Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Quantitative Economics and Management Studies Media Riset Akuntansi Auditing & Informasi
Widyaningsih Azizah
Pancasila University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
TREND AND TRADEOFF BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN INDONESIA Widyaningsih Azizah
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.305 KB) | DOI: 10.25105/mraai.v17i2.2079

Abstract

This research was carried out to test trend of earnings management in Indonesia. By understanding the trend of earnings management, it can be found out what scheme of earnings management practice in Indonesia. The sample used were 31 (thirty one) non financial, hotel, travel, transportation and real estate companies that listed in Indonesia Stocks Exchange from 1991 to 2014. The time of observation was from 1993 to 2013. Research model was using multiple regression method. The result showed there was no trend increasing of accrual earnings management during research period. Practice of accrual earnings management in Indonesia that tends fluctuate shows there is a tradeoff or substitution of earnings management technique from accrual to real earnings management. 
Does COVID-19 Pandemic Impact on Financial Difficulties in Indonesian Tourism Sector Companies? Widyaningsih Azizah; Hotman Fredy; Sri Irviati Wahyoeni; M. Izzah Al Islami; Putri Ayu Milani
Quantitative Economics and Management Studies Vol. 4 No. 6 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2018

Abstract

President of the Republic of Indonesia, Joko Widodo has determined the strategic role of tourism as a leading sector in national development in his two leadership periods. However, since the emergence of the Covid-19 outbreak in early 2020, the tourism industry and its related sectors, including hotels, food and beverage establishments, cleaning services, local tour guides, and transportation, have experienced considerable setbacks. The performance of the tourism industry amid the Covid-19 outbreak has received significant attention. The Covid-19 outbreak, which began in 2020, has restricted people’s mobility, particularly impacting the travel of international tourists to Indonesia. Companies operating in the tourism sector, such as those in the hotel, resort, and cruise line industries, now face various risks, such as decreasing revenue and operating income. This decline will undoubtedly result in financial hardships. This study examines the differences in financial distress and litigation risk of hotel, resort, and cruise line sub-industry companies prior to and following the onset of the pandemic. The Paired Sample T-test is utilized for hypothesis testing, contingent upon fulfilling the normality test requirement. However, if the normality test results indicate the non-normal distribution of residuals, non-parametric statistical methods, such as the McNemar test and Wilcoxon test, will be utilized for data analysis. The study presents findings that demonstrate differences in financial distress and litigation risk within the Hotel, Resort, and Cruise Line Sub-Industry companies prior to and following the pandemic.
Co-Authors Hotman Fredy M. Izzah Al Islami Putri Ayu Milani Sri Irviati Wahyoeni