement restatement events.
Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector Salsabilla, Dara; Yossi Diantimala; Indayani; Dinaroe
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2084

Abstract

The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022. The data of 188 bank– years was obtained from banks’ annual reports taken from the IDX and the bank's official website. Data were analysed by using descriptive statistics and panel data regression. The data fit in with the Common Effect Model (CEM). The results show that earnings management in the banking sector is not caused by gender diversity but is affected significantly by CEO age and tenure. The results support the upper echelon theory. The results fill the gap of previous studies, especially in the banking sector, and provide insight into the role of board gender diversity on earning Management in developing countries that can synthesise the outcome to learn from their governance system.
Co-Authors Cut Eka Wahyuni Dinaroe Dinaroe Indayani Krishna Sahputra Raudhatul Jannah Salsabilla, Dara