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All Journal EL-MUHASABA Proceeding SENDI_U Measurement : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Equity Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmu Komputer dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Asian Journal of Social and Humanities Equity Balance: Jurnal Akuntansi, Auditing, dan Keuangan HelFin Journal
Carmel Meiden
Program Studi Akuntansi K wik Kian Gie School of Business
Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Social Sciences Veterinary Other

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Journal : Jurnal Equity

 1 
STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN Abigail, Jane; Meiden, Carmel
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 19, No 1 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.869 KB) | DOI: 10.34209/equ.v19i1.472

Abstract

The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.
CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS Angeline, Angeline; Meiden, Carmel
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 1 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.984 KB) | DOI: 10.34209/equ.v21i1.630

Abstract

Topic about corporate governance effect on earnings management has been researched by many researcher and still exist until now. The existing research provides both consistent and inconsistent results with different levels of significance. This study aims to integrate thesis results of higher Education related to the topic of corporate governance effect on earnings management in Indonesia period 2004-2014. Data collection method use observation method with as the output thesis. The sample of this research is 23 thesis student of higher education. The sampling technique is purposive sampling technique. Researcher use meta analysis technique to integrate the result of the thesis research and show conclusions related to the effect of corporate governance on earnings management. The result of this research shows that managerial ownership, institutional ownership, the size of the board directors and the size of board commissioners effect earnings management. The correlation of the weak independent variable to the dependent variable is shown by the average correlation value below 0.25. In addition, this study also proves that the validity of agency theory in several manufacturing companies, banking, LQ45 in the study period 2004 - 2014.
STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN Abigail, Jane; Meiden, Carmel
EQUITY Vol 19 No 1 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.869 KB) | DOI: 10.34209/equ.v19i1.472

Abstract

The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.
CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS Angeline, Angeline; Meiden, Carmel
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.984 KB) | DOI: 10.34209/equ.v21i1.630

Abstract

Topic about corporate governance effect on earnings management has been researched by many researcher and still exist until now. The existing research provides both consistent and inconsistent results with different levels of significance. This study aims to integrate thesis results of higher Education related to the topic of corporate governance effect on earnings management in Indonesia period 2004-2014. Data collection method use observation method with as the output thesis. The sample of this research is 23 thesis student of higher education. The sampling technique is purposive sampling technique. Researcher use meta analysis technique to integrate the result of the thesis research and show conclusions related to the effect of corporate governance on earnings management. The result of this research shows that managerial ownership, institutional ownership, the size of the board directors and the size of board commissioners effect earnings management. The correlation of the weak independent variable to the dependent variable is shown by the average correlation value below 0.25. In addition, this study also proves that the validity of agency theory in several manufacturing companies, banking, LQ45 in the study period 2004 - 2014.
Co-Authors . Anastasia, . Abigail, Jane Abigail, Jane Adi Saputro, Jevontius Aleksander, Gabriel Alexandra, Celine Angelina Angelina Angeline angeline Angeline, Patricia Anggawijaya, Anthony Anggreani, Vemyta Annisa, Lutfi Aprianto, Rendi Arianto, Michael Caesaria, Meidy Aurora Calvin, Vincent Carolin, Charen Chenkiani, Princessa Leif Chika, Tania Martina Christabel, Devina desy wulandari Edeline, Edeline Effendy, Vicky Elisabeth Vita Mutiarawati Ferdinand, Filbert Fransisca, Tasya Gunawan, Prayogo Handayani, Maria Vania Hasjim, Deandra Hendarto, Kris Hernadi, Kezia Natalie Hiung, Steven Jenius Bun Fie Imeldinata, Evelyn Jennefer, Sanchian Junus, Anathasya Angelie Zeta Kertanegara, I Wayan Alvin Kevin kevin Khomara, Rania Kodu, Anselmus Rufus Komala, Felicia Kristianto, Andreas Bayu Kurniawan Boen, Adrianus Lafasya, Khalifa Laurencia, Odelia Leonard Pangaribuan Lie, Kelvin lim, william Limtaroli, Cindy Lionardi, Margaretha Lo, Angelica Mamamoba, Paulus Yusuf Mursalim, Valencia Nangoy, Gavriel Faith Nasution, Rahmat Arafat Novilia, Jessica Nurkhasanah Nurkhasanah Ovina, Maria Ellita Putri, Arshinta Chandra Putri, Viona Rahayu Ningsih Razak, Nishnurtia Ria Novianti Salibana, Jen Siswanto, Felicia Stephanie, Erika Sugi Suhartono Susilo, Lilianda Syaidana, Syifa Putri Tan, Clarissa Tania, Lina Thalia, Virissya Tita Djuitaningsih Triyani, Yustina Valencia, Shita Vanessa, Ferent Vernanda, Amelia Wibowo, Yohannes Winata, Tri Sudjadmiko Wuga, Silviana Wulandari, Sarifah Yosef Dema Zulfikar Ikhsan Pane